FINANCE REPORT
The West Jefferson Hills School District 2022-2023 Budget
Information submitted by Mrs . Tracy A . Harris , Director of Finance
The West Jefferson Hills School District Board of School Directors approved the 2022-23 General Fund Budget that reflects a millage rate of 22.773 . The Act 1 index for the district was 4.4 %; the millage rate was raised by 2.2 % or . 49 mills . For property owners , this will equate to an additional $ 49.00 of real estate taxes per $ 100,000 of assessed value of a property this school year .
Budgetary discussions and financial decisions for the District continue to reflect fiscal responsibility . When comparing millage rates of other school districts located in Allegheny County , West Jefferson Hills SD ranks 20th out of 42 districts . The millage rates for school districts within Allegheny County range from 17.9638 mills to 31.545 mills with the average of 23.6412 mills , an average that is . 868 mills above our District ’ s .
The District continues its commitment to the students of the community by hiring teachers to replace those who have retired and adding additional teachers and staff due to the increasing enrollment . District enrollment has increased by 343 students since the 2017-18 school year (+ 10.6 %). The District has added 30 teachers and staff since 2017-18 to address the rising enrollment . The additional staff allows for smaller class sizes , additional supports for the students , security and facility maintenance . The District has enhanced the curriculum by adding a new reading series , updated textbooks in grades kindergarten through 12 , and implemented and updated the technology devices for grades K-12 . The District is also committed to the mental well-being of the students and offers supports to the students . The District will continue to invest in the education programs that are offered for the students and safeguard the educational facilities , maintaining their security , cleanliness and efficiency . The District will continue to provide the students one of the best educational opportunities , that is fiscally responsible , in Western Pennsylvania ( Thomas Jefferson ranked No . 15 of 132 Allegheny County high schools by U . S . News & World Report ).
As shown in the corresponding chart , District budgeted revenues total $ 60,710,824 . Pennsylvania school districts are primarily funded by local revenues . The local sources total $ 42,313,088 , which represents 69.7 % of the District ’ s total budget . State revenues total $ 17,281,877 , which is 28.5 % of the District ’ s total budget . The District expenditure budget increased 5.14 % from 2021-22 estimated ending expenditures to $ 61,838,902 in 2022-23 . Salaries and benefits represent 70.53 % of the District expenditure budget and debt service represents 9.89 % of the District expenditure budget .
The projected Unassigned Fund Balance for the West Jefferson Hills SD is $ 4,520,651 or 7.5 % of budgeted expenditures . This amount covers approximately one month of expenses for the District . The West Jefferson Hills SD has a projected Committed Fund Balance , which is designated for future expenditures , of $ 11,584,665 . The purpose of the Committed Fund Balance are as follows : $ 3,745,885 for the debt service payments of the new Thomas Jefferson High School , which will be used within the next five years for the increase in the debt payments ; $ 767,351 for anticipated increases by the retirement system ; $ 1,788,660 for post-employment benefits and health care increases ; and $ 5,282,769 for capital projects .
The Fund Balance has positioned WJHSD to move forward with a healthy financial condition , allowing the District to borrow for the Thomas Jefferson HS project at lower interest rates , refinance older debt at lower interest rates , complete a 10-classroom addition at Gill Hall Elementary School , replace the roof at Pleasant Hills Middle School and to plan for future building needs and repairs .
FISCAL YEAR 2022-23 BUDGET SUMMARY
BEGINNING FUND BALANCE ..............................................................$ 17,233,394 ( Represents a combination of Unassigned and Committed Fund Balances )
REVENUES 6000 Local Sources ..................................................................................................$ 42,313,088 7000 State Sources ...................................................................................................$ 17,281,877 8000 Federal Sources ............................................................................................... $ 1,115,859 9000 Other Sources .............................................................................................................................$ 0 TOTAL REVENUES ...............................................................................................$ 60,710,824
EXPENDITURES 1100 Regular Programs ......................................................................................$ 28,197,823 1200 Special Programs .......................................................................................... $ 5,131,942 1300 Vocational Programs ......................................................................................$ 600,000 1400 Other Instructional Programs ................................................................ $ 89,329 1500 Nonpublic School Programs .......................................................................$ 3,000 2100 Pupil Personnel ............................................................................................... $ 2,353,428 2200 Instructional Staff ......................................................................................... $ 2,142,908 2300 Administration ................................................................................................. $ 3,267,783 2400 Pupil Health ...............................................................................................................$ 636,005 2500 Business ..........................................................................................................................$ 478,335 2600 Maintenance and Plant ......................................................................... $ 5,316,455 2700 Transportation .................................................................................................. $ 2,885,240 2800 Support Services - Central ................................................................ $ 1,377,961 2900 Other Education ...................................................................................................... $ 44,008 3200 Student Activities ......................................................................................... $ 1,429,195 3300 Community Services ......................................................................................$ 157,520 4000 Facilities ............................................................................................................................. $ 50,000 5100 Debt Service ........................................................................................................ $ 6,114,427 5200 Fund Transfers .............................................................................................................................$ 0 5900 Budgetary Reserve ..................................................................................... $ 1,563,543 TOTAL EXPENDITURES ................................................................................$ 61,838,902
REVENUES OVER ( UNDER ) EXPENDITURES ..................($ 1,128,078 )
ENDING FUND BALANCE Unreserved / Undesignated Fund Balance ..................................... $ 4,520,651 Reserved / Designated Fund Balance .................................................$ 11,584,665 TOTAL FUND BALANCE ..............................................................................$ 16,105,316 est Jefferson Hills
WEST JEFFERSON HILLS SCHOOL DISTRICT NEWS
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