for the 2013-14 budget year, solanco school board applied for one exception to exceed the act 1 index - teacher pension costs. for 2013-2014, 311 pennsylvania public school districts adopted a resolution certifying that tax rates would not be increased above their index; 171 school districts adopted a preliminary budget leaving open the option of exceeded the index limit. for the exception for pension costs, 89 school districts received approval to exceed the index in full while others received a partial approval of their request. for special education costs, 75 districts received approval to exceed the tax limit. for the exception for pension costs, 169 school districts received approval to exceed the index. eleven districts received an approval for grandfathered construction debts.