FISCAL YEAR 2026-27 BUDGET SUMMARY
FINANCE REPORT
West Jefferson Hills School District 2026-27 Budget
Information submitted by Mrs. Tracy A. Harris, WJHSD Director of Finance
The West Jefferson Hills School District Board of School Directors approved the 2026-27 General Fund Budget on June 23, 2026, setting the new real estate tax rate at 26.119. This reflects a 1.172 mill increase, which remains within the School District’ s Act 1 index rate for 2026-2027 of 4.7 %. For property owners, this will equate to an additional $ 117.20 of real estate taxes per $ 100,000 of assessed value of property this school year. The additional revenue from the millage rate increase will fund a new middle school construction project to support growing student enrollment.
The West Jefferson Hills School District maintains a competitive millage rate of 26.119 mills, ranking 21st out of 42 Allegheny County districts and remaining below the county average of 26.4689 mills while accommodating local growth. Budgetary discussions and financial decisions for the district continue to reflect fiscal responsibility. The millage rates for school districts within Allegheny County range from 17.9638 mills to 39.1977 mills.
The district continues its commitment to the students of our community by hiring teachers to replace those who have retired and adding additional teachers and staff due to the increasing enrollment. District enrollment is projected at 3,665 for the 2026-27 school year, an increase of 773 students since the 2017-18 school year(+ 26.7 %). The district has added additional teachers and staff each year since 2017-18 to address the rising enrollment, which a recently completed district demographic study showed will continue to increase over at least the next 9 years. The additional staff allows for smaller class sizes, additional supports for the students, security and facility maintenance.
Over the last several years, the district has enhanced the curriculum by adding a new reading series, new math curriculum for grades 6-12, new science curriculum, updated textbooks and implemented and updated the technology devices for grades K-12. The district will continue with the initiative of 1-1 iPads for students in grades K-12. The district is also committed to the mental wellbeing of the students and offers support to students through the AHN Chill Program. 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( West Jefferson Hills School District is ranked No. 15, from No. 16 last year, among the Districts in Allegheny County by the Pittsburgh Business Times).
As shown in the corresponding chart, the district budgeted revenues total $ 73,072,513. Pennsylvania school districts are primarily funded by local revenues. The local sources total $ 50,623,403, which represents 69.3 % of the district’ s total budget. State revenues total $ 21,792,110, which is 29.8 % of the district’ s total budget. Federal budgeted revenues are 0.9 % of the total revenue budget. The district expenditure budget increased 4 % from 2025-26 budget to $ 73,271,762 in 2026-27. Salaries and benefits represent 69.6 % of the district expenditure budget and debt service represents 9.4 % of the district expenditure budget.
The projected Unassigned Fund Balance for the West Jefferson Hills School District is $ 5,495,485 or 7.5 % of budgeted expenditures. This amount covers approximately a little over one month of expenses for the district. The West Jefferson Hills School District has a projected Committed Fund Balance, which is designated for future expenditures, of $ 10,478,925. The purpose of the Committed Fund Balance are as follows: $ 3,875,490 for the debt service payments of the new middle school; $ 1,000,000 for anticipated increases by the retirement system; $ 2,000,000 for postemployment benefits and health care increases; and $ 3,603,435 for capital projects.
The Fund Balance has positioned the West Jefferson Hills School District to move forward with a healthy financial condition, allowing the district to borrow for past construction projects at lower interest rates and refinance older debt at lower interest rates. Also, over the past several years, the district has been able to complete several construction projects using the fund balance without having to borrow funds. The district has increased security at all buildings and district properties by adding additional cameras. The district has received a facilities feasibility study to create a ten-year facility plan that will provide for future building needs and repairs due to the district’ s growing enrollment. The district has started the planning process for the construction of a new middle school within the next year and a half.
FISCAL YEAR 2026-27 BUDGET SUMMARY
BEGINNING FUND BALANCE............................................................$ 16,194,555( Represents a combination of Unassigned and Committed Fund Balances)
REVENUES 6000 Local Sources..........................................................................................$ 50,623,403 7000 State Sources...........................................................................................$ 21,792,110 8000 Federal Sources............................................................................................ $ 657,000 9000 Other Sources..................................................................................................................$ 0 TOTAL REVENUES........................................................................................$ 73,072,513
EXPENDITURES 1100 Regular Programs................................................................................$ 34,036,020 1200 Special Programs....................................................................................$ 7,639,474 1300 Vocational Programs............................................................................... $ 800,000 1400 Other Instructional Programs.............................................................$ 79,897 1500 Non-public School Programs.................................................................$ 4,000 2100 Pupil Personnel........................................................................................$ 2,818,482 2200 Instructional Staff...................................................................................$ 1,571,270 2300 Administration..........................................................................................$ 3,428,466 2400 Pupil Health..................................................................................................... $ 767,037 2500 Business.............................................................................................................. $ 560,927 2600 Maintenance and Plant.....................................................................$ 6,410,359 2700 Transportation..........................................................................................$ 4,209,589 2800 Support Services – Central............................................................$ 1,616,525 2900 Other Education..............................................................................................$ 48,900 3200 Student Activities...................................................................................$ 1,524,572 3300 Community Services............................................................................... $ 207,250 4000 Facilities..................................................................................................................$ 42,000 5100 Debt Service................................................................................................$ 6,900,994 5200 Fund Transfers.................................................................................................................$ 0 5900 Budgetary Reserve.................................................................................... $ 606,000 TOTAL EXPENDITURES...........................................................................$ 73,271,762
REVENUES OVER( UNDER) EXPENDITURES …………….($ 199,249) ENDING FUND BALANCE Unreserved / Undesignated Fund Balance......................................$ 5,495,485 Reserved / Designated Fund Balance................................................$ 10,499,821 TOTAL FUND BALANCE..........................................................................$ 15,995,306 est Jefferson Hills BOROUGH WEST JEFFERSON OF JEFFERSON HILLS SCHOOL HILLS NEWS DISTRICT NEWS
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