This is the fourth article in our "Understanding the Burrell School District Budget: What Every Taxpayer Should Know" series. So far, we’ve covered how the budget is created, how taxes are calculated, and how a shrinking tax base affects what the district can fund. In this article, we turn to a key factor driving costs: state and federal mandates that require services to be provided, often without the funding to match.
While Burrell remains committed to zero-based budgeting and financial responsibility, many of the most significant expenses — especially those involving student support — are not optional. These costs are set by law and grow each year, regardless of local effort or efficiency.
Special Education: Services, Staffing, and Student Needs
Special education is one of the most complex and costly areas of the school district budget, and it’s entirely mandated. In 2025–26, Burrell expects to spend approximately $3.6 million to serve approximately 300 students with Individualized Education Programs (IEPs). This includes nearly $1.2 million for services provided through the Intermediate Unit and private vendors, such as occupational and physical therapy, behavioral support, nursing, and vision or hearing services, as well as student aides. In addition, the district will invest about $1.74 million in salaries and benefits for its 17 special education teachers and speech staff, and another $673,000 on 16 out-of-district student placements, where average costs reach nearly $38,000 per student — not including the cost of transportation. These expenses are driven by student need, not district discretion.
“The needs of our students have increased,” said Superintendent Dr. Shannon Wagner. “We are committed to providing what’s required to support them, but those supports come with rising costs we don’t control.”
Cyber Charter Tuition vs. Burrell eAcademy
Another state mandate requires Burrell to pay tuition for students who choose to enroll in cyber charter schools, even though the district offers its own online learning alternative—Burrell eAcademy. For the 2025–26 school year, the district expects to spend $702,000 in cyber charter tuition, with $297,000 for students receiving special education services. Tuition rates are expected to be $15,000 per regular education student and over $27,000 per special education student. In contrast, Burrell eAcademy delivers a high-quality, flexible, and well-supported experience for about $4,000 per student, and has even served some students with IEPs successfully.
“We provide a quality online option that costs far less,” said Jennifer Callahan, Business Administrator/Board Secretary. “But under state law, families can choose a cyber charter school, and we still have to pay that full tuition—even if our model may offer stronger support, better alignment with our curriculum, and significant savings to taxpayers.”
Mandated Transportation: Beyond Our Students and Borders
Transportation is another area where state requirements drive up costs, with estimated expenses exceeding $1.8 million for the 2025–26 school year. If a district offers busing for one high school student, it must offer it to all. In addition, Burrell is legally required to transport district students who attend private and parochial schools, as well as those with special education placements in programs outside the district, including schools in Pittsburgh, Greensburg, and Cranberry. Burrell operates approximately 18 vans dedicated to out-of-district and specialized transportation needs to meet these legal obligations. These services cost roughly $550,000 annually, accounting for 30% of the district’s transportation budget. While some of these routes may only serve one or two students, they are still required by law.
“We plan and pay for more transportation than what’s visible on the road,” said Wagner. “Even if a bus or van looks underused, we’re required to provide those services.”
Healthcare and Retirement: Fixed Costs That Keep Rising
Like all Pennsylvania school districts, Burrell is legally required to provide full-time employees with healthcare benefits, retirement contributions to PSERS, and Social Security. These required benefits total nearly $9.5 million annually, representing a substantial, non-negotiable share of the overall budget.
While Burrell contracts out services such as special education aides, transportation, and security—reducing its direct healthcare obligations—those vendor contracts continue to rise in cost due to workforce pressures and benefit requirements. The result is the same: rising costs for services the district is required to provide.
Conclusion: Mandates Are Real, and So Are Their Costs
Burrell School District continues to prioritize student needs while managing its finances responsibly. However, local taxpayers bear the burden when the law requires the district to provide services without full funding. Mandated costs like special education, transportation, cyber tuition, and employee benefits are growing each year, leaving little flexibility when planning the budget.
👉 To learn more or share your voice, attend one of our public budget meetings or explore the budget section of our website. The more informed we are as a community, the stronger our schools and students will be.