Lower Dauphin School District - Budget

Budget

In 2011, the average teacher salary in Lower Dauphin School District was $55,676 a year, while the cost of the benefits teachers receive was $16,691 per employee, for a total annual average teacher compensation of $72,367.69. According to a study conducted at the American Enterprise Institute, in 2011, public school teachers’ total compensation is roughly 50 percent higher than they would likely receive in the private sector. The study found that the most generous benefits that teachers receive are not accounted for in many studies of compensation including: pension, retiree health benefits and job security.

In 2009, the district reported employing 406 teachers and administrators, with a median salary or $55,507 and a top salary of $130,410. The school year is 190 days for new teachers otherwise 189 days. Librarians and guidance counselors receive additional pay for summer time work on a daily rate. Teachers work a 7.5 hour day with a 30 minute duty free lunch. Extra required work is paid at $30 per hour. Additionally, Lower Dauphin School District teachers receive: a defined benefit pension, health insurance (fully paid by District), dental insurance, vision insurance, liability insurance for teachers, life insurance, professional development reimbursement, 3 paid personal days, 10 paid sick days (which accumulate), Disability leave at 1/2 pay per day, 5 bereavement days and other benefits. The Teachers' union receives 10 days of paid leave to attend union functions outside of the district. Teachers may take leave for professional development with one half their salary. Teacher retirees and their spouse receive health insurance until they qualify for Medicare 100% at the District's cost.

In 2007, the district employed 280 teachers. The average teacher salary in the district was $52,152 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.

Lower Dauphin School District administrative costs per pupil in 2008 was $750.69 per pupil. 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'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 2009, the school board extended the contract of Superintendent Sherri L. Smith for another five years. Smith will receive a $126,000 salary starting in the 2008-09 school year and a 3.5 percent increase each of the next four years. She will also continue to receive an extensive benefits package.

In 2012, the Administration reported having over $12.8 million in reserves. In 2008, the district reported an unreserved designated fund balance of $1,800,000 and an unreserved-undesignated fund balance of $5,732,868. In 2010, Lower Dauphin School District Administration reported an increase to $7,070,308 in the unreserved-undesignated fund balance and $4,800,000 in its unreserved designated 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.

Pennsylvania Auditor General has conducted several audits of the Lower Dauphin School district. In January 2012, an audit found that Lower Dauphin School District had taken appropriate corrective action in implementing our recommendations pertaining to a certification deficiencies. In 2005 there were multiple findings. In 2010, the certification issue was cited again. The Bureau of School Leadership and Teacher Quality (BSLTQ) issued a final review in July 21, 2009, upholding the deficiency. The resulting subsidy forfeiture was $2,954.

In 2008, the Lower Dauphin School District per pupil spending was $11,584. This ranked 330th in the commonwealth. In 2010, per pupil spending had risen to $13,576.71 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.

In March 2012, Lower Dauphin School Board voted (8-1) to grant a six-year tax abatement for the redevelopment of the six-acre Verdelli Farms property on East Second Street in Hummelstown. The developer will not be required to pay any property taxes for six years.

The district levies the following taxes: a property tax, a local earned income tax and a real estate transfer tax - 0.5%. Pennsylvania exempts pension and social security income from state income tax and local earned income tax. By Pennsylvania law, pension income and social security income are exempt from state personal income tax and local earned income regardless of the level of wealth.