The 2023-24 Northampton Area School District budget has been approved with no increase in taxes.

The 2023-24 final budget includes the general fund, $128,428,529; food service fund, $2,689,821; and athletic fund, $273,115.

The general fund budget is supported by no tax increase and the following tax levy: Act 511 Local Tax Enabling Act, per capita tax, $5; real estate transfer tax, 0.5%; earned income tax, 0.7%; Section 670 Pennsylvania School Code, per capita tax, $5; and real estate tax, 55.71 mills.

The board of education, on recommendation of the administration, approved the 2023-24 final budget by a vote of 8-0 at the June 12 meeting in the auditorium of Northampton Area High School. School Director Chuck Frantz voted by phone. School Director Doug Vaughn was absent.

The 2023-24 millage rate of 55.71 mills is the same as the 2022-23 millage rate. The tax on a district property assessment of $63,000, which is the district average, is $3,509.73, a zero-percent increase.

The NASD 2023-24 general fund budget expenditure of $128,428,529 is an increase of $7,952,433, or 6.6%, from the NASD 2022-23 budget expenditure of $120,476,097.

The NASD 2023-24 general fund budget revenue is $126,303,118, an increase of $5,827,021, or 4.84%, from NASD 2022-23 budget revenue of $120,476,097.

The NASD 2023-24 general fund budget deficit is $2,125,411. To balance the budget, $2,125,411 is being taken from the district fund balance.

The beginning fund balance for the 2023-24 budget is $18,391,501. With the use of the $2,125,411, the ending fund balance for the 2023-24 budget is expected to be $16,266,090.

The 2023-24 budget was passed with no discussion by the school board at the June 12 meeting. The budget has been discussed at several earlier meetings. The 2023-24 preliminary general fund budget was first presented at the Jan. 9 board meeting.

Still uncertain is the amount of state funding for the NASD 2023-24 budget.

As part of the NASD long-range fiscal plan presented by NASD Superintendent of Schools Joseph S. Kovalchik and NASD Business Administrator Craig Neiman at the June 12 meeting, basic education funding from the Pennsylvania General Assembly for the 2023-24 budget was outlined.

Pennsylvania Gov. Josh Shapiro has allocated $1,991,032,196 in basic education funding, a potential increase of $567,365,002, in the governor’s 2023-24 budget, to be distributed through what is called the New Formula.

Added to this is $12,917,959 in what is called Level Up funding for 100 of the most underfunded school districts in Pennsylvania. NASD does not qualify as one of the 100 most underfunded school districts and will receive nothing from this category, according to Neiman.

In Shapiro’s budget, the New Formula will include $5,201,848, of which the 2023-24 potential increase for NASD could be $1,405,084.

“We are not assuming that $1.4 million in the (2023-24) budget,” Neiman said.

Shapiro has allocated $1,334,463,139 in special education funding, a potential increase of $97,077,303 in the governor’s 2023-24 budget. In Shapiro’s budget, the special education New Formula will include $4,065,405, a potential increase for NASD of $400,690.

“For the purpose of our (2023-24) budget, we have not included that,” Neiman said.

Neiman noted they are hoping to have details about the finalized state funding amounts no later than the first or second week of July.

In other business at the June 12 meeting, school Director Kim Bretzik made a motion to amend the minutes of the May 8 board meeting concerning a statement during the public comment portion by Maggie Kemp, who made a reference to the May 16 primary election. Bretzik’s motion was not seconded by any of the school directors, and thus, it was not voted on.

During the public comment portion of the June 12 school board meeting, Kemp objected to the Route 329 elementary school, administration building and IT center project, saying she cannot believe they will be building a school in that area as it is unsafe with the amount of heavy traffic.

In other news, Kovalchik said, “The last couple months have been very enjoyable. It reminds me why I got into education,” commenting on the moving-up ceremonies for students from district elementary schools to Northampton Area Middle School and from the middle school to NAHS.

Kovalchik also lauded the Class of 2023 students who were presented scholarships.

“It was hundreds of thousands of dollars that went out to our students,” Kovalchik said.

Of the 440 NAHS seniors who graduated June 2 during a commencement ceremony held at Al Erdosy Stadium, Kovalchik said 72% are moving on to higher education and 16% are going into the military or the workplace.

“I was on stage June 2. About 75% of our students shook my hand and said, ‘Thank you.’ I was so impressed by our students and those in attendance. I was just tremendously impressed by our 2023 class,” Kovalchik said.

The board of education is set to meet again 6:30 p.m. July 17 in the NAHS auditorium, 1619 Laubach Ave.