When adjusted for cost of living Pennsylvania ranked fourth in the nation for teacher compensation. Per pupil spending West Shore School District administrative costs per pupil was $632.88 in 2008. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. Jemry Goodrich-Small was hired as superintendent in June 2008 with a four-year contract that has a $125,000 initial salary. The Pennsylvania School Board Association tracks salaries for Pennsylvania public school employees. It reports that in 2008 the average superintendent salary in Pennsylvania was $122,165. In 2007, the Average District Administrator salary in West Shore School District was $95,417 which ranked seventh in York County. The Average School Administrator salary in Central York School District was $71,484 which ranked nearly last in York County. In 2011 the West Shore School District administrators agreed to a one-year pay freeze. The Administration reported that the per pupil spending was $10,498, which ranked 438th in the commonwealth. In 2010 the per pupil spending had increased to $11,467.03 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, West Shore School District reported $9,179,637.00 in an unreserved-undesignated fund balance. The designated fund balance was reported as zero. In 2010, West Shore School District Administration reported an increase to $14,937,949 in the unreserved-undesignated fund balance. in 2012, the Board reported $3,561,389 in reserves. Pennsylvania 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 March 2013, the Pennsylvania Auditor General conducted a performance audit of the District. The findings were reported to the West Shore School Board and the District's administration.