In 2009 the teacher salary range is reported as $36,644 to $67,566. Administrative costs West Perry School District administrative costs per pupil were $652.85 in 2008. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. In 2009, the district reported that the superintendent's salary was $101,000. Per pupil spending In 2008, the West Perry School District spent $11,499 per pupil which ranked 342nd out of Pennsylvania's 500 school districts. In 2010, the per pupil spending had increased to $12,012.40 which ranked 372nd in the Commonwealth. Among the states, Pennsylvania's total per pupil revenue (including all sources) ranked 11th at $15,023 per student, in 2008-09. In 2007, the Pennsylvania per pupil total expenditures was $12,759. Reserves In 2008, the administration reported that the school district has $6,006,651. In 2010, the district had $6,796,104.00 in unreserved undesignated fund account and $300,000 in an unreserved designated account. In 2012, the West Perry School District reported having $9,283,197 in reserves, with $6,558,197 in unreserved funds. 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. In 2014, West Perry School Board reported the district had $10,001,141 in reserves. By 2015 the district's reserves had risen to $11,197,371. The district's reserves are 31.72% of its budget exceeding state regulation limits of 8%. Audits In November 2010, the Pennsylvania Auditor General conducted a performance audit of the district. Findings were reported to the administration and school board. In April 2013, the district was audited again. It was found that West Perry School District (WPSD) personnel were not able to provide all the documents necessary to verify the accuracy of pupil membership data reported to PDE for the 2009–10 and 2008-09 school years.