Central Dauphin School District - Budget

Budget

In 2009, the district reported employing 1,279 teachers and administrators with a salary range of $31,000 to $123,932. The district reports having 12 administrators earning over $100,000 a year. When adjusted for cost of living Pennsylvania ranked fourth in the nation for teacher compensation. Additionally, the teachers received a defined benefit pension, health insurance, professional development reimbursement, paid personal days, 10 paid sick days, and other benefits.

In 2007, the district employed 774 teachers. The average teacher salary in the district was $50,453 for 192 (180 student days, and 12 Act 48) days worked. As of 2007, Pennsylvania ranked in the top 10 states in average teacher salaries.

Central Dauphin School District administrative costs per pupil in 2008 was $612.16 per pupil. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. The Pennsylvania School Board Association tracks salaries for Pennsylvania public school employees. It reports that in 2008 the average superintendent salary in Pennsylvania was $122,165. In July 2009, the school board hired Luis B. Gonzalez as superintendent at a starting salary of $150,000 in a three year contract. In August 2011, the Central Dauphin school board voted not to renew Gonzalez's contract when it expires July 12, 2012. He was assigned to do an enrollment study of the district, but no other duties. His buyout was audited by the State Auditor General's Office.

In 2008, Central Dauphin School District reported spending $13,630 per pupil. This ranked 130th in the commonwealth. In 2010 the per pupil spending had decreased to $12,801.92 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 $2,500,000 and an unreserved-undesignated fund balance of $10,040,904.00. In 2010, Central Dauphin School District Administration reported an increase to $8,446,009. in its unreserved designated fund balance and $12,359,413 in its unreserved-undesignated fund. 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 August 2010, the Pennsylvania Auditor General conducted a performance audit of the district. Findings were reported to the school board members and the administration.

The district is funded by a combination of: a local earned income tax, a local real property tax, a real estate transfer tax 0.5%, and a per capita tax, coupled with substantial funding from the Commonwealth of Pennsylvania and the federal government. Grants provide an opportunity to supplement school funding without raising local taxes. In the Commonwealth of Pennsylvania, pension income and Social Security income are exempted from state personal income tax and local earned income tax regardless of the individual's wealth.