The School District of Philadelphia allocates resources (e.g., principals, teachers, counselors, etc.) to schools based on a pre-determined formula. Information about this allocation can be found in the Guide to School Budgets for the corresponding fiscal year. With the exception of enrollment driven teachers, principals with feedback from their communities and Assistant Superintendents, determine how to spend their resources. Therefore, the purchased position(s) may not reflect what was allocated. For example, the District may have allocated the equivalent value of two counselors but a principal may have purchased one counselor; what is reflected below are school's actual purchases.