West York Area School District - Budget

Budget

Pennsylvania public school districts budget and expend funds according to procedures mandated by the General Assembly and the Pennsylvania Department of Education (PDE). An annual operating budget is prepared by school district administrative officials. A uniform form is furnished by the PDE and submitted to the board of school directors for approval prior to the beginning of each fiscal year on July 1.

Under Pennsylvania’s Taxpayer Relief Act, Act 1 of the Special Session of 2006, all school districts of the first class A, second class, third class and fourth class must adopt a preliminary budget proposal. The proposal must include estimated revenues and expenditures and the proposed tax rates. This proposed budget must be considered by the Board no later than 90 days prior to the date of the election immediately preceding the fiscal year. The preliminary budget proposal must also be printed and made available for public inspection at least 20 days prior to its adoption. The board of school directors may hold a public hearing on the budget, but are not required to do so. The board must give at least 10 days’ public notice of its intent to adopt the final budget according to Act 1 of 2006.

In 2011, the average teacher salary in West York Area School District was $57,508 a year, while the cost of the benefits teachers received was $15,805 per employee, for a total annual average teacher compensation of $73,313. The highest salary paid by the Districts was $165,000. One classroom teacher was paid $105,000.

In 2009, West York Area School District reported employing over 250 teachers with a salary range of $44,000 to $117,000. The average salary in the district is $59,209. Additionally, the district's teachers receive: a defined benefit pension, health insurance, life insurance, college credit reimbursement, 2 paid personal days, sick days, 4 paid bereavement days, a retirement incentive bonus and other benefits.

West York Area School District administrative costs per pupil in 2008 was $691 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. In 2008 the superintendent's salary was $116,300. Superintendents and administrators receive a benefit package commensurate with that offered to the district's teachers' union.

Reserves In 2008, the district reported a zero balance in an unreserved-undesignated fund. The designated fund balance was reported as $1,996,613. In 2010, the reserves were an unreserved designated fund balance of zero and an unreserved-undesignated fund balance of $14,937,949. 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. By law the state limits the total unreserved-undesignated fund balance at 8% of the annual budget for school districts that have budgets over $19 million a year. According to the Pennsylvania Department of Education, from 2003 to 2010, as a whole, Pennsylvania school districts amassed nearly $3 billion in reserved funds.

Per pupil spending West York Area School District Administration reported that per pupil spending in 2008 was $11,703 which ranked 311th in the state' 501 school districts. In 2010 the per pupil spending had increased to $13,515.46. Among the fifty 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.

Audit In December 2010, the Pennsylvania Auditor General conducted a performance audit of the district. The findings were reported to the administration and the school board. Mismanagement of transportation data was reported.

APA study According to an extensive study of York County school districts conducted by APA Associates in 2008, West York Area School District achieved a +8 rating based on Performance and Relative Efficiency. Central York School District and Northeastern York School District ranked +10. Eleven of 16 York County districts achieved a positive rating.

Tuition Students who live in West York Area School 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 West York Area 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 West York Area School District's schools. The 2012 tuition rates are Elementary School - $8,295.42, High School - $8,306.20.

West York Area School District is funded by a combination of: a local earned income tax 1%, a property tax, a real estate transfer tax, 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 of the level of personal wealth.