Frazier School District - Budget

Budget

The district's administrative costs per pupil were $839.12 in 2008. The lowest administrative cost per pupil in Pennsylvania was $398 in 2008. The Pennsylvania School Boards Association keeps statistics on salaries of public school district employees in Pennsylvania. According to the association's report, 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 November 2011, the school board approved a contract with Kenneth Meadows (former district elementary principal) to serve as acting superintendent for $110,000 a year. This follows Frederick Smeigh, former acting superintendent's July 2011 resignation.

In 2007, the district employed 81 teachers. The average teacher salary in the district was $52,277 for 180 days worked. As of 2007, Pennsylvania ranked in the top 10 states in average teacher salaries. When adjusted for cost of living Pennsylvania ranked fourth in the nation for teacher compensation. Additionally, the teachers receive a defined benefit pension, health insurance, professional development reimbursement, paid personal days, paid sick days, life insurance, retirement bonus and other benefits. According to Rep. Glen Grell, a trustee of the state teacher retirement fund, a 40-year Pennsylvania public school educator can retire with a pension equal to 100 percent of their final salary.

Reserves - In 2008, the district reported an unreserved designated fund balance of zero and a unreserved-undesignated fund balance of $688,754.00.

In January 2011, the Pennsylvania Auditor General conducted a performance audit of the district. The findings were reported to the school board and administration. In reviewing a prior audit of certificates and assignments of professional personnel for the period July 1, 2006 through September 30, 2008, it was found that one teacher was assigned to teach one course for which she was not certified. This District was previously cited for the same teacher in our audit reports for the 2003-04 and 2002-03 school years and the 2001-02 and 2000-01 school years. The district was fined and reported to Bureau of School Leadership and Teacher Quality.

In 2008, the district administration reported that per pupil spending was $12,229 which ranked 249th among Pennsylvania's 501 school districts. In 2010, the per pupil spending had increased to $12,443.77.

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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