Budget
In 2007, the Aliquippa School District employed 115 teachers. The average teacher salary in the district was $50,236 for 180 days worked.
The district administrative costs per pupil in 2008 were $1126 per pupil. The district ranked 34th of Pennsylvania's 500 school districts for administrative costs. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. The Pennsylvania School Boards Association keeps statistics on salaries of public school district employees in Pennsylvania. According to the association, the average salary for a superintendent for the 2007-08 school year was $122,165. Superintendents and administrators receive a benefit package commensurate with that offered to the district's teachers' union.
In 2008 the district administration reported that per pupil spending was $17,687 which ranked 26th among Pennsylvania's 501 school districts. In 2010 the per pupil spending had decreased to $16,701.33 Among the states, Pennsylvania’s total per pupil revenue (including all sources) ranked 11th at $15,023 per student, in 2008-09. In 2007, the Pennsylvania per pupil total expenditures was $12,759.
Reserves - In 2008, the district reported an unreserved designated fund balance of zero and an unreserved-undesignated fund balance of $1,248,657.00. In 2010, Aliquippa School Administration reported $336,414 in the unreserved-undesignated fund balance. Pennsylvania school district reserve funds are divided into two categories – designated and undesignated. The undesignated funds are not committed to any planned project. Designated funds and any other funds, such as capital reserves, are allocated to specific projects. School districts are required by state law to keep 5 percent of their annual spending in the undesignated reserve funds to preserve bond ratings. According to the Pennsylvania Department of Education, from 2003 to 2010, as a whole, Pennsylvania school districts amassed nearly $3 billion in reserved funds.
In December 2010, the Pennsylvania Auditor General conducted a performance audit of the district. The audit found that one teacher was assigned to a position without proper certification. Information pertaining to the questionable certificates was submitted to the PDE's Bureau of School Leadership and Teacher Quality. The findings were reported to the school board and administration.
The district is funded by a combination of: a local earned income tax, a property tax, a real estate transfer tax 0.5%, coupled with substantial funding from the Commonwealth of Pennsylvania and the federal government. Grants can provide an opportunity to supplement school funding without raising local taxes. In the Commonwealth of Pennsylvania, pension and Social Security income are exempted from state personal income tax and local earned income tax regardless of the individual's wealth.
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