BUDGET REVIEW / ADOPTED
Schools budget
2026-2027
The spending plan, its funding, and the changes behind the totals.
ADOPTED 2026-05-04
MANUALLY REVIEWED
MANUALLY REVIEWED
Explore past budget reviews
10 school years of budget reviews, 2017-2018 through 2026-2027.
Original adopted appropriations
$61.51M
+7.62% from the prior comparable budget
Amount raised through taxes
$49.10M
+7.23% from the prior budget
Budget status
Adopted
2026-05-04
The fund totals include $339,990 transferred between school funds. Net of that internal transfer, the budget is $61,168,609. Net funding schedule ↗
APPROPRIATIONS
Where the budget goes
General Fund$57,298,082
Special Revenue$3,119,017
Debt service$1,091,500
REVENUE & FINANCING
How it is funded
General Fund tax levy$48,382,399
Debt-service tax levy$720,390
Other anticipated revenues$12,405,810
PRIOR-YEAR COMPARISON
Largest category changes
| Category | Previous | Current | Change |
|---|---|---|---|
| General Fund | $53,702,684 | $57,298,082 | $3,595,398 |
| Special Revenue | $2,370,806 | $3,119,017 | $748,211 |
| Debt service | $1,081,000 | $1,091,500 | $10,500 |
SCHOOL EXPENDITURE DETAIL
What changes from the revised prior-year budget
The May 6 report retains a printed "Proposed" column for 2026-27; its total matches the May 4 final adoption. This detail compares it with revised 2025-26 amounts, while the headline comparison uses final original adoption totals. Rows include nested subtotals.
Largest General Fund expense changes
Instruction, services, benefits and capital lines, ranked by the dollar size of each increase or decrease. Subtotals and internal transfer deductions are excluded from this ranking.
Budgeted employee benefits increase by $2,651,399 (23.90%) compared with the revised prior-year schedule.
| Expense | 2025-26 revised | 2026-2027 | Change |
|---|---|---|---|
| Employee benefits | $11,091,795 | $13,743,194 | $2,651,399 |
| Facilities Acquisition and Construction Services | $1,035,008 | $292,534 | -$742,474 |
| Basic Skills/Remedial-Instruction | $596,057 | $284,158 | -$311,899 |
| Regular Programs-Instruction | $15,754,626 | $16,031,396 | $276,770 |
| Instruction (Tuition) | $2,226,200 | $2,473,556 | $247,356 |
| Operation and Maintenance of Plant Services | $5,102,235 | $5,287,174 | $184,939 |
| Special Education-Instruction | $4,182,476 | $4,277,683 | $95,207 |
| Central Services | $729,143 | $642,855 | -$86,288 |
Expand the expenditure schedule
| Expenditure | 2025-26 revised | 2026-27 | Change |
|---|---|---|---|
| Regular Programs-Instruction | $15,754,626 | $16,031,396 | $276,770 |
| Special Education-Instruction | $4,182,476 | $4,277,683 | $95,207 |
| Basic Skills/Remedial-Instruction | $596,057 | $284,158 | -$311,899 |
| Bilingual Education-Instruction | $131,054 | $97,762 | -$33,292 |
| School-Sponsored Cocurricular or Extracurricular Activities-Instruction | $248,163 | $252,427 | $4,264 |
| School-Sponsored Athletics-Instruction | $777,062 | $784,359 | $7,297 |
| Before/After School Programs | $17,500 | $15,000 | -$2,500 |
| Undistributed Expenditures-Instruction (Tuition) | $2,226,200 | $2,473,556 | $247,356 |
| Undistributed Expenditures-Attendance and Social Work | $124,341 | $111,549 | -$12,792 |
| Undistributed Expenditures-Health Services | $476,048 | $478,907 | $2,859 |
| Undistributed Expenditures-Speech, OT, PT and Related Services | $1,412,023 | $1,458,274 | $46,251 |
| Undistributed Expenditures>Other Support Services, Students>Extraordinary Services | $2,129,944 | $2,115,783 | -$14,161 |
| Undistributed Expenditures-Guidance | $1,067,135 | $1,144,621 | $77,486 |
| Undistributed Expenditures-Child Study Teams | $1,306,246 | $1,362,850 | $56,604 |
