South Middleton School District - Budget

Budget

In 2011, the average teacher salary in South Middleton School District was $51,889 a year, while the cost of the benefits teachers receive was $16,785.68 per employee, for a total annual average teacher compensation of $68,674.75. 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, South Middleton School District reported employing 202 teachers and administrators with a median salary of $54,022 and a top salary of $142,484. The teacher’s work day is 8 hours including a daily preparation period and a 30 minute duty free lunch each day, with 180 student days in the 190 day contract year. Additionally, the teachers receive a defined benefit pension, health insurance, dental insurance, vision insurance, professional development reimbursement, 1-3 paid personal days, 1-3 professional days, 5 bereavement days, 10 paid sick days, a retirement bonus of up to $12,000 and other benefits.

In 2007, South Middleton School District employed 161 teachers. The average teacher salary in the District was $46,229 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. Teachers' contract: will expire on June 30, 2011. According to Rep. Glen Grell, a trustee of the state teacher retirement fund, a 40-year educator can retire with a pension equal to 100 percent of their final salary. 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.

South Middleton School District administrative costs per pupil was $977.67 in 2008 which ranked 67th among the Commonwealth's 501 public school districts. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. The district ranked 66th out of 501 Pennsylvania school districts for administrative spending. In March 2011, the Pennsylvania Institute of Certified Public Accountants released a report finding that the state would save hundreds of millions of tax dollars, by cutting the number of school administrations in half through consolidation of administrations, with no impact on programs offered to students.

Per pupil spending In 2008, South Middleton School District administration reported that per pupil spending was $11,537 which ranked 91st among Pennsylvania's 501 school districts. In 2010, the per pupil spending at South Middleton School District had increased to $20,007.56 which ranked 24th in the Commonwealth. 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. The U.S. Census Bureau reports that Pennsylvania spent $8,191 per pupil in school year year 2000-01.

Reserves In 2008, South Middleton School District reported an unreserved designated fund balance of $6,000,000.00 and an unreserved-undesignated fund balance of $3,175,788.00. In 2010, the reserves were: $7,844,136 with $4,844,136.00 in the unreserved undesignated fund. Pennsylvania public 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.

Tuition Students who live in the District's attendance area may choose to attend one of Pennsylvania's 157 public charter schools. A student living in a neighboring public school district or a foreign exchange student may seek admission to South Middleton School District. For these cases, the Pennsylvania Department of Education sets an annual tuition rate for each school district. It is the amount the public school district pays to a charter school for each resident student that attends the charter and it is the amount a nonresident student's parents must pay to attend the South Middleton School District's schools. The 2012 tuition rates are Elementary School - $8,966.31, High School - $10,151.48.

In November 2010, the Pennsylvania Auditor General conducted a performance audit of the district. Multiple significant findings were reported to the administration and school board.

South Middleton School District is funded by a combination of: a local earned income tax, a local real property tax, a real estate transfer tax, 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.