West Branch Area School District - Budget

Budget

In 2009, the district reported employing over 92 teachers and administrators with a salary range of $39,000 to $100,000. The median salary was $50,129. In 2009 the beginning salary was set at $40,000 in the teachers' contract.

In 2007, the district employed 84 teachers. The average teacher salary in the district was $46,444 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 (single teacher pays $25 per month), $40,000 life insurance, dental insurance, long term disability program, professional development reimbursement, 3 paid personal days, 10 paid sick days, 5 paid bereavement days, and other benefits including payment for unused sick days up to 150 days. Teachers are paid an additional $200 for each 5 years of continuous service. If a teacher is asked to work beyond the regular day they receive an additional hourly rate of $23, per hour.

West Branch Area School District administrative costs per pupil in 2008 was $659.09 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.

Reserves In 2008, the district reported no funds in an unreserved-designated fund balance. The unreserved-undesignated fund balance was reported as $3,383,053.00. In 2010, the district reported $5,080,418.00 in an Unreserved - Undesignated Fund. PA 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 2008, West Branch Area School District Administration reported that per pupil spending was $11,867 which ranked 289th among Pennsylvania's 501 school districts. In 2010, the per pupil spending declined to $10,894.77 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 January 2012, the Pennsylvania Auditor General conducted a performance audit of the district. The findings were reported to the school board and administration. The report found that the district had dealt with recommendations given in a prior audit of child accounting data which found that not all source documentation was retained for audit purposes, resulting in an inability to verify the West Branch Area School District’s entitlement to subsidies and reimbursements totaling $14,646,740.

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. In the Commonwealth of Pennsylvania, pension income and Social Security income are exempted from state personal income tax and local earned income tax, regardless the of individual’s personal wealth.