Ephrata Area School District - Budget

Budget

In 2007, the Ephrata Area School District employed 256 teachers. The average teacher salary in the district was $50,677 for 180 days worked. In addition to a defined benefit pension, health insurance, life insurance, vision insurance, dental insurance, professional development reimbursement, 10 paid sick days which accumulate, 2 paid personal days, 1 paid emergency leave day and a variety of other benefits. In 2009, the district employed over 420 teachers with a salary range of $45,985 to $141,395. The average salary was $57,113. Employees on sabbatical leave still receive hospitalization and health insurance, life insurance, accidental death and dismemberment insurance, and dental insurance and tuition reimbursement. Teachers receive a bonus on retirement in 2010 – 2015 of $180 per year teaching service and $45 for each unused sick day. The Board granted the local union a maximum of eight (8) paid school days (no more than four (4) of which may be taken at any one time) per school year for employees to attend meetings or workshops (including the Pennsylvania State Education Association and the National Education Association conventions). The union reimburses the School District the amount of the current per diem substitute salary per day for each employee participating in the meeting or workshop

The district's administrative costs per pupil was $825.39 in 2008. This ranked 163rd in Pennsylvania for administrative spending. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil.

In 2008, the district's per pupil spending was $11,868. This ranked 288th in 500 Pennsylvania public school districts.

Reserves – In 2008, the district reported an unreserved designated fund balance of $7,558,976 and a unreserved-undesignated fund balance of $4,430,778. In 2010 the reserves had increased to an unreserved designated fund balance of $7,558,976 and a unreserved-undesignated fund balance of $4,430,778.

In December 2010, the Pennsylvania Auditor General conducted a performance audit of the district. Findings were reported to the school board and administration. Specifically, the district was cited for Failure to Report Mileage and Pupil Data to the Department of Education in accordance with reporting guidelines resulting in unverifiable reimbursements and for certification deficiencies.

The district is funded by a combination of: a local earned income tax, a property tax, a real estate transfer tax, 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.