This report contains data collected from 275 school districts in Pennsylvania for the 1977-78 school year. The data reflect policies and practices affecting salaries and staff utilization for professional employees. The report is divided into three major sections. The first presents comparative data for each of 40 variables on a statewide, size, and wealth basis. The second section examines each variable on a regional basis. The third section deals with the interaction of the control variables, district size and wealth, with the dependent variables of staff and salary. Data tend to support the hypothesis that principals serving on less than 12-month contracts earn more salary per month than their year-round colleagues. Teacher salaries appear to be quite comparable to principals' and, in fact, are slightly higher than those of certain elementary principals. Ratios for professional employees and pupils were calculated from data based on weighted average daily membership, not enrollment. (Author/IRT)