Muhlenberg's Business Office is located in the Administration Building, 801 Bellevue Avenue, Laureldale, PA 19605
Office hours are Monday through Friday, 8 a.m. to 4 p.m.
- Shane M. Mathias, CPA, Business Manager (x1275) Email
- Mark Moyer, Accounting Supervisor (x1269)
- Sheryl Mealing, Payroll Specialist (x1266)
- Kelly Bright, Benefits Specialist (x1300)
- Mariella Morganti, Taxes/Purchasing/Accounts Payable Specialist (x1267)
Pennsylvania's Public School Districts operate on a fiscal year, July 1 through June 30, and receive revenue funding for operations from three major sources: local, state and federal. The School Board of Directors must approve an annual budget by June 30 of each year. A preliminary budget must be approved thirty (30) days prior to the date of the approved budget and be made available for public review.
State funding is determined annually by the State Legislature. The amount of funding subsidized to each District is calculated on component data that includes market values, personal incomes, and student population. Federal funding is also determined annually and is distributed on a calculation based on the number of students eligible for free or reduced lunches.
Muhlenberg School District receives funding from both the state and federal governments that accounts for approximately 30% of the total revenues. The remaining 70% necessary to balance the budget is funded through local revenue sources, such as real estate tax, real estate transfer tax, business privilege tax, and earned income tax (source 2017-2018 local audit).
School District expenditures are classified according to the following functions: instruction, non-instruction, student support, buildings and grounds, administrative, and transportation.
On June 30th, the end of the fiscal period, if actual revenues exceed actual expenditures, the excess revenue is added to the unassigned fund balance not to exceed 8% of the next year's approved budget. Any additional excesses are assigned by a board resolution to meet future obligations of the district. Conversely, if actual expenditures exceed actual revenues, the revenue needed to fund the shortfall is taken from the unrestricted fund balance.