| Undistributed Expenditures-Improvement of Instruction Services | $115,490 | $95,916 | -$19,574 |
| Undistributed Expenditures-Education Media Services/Library | $214,343 | $198,592 | -$15,751 |
| Undistributed Expenditures-Instructional Staff Training Services | $221,618 | $204,195 | -$17,423 |
| Undistributed Expenditures-Support Services-General Administration | $927,912 | $938,150 | $10,238 |
| Undistributed Expenditures-Support Services-School Administration | $2,182,729 | $2,138,008 | -$44,721 |
| Undistributed Expenditures-Central Services | $729,143 | $642,855 | -$86,288 |
| Undistributed Expenditures-Administrative InformationTechnology | $78,673 | $72,318 | -$6,355 |
| Undistributed Expenditures-Operation and Maintenance of Plant Services | $5,102,235 | $5,287,174 | $184,939 |
| Undistributed Expenditures-Student Transportation Services | $2,144,718 | $2,221,540 | $76,822 |
| Personal Services-Employee Benefits | $11,091,795 | $13,743,194 | $2,651,399 |
| Total Undistributed Expenditures | $31,550,593 | $34,687,482 | $3,136,889 |
| Interest Earned on Maintenance Reserve | $6,000 | $6,000 | $0 |
| Increase In Maintenance Reserve | $0 | $0 | $0 |
| Increase In Current Expense Emergency Reserve | $0 | $0 | $0 |
| Interest Earned on Current Expense Emergency Res | $4,000 | $4,000 | $0 |
| Total General Current Expense | $53,267,531 | $56,440,267 | $3,172,736 |
| Equipment | $480,153 | $555,281 | $75,128 |
| Facilities Acquisition and Construction Services | $1,035,008 | $292,534 | -$742,474 |
| Increase In Capital Reserve | $0 | $0 | $0 |
| Interest Deposit to Capital Reserve | $10,000 | $10,000 | $0 |
| Total Capital Outlay | $1,525,161 | $857,815 | -$667,346 |
| General Fund Grand Total | $54,792,692 | $57,298,082 | $2,505,390 |
| Local Projects | $68,385 | $30,000 | -$38,385 |
| Preschool Education Aid Instruction | $403,852 | $804,246 | $400,394 |
| Support Services | $768,783 | $1,015,166 | $246,383 |
| Facility Acquisition and Construction Services | $124,341 | $249,105 | $124,764 |
| Total Preschool Education Aid | $1,296,976 | $2,068,517 | $771,541 |
| Climate Awareness Education Grant Program | $15,000 | $0 | -$15,000 |
| Nonpublic Teacher Stem Grant | $29,639 | $0 | -$29,639 |
| SDA Emergent Needs and Capital Maintenance In School Districts | $50,857 | $20,000 | -$30,857 |
| Other | $7,560 | $0 | -$7,560 |
| Total State Projects | $1,400,032 | $2,088,517 | $688,485 |
| Title I | $137,017 | $91,000 | -$46,017 |
| Title II | $46,520 | $32,000 | -$14,520 |
| Title IV | $10,000 | $7,500 | -$2,500 |
| IDEA Part B (Handicapped) | $687,914 | $480,000 | -$207,914 |
| Other | $7,560 | $0 | -$7,560 |
| ARP-ESSER Grant Program | $0 | $0 | $0 |
| ARP-ESSER Subgrant Evidence-Based Comprehensive Beyond the School Day Activities | $0 | $0 | $0 |
| Total Federal Projects | $881,451 | $610,500 | -$270,951 |
| Total Special Revenue Funds | $2,739,868 | $3,119,017 | $379,149 |
| Total Regular Debt Service | $1,081,000 | $1,091,500 | $10,500 |
| Total Debt Service Funds | $1,081,000 | $1,091,500 | $10,500 |
| Total Expenditures/Appropriations | $58,613,560 | $61,508,599 | $2,895,039 |
| Deduct Transfer-Local Contribution-Transfer To Special Revenues-Regular | $0 | $0 | $0 |
| Deduct Transfer-Local Contribution-Transfer To Special Revenues-Inclusion | $189,509 | $339,990 | $150,481 |
| Total Expenditures Net of Transfers | $58,424,051 | $61,168,609 | $2,744,558 |
REVENUE & BALANCE USE
Funding sources and financing changes
The post-adoption schedule compares 2026-27 with revised 2025-26 amounts. Fund-balance and reserve withdrawals finance the plan. They are distinct from recurring revenue. Rows retain fund boundaries, internal transfers and nested subtotals.
