The Northwestern Lehigh School Board has approved the 2015-16 budget with millage remaining at 15.963.

Budget revenues total $39,599,749. Expenditures are $43,511,123, leaving a shortfall of $3,911,374.

Of that amount, $2,850,000 will be covered by a transfer from fund balance to capital projects. The final shortfall is $1,061,374.

The question of stabilization accounts was raised during the June 17 meeting.

The accounts include such items as an energy study fund, pension fund and the Emmaus bond pool stabilization.

Funds are available to prevent the district from being hit by large unexpected bills.

In three years, a technology plan will be implemented.

The amount of $400,000 is the budgetary reserve and, if it not needed, the money will be returned to the fund balance.

Board member LeRoy Sorensen said the district is carrying $68 million in debt and maintaining that amount cost over $4 million.

He said the district should not borrow any more.

As a matter of definition, fund balance is often termed savings but it is the difference between revenues and expenditures.

Board President Paul Fisher said this is the fifth year without a tax increase and fiscal and sustainable methods have been used in budgeting.

Committed fund balance categories are expected to be created by June 30.

Homestead and farmstead funds are pass-throughs of state gaming money to provide discounts for taxpayers.

In other matters, Troy Sosnovik attended the meeting and asked lacrosse be made an extracurricular sport in the district.

If approved Sosnovik said he would provide regular updates.

In addition, several agreements were ap-proved by the board.

These included: constable agreements with Barry Betz, Salvatore Lizzio, Lester Klock and Robert Yeager at $18 per hour; Northern Lehigh special education services in Life Skills; Lehigh Valley Center for Independent Living of Allentown for Life services; Mosteller and Associates to conduct a compensation market study for support staff not to exceed $8,000; medical waste disposal for $90 per month; Simplex for repairs to a fire pump for the sprinkler system under the state contract for $32,849; and KCBA to plan and bid on a flasher signal replacement on Route 309 North not to exceed $11,625,

A memorandum of understanding with the Pennsylvania State Police; Selective Demolition to decommission the wastewater treatment plant at Weisenberg; S&H Group Inc. for asbestos abatement oversight at $1,600; Sargent Enterprises for asbestos abatement at $6,488 for the high school boiler; Vector Security for security alarm monitoring at $100 per month; and Simplex Grinnell for fire alarm monitoring at $90 per month.

An agreement with KRE Security/Investigations Inc. for two years was tabled.

Director of Activities Jason Zimmerman said some changes are being negotiated as they are understaffed at football games.

There has been an extension proposed on the requirement of the Keystone tests for graduation.

Superintendent Dr. Mary Anne Wright said she supports the proposal because there are still many questions remaining.

Clearances for child abuse and police checks cost $10 each.

After July 25, they will be free for volunteers.

"This is great because we can keep our volunteers," Wright said.

Carbon Lehigh Intermediate Unit 21 is setting up a mobile fingerprint unit to make that simpler.

A tax rebate proposed by board member Joe Reiter came up for discussion.

Solicitor John Freund III said districts do not have a specific ability to create rebates.

School boards are limited to things given express powers in the school code. A rebate might ultimately be challenged.

If there were a challenge, it is apt to be from people not included, Freund said.

No exceptions have been granted unless the general assembly wants to reimburse school districts.

Reiter proposed it as a way to aid those with need, disabilities, poverty, or age. He said many schools are providing a rebate. It alleviates hardships. He thinks 372 people in the district would be helped.

Sorensen said on the first discussion it was found to be unconstitutional and there is actually no shifting of the rebated taxes to others because it would be state reimbursed.

Fisher said the vote would be to proceed. There are no criteria set up at this time and it will go to the finance committee.

The vote passed 6-3.

In the Lehigh Career and Technical Institute report, Dellicker said two students in the Health Occupation program are going to nationals in Anaheim, Calif.

They are Sarah Hieter, who will continue her training at St. Luke's Nursing School and Jacob Wiersch, who will continue his pre-med studies at Pittsburgh.

Fisher said he attended the graduation along with Darryl Schafer and Phil Toll.

He said it was a very solemn event and the student speakers did a great job.

Wright thanked the administration and staff for putting commencement together.

She said for a variety of reasons the Class of 2015 was a great bunch of kids.