According to the association's report, the average salary for a superintendent, for the 2007-08 school year, was $122,165. Superintendents and administrators receive a benefit package commensurate with that offered to the district's teachers' union. According to PSBA, the median Superintendent salary rose to over $130,000 in 2011. In 2008, the Hamburg Area School District administration reported that per pupil spending was $11,970 which ranked 274th among Pennsylvania's then 501 public school districts. In 2010, the District's per pupil spending had increased to $13,758.13. In 2011, Pennsylvania's per pupil spending was $13,467, ranking 6th in the United States. In 2007, the Pennsylvania per pupil total expenditures was reported as $12,759. The U.S. Census Bureau reported that Pennsylvania spent $8,191 per pupil in school year 2000-01. In 2007, the Pennsylvania per pupil total expenditures was reported as $12,759. Among the fifty states, Pennsylvania's total per pupil revenue (including all sources) ranked 11th at $15,023 per student, in 2008-09. Pennsylvania's total revenue per pupil rose to $16,186 ranking 9th in the nation in 2011. Reserves In 2008, the Hamburg Area School District reported a balance of $1,681,000, in its unreserved-designated fund. The unreserved-undesignated fund balance was reported as $5,675,002. In 2010, Hamburg Area School District Administration reported an increase to $6,463,239.00 in the unreserved-undesignated fund balance. The District also reported $2,060,289.00 in its unreserved-designated fund in 2010. In 2013, the District's reserves had increased to $11, 255,000. Pennsylvania public school district reserve funds are divided into two categories – designated and undesignated. The undesignated funds are not committed to any planned project. Designated funds and any other funds, such as capital reserves, are allocated to specific projects. School districts are required by state law to keep 5 percent of their annual spending in the undesignated reserve funds to preserve bond ratings. According to the Pennsylvania Department of Education, from 2003 to 2010, as a whole, Pennsylvania school districts amassed nearly $3 billion in reserved funds. By 2013, reserves held by Pennsylvania public school districts, as a whole, had increased to over $3.8 billion. Audit”” In August 2011, the Pennsylvania Auditor General conducted a performance audit of the District.