Expand the funding schedule
| Fund | Source / financing | 2025-26 revised | 2026-27 | Change |
|---|---|---|---|---|
| General Fund | Local Tax Levy-Base Budget | $45,122,270 | $48,382,399 | $3,260,129 |
| General Fund | Total Tax Levy | $45,122,270 | $48,382,399 | $3,260,129 |
| General Fund | Total Tuition | $187,585 | $208,800 | $21,215 |
| General Fund | Transportation Fees from Other Local Education Authorities | $120,000 | $120,000 | $0 |
| General Fund | Rents and Royalties | $20,000 | $40,000 | $20,000 |
| General Fund | Unrestricted Miscellaneous Revenues | $430,000 | $410,000 | -$20,000 |
| General Fund | Interest Earned On Current Expense Emergency Reserve | $4,000 | $4,000 | $0 |
| General Fund | Interest Earned on Maintenance Reserve | $6,000 | $6,000 | $0 |
| General Fund | Interest Earned on Capital Reserve Funds | $10,000 | $10,000 | $0 |
| General Fund | Total Revenues from Local Sources | $45,899,855 | $49,181,199 | $3,281,344 |
| General Fund | Categorical Transportation Aid | $515,465 | $571,491 | $56,026 |
| General Fund | Extraordinary Aid | $604,500 | $650,000 | $45,500 |
| General Fund | Categorical Special Education Aid | $2,981,749 | $3,152,383 | $170,634 |
| General Fund | Equalization Aid | $0 | $0 | $0 |
| General Fund | Categorical Security Aid | $403,688 | $411,082 | $7,394 |
| General Fund | Other State Aids | $39,887 | $0 | -$39,887 |
| General Fund | Total Revenues from State Sources | $4,545,289 | $4,784,956 | $239,667 |
| General Fund | Medicaid Reimbursement | $7,540 | $29,427 | $21,887 |
| General Fund | Total Revenues from Federal Sources | $7,540 | $29,427 | $21,887 |
| General Fund | Budgeted Fund Balance-Operating Budget | $2,150,000 | $1,990,000 | -$160,000 |
| General Fund | Withdrawal from Capital Reserve for Local Share | $600,000 | $292,500 | -$307,500 |
| General Fund | Withdrawal from Maintenance Reserve | $500,000 | $860,000 | $360,000 |
| General Fund | Withdrawal from Current Expense Emergency Reserve | $0 | $160,000 | $160,000 |
| General Fund | Other Financing Sources | $0 | $0 | $0 |
| General Fund | Adjustment for Prior Year Encumbrances | $1,090,008 | $0 | -$1,090,008 |
| General Fund | Actual Revenues (Over)/Under Expenditures | $0 | $0 | $0 |
| General Fund | Total Operating Budget | $54,792,692 | $57,298,082 | $2,505,390 |
| Special Revenue | Student Activity Fund Revenue | $350,000 | $350,000 | $0 |
| Special Revenue | Scholarship Fund Revenue | $40,000 | $40,000 | $0 |
| Special Revenue | Other Revenue from Local Sources | $68,385 | $30,000 | -$38,385 |
| Special Revenue | Total Revenues from Local Sources | $458,385 | $420,000 | -$38,385 |
| Special Revenue | Preschool Education Aid-Prior Year Carryover | $0 | $95,597 | $95,597 |
| Special Revenue | Preschool Education Aid | $1,107,467 | $1,632,930 | $525,463 |
| Special Revenue | SDA Emergent Needs and Capital Maintenance In School Districts | $50,857 | $20,000 | -$30,857 |
| Special Revenue | Nonpublic Teacher Stem Grant | $29,639 | $0 | -$29,639 |
| Special Revenue | Other Restricted Entitlements | $7,560 | $0 | -$7,560 |
| Special Revenue | Climate Awareness Education Grant | $15,000 | $0 | -$15,000 |
| Special Revenue | Total Revenues from State Sources | $1,210,523 | $1,748,527 | $538,004 |
