 For the 2014-15 budget year, Penn Manor School Board did not apply for exceptions to exceed their Act 1 Index limit.In 2014-15, all Pennsylvania school districts were required to make a 21.4% of payroll payment to the teacher's pension fund (PSERS).For the school budget 2014-15, 316 Pennsylvania public school districts adopted a resolution certifying that tax rates would not be increased above its Act 1 Index limit.