At the June 2 operations meeting, the board deliberated on how to balance the 2014-2015 school district budget with lower revenues from the state and higher expenses due to unfunded or under-funded mandates from the Pennsylvania Department of Education.

These PDE mandates include the Public School Employees' Retirement System, charter school tuition, transportation for charter school students and rising special education costs.

Business Manager Rober Bruchak noted the athletic insurance premiums have increased due to a high level of claims. Premiums are rising from $16,000 to $31,800.

There was a long discussion on the proposed technology investment to provide 1:1 technology for all students in the district.

Currently the district is ending the third year of a four year lease on the laptops provided to students in grades six through 12. Existing laptops are out of warranty at the end of this year and the resale value is higher now than at the end of year four.

With an proposed $104,000 Ready-to-Learn grant in Governor Tom Corbett's budget, approximately $500,000 in revenue from the resale of the existing equipment, $60,000 from building budgets and expected revenue from certified Apple repair work, the project is expected to be budget neutral according to Superintendent Michael Roth.

The proposal includes 1:1 Apple iPads for kindergarten and first grade students for in-school use only, 1:1 laptops for students in grades two through five for in-school use only and 1:1 laptops for students in grades six through 12.

Board Member Robert Fischer said he cannot justify iPads to kindergarten students as the district does not have a measure of success of the program.

"If we do nothing, we still have the finest program with technology in the county," Fischer said.

Fischer also added the additional technology was not part of the initial budget discussions and was just added in May.

"I would do a full-day kindergarten before iPads if I was going to spend the money," Fischer said.

Board members could not agree on a percentage increase to homeowners and what amount would be used from the fund balance to cover the deficit.

At issue is the impact of a tax increase to homeowners and the use of fund balance money which could affect the district's rating for the bond refinancing currently being considered.

Proposed increases ranged between 3.4 and 3.8 percent.

Board members asked the administration to come back to the June 9 curriculum meeting with a proposed final budget with ways to fund the deficit either in cuts or use of fund balance.

At the June 9 curriculum meeting, another lengthly discussion centered around the final budget which will be on the June 18 school board meeting agenda.

Bruchak provided a chart showing 81 percent of school district funding comes from local taxpayers, one percent from federal and 19 percent from the state.

The board discussed expenses in the special education budget for additional staffing.

Potential cuts in staff development, conferences and transportation were also discussed but not pursued at this time.

With the average Salisbury home valued at $204,727, the board members are suggesting a 3.4 percent tax increase, or approximately $117 to the homeowner. Approximately $204,000 would be used from the unassigned fund balance, debt service would be reduced by $100,000, contingency would be increased by $100,000 and the savings from the refinancing of bonds would be applied if received.