| Special Revenue | Title I | $137,017 | $91,000 | -$46,017 |
| Special Revenue | Title II | $46,520 | $32,000 | -$14,520 |
| Special Revenue | Title IV | $10,000 | $7,500 | -$2,500 |
| Special Revenue | IDEA Part B (Handicapped) | $687,914 | $480,000 | -$207,914 |
| Special Revenue | ARP-ESSER Subgrant-Evidence-Based Comprehensive Beyond the School Day Activities Grant | $0 | $0 | $0 |
| Special Revenue | ARP-ESSER | $0 | $0 | $0 |
| Special Revenue | Other | $0 | $0 | $0 |
| Special Revenue | Total Revenues from Federal Sources | $881,451 | $610,500 | -$270,951 |
| Special Revenue | Transfers from Operating Budget-Pre-Kindergarten | $0 | $0 | $0 |
| Special Revenue | Transfers from Operating Budget-Pre-Kindergarten (Special Education) | $189,509 | $339,990 | $150,481 |
| Special Revenue | Total Grants and Entitlements | $2,739,868 | $3,119,017 | $379,149 |
| Debt Service | Local Tax Levy | $671,816 | $720,390 | $48,574 |
| Debt Service | Total Revenues from Local Sources | $671,816 | $720,390 | $48,574 |
| Debt Service | Debt Service Aid Type II | $346,086 | $371,110 | $25,024 |
| Debt Service | Budgeted Fund Balance | $63,098 | $0 | -$63,098 |
| Debt Service | Total Local Repayment of Debt | $1,081,000 | $1,091,500 | $10,500 |
| Debt Service | Actual Revenues (Over)/Under Expenditures | $0 | $0 | $0 |
| Debt Service | Total Repayment of Debt | $1,081,000 | $1,091,500 | $10,500 |
| All funds | Total Revenues/Sources | $58,613,560 | $61,508,599 | $2,895,039 |
| Interfund elimination | Deduct Transfer-Transfers from Operating Budget-Pre-Kindergarten | $0 | $0 | $0 |
| Interfund elimination | Deduct Transfer-Transfers from Operating Budget-Pre-Kindergarten (Special Education) | $189,509 | $339,990 | $150,481 |
| All funds | Total Revenues/Sources Net of Transfers | $58,424,051 | $61,168,609 | $2,744,558 |
Definitions and source context
Final adoption changes capital-project allocations while retaining the $224,000 project subtotal.
The resolution includes a $2,357,684 health-benefit levy adjustment and specified reserve withdrawals. This all-funds budget differs from General Fund current expense.
Prior-year comparisons use the final adopted 2025-26 resolution, including its changes from the tentative budget.
PROPOSED TO ADOPTED
Capital-project allocations changed
The final resolution reallocates the same $224,000 subtotal among these four lines.
| Project line | Tentative | Final | Change |
|---|---|---|---|
| Architectural / engineering | $25,000 | $0 | -$25,000 |
| Construction services | $169,000 | $10,000 | -$159,000 |
| Supplies & materials | $0 | $104,000 | $104,000 |
| Land & improvements | $30,000 | $110,000 | $80,000 |
Explore a simple budget scenario
Apply marginal changes to an initially balanced budget. This is an annual funding illustration, not a cash forecast or a prediction of tax changes.
Annual funding effect: $0
A negative result means an additional modeled funding need. It is not a statement about available cash or reserves.
Put the tax rates into context.
Use an assessed property value to see the published borough, school, and county tax components.
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