Looking ahead to the 2014-15 budget, Parkland School District Business Manager John Vignone forecasts a situation considerably improved over previous years in which programs and staff were cut back due to financial restraints.

"We are having a good financial year in 2012-13, and it's trending good for 2013-14 and 2014-15," Vignone said at the Nov. 19 board meeting. "This board has been able to plan for the future. That's what makes this possible."

He said revenue from earned income tax and the real estate transfer tax are increasing, and the volume of tax assessment appeals in Lehigh County is way down, an issue of concern in the last budget.

With new commercial construction, the district's tax base and the value of a mill increase.

"We're living within the Act 1 index. We can balance our budget, provide good education programs, and help our community," Vignone said.

Administrators want to restore some staff positions removed in the past due to budgetary reasons.

Vignone said plans include $200,000 for a special education reserve and replenishment of the capital reserve fund, presently down around $200,000.

With a better revenue stream, District Superintendent Richard Sniscak looks forward to expanding dual enrollment options for high school students taking college courses; offering more advanced placement courses; and increasing curricular options.

On the negative side, few increases are expected in state funding, while costs for cyber school tuition and staff medical benefits continue to rise.

Putting it all together, Vignone expects the millage rate for 2014-15 to be 14.12 or less, compared to 13.83 in the present term.

For each $100,000 of assessed real estate, a property owner would face a $29 tax increase at the 14.12 rate.

Vignone has scheduled a preliminary revenue update and staffing preview for the Dec. 17 meeting.