The Butler Area School District board of directors on Monday adopted a $105.9-million budget for 2021-22 that does not include a tax increase.

Board members unanimously voted in favor of the budget that maintains the current real estate tax rate of 104.03 mills.

The budget includes $1.8 million in revenue from nearly $18.9 million in federal Elementary and Secondary School Emergency Relief (ESSER) funding the district is receiving to respond to impacts of the COVID-19 pandemic.

Revenue includes $53.3 million from local sources, $48 million from the state and $4.5 million from the federal government.

The $53.3 million in local revenue includes $42 million from real estate taxes, $6.7 million from Act 511 taxes such as earned income and local service taxes, and $1.3 million from delinquent taxes. The local sources total includes other forms of revenue.

Expenditures include $44 million for salaries, $29.9 million for employee benefits, $3.9 million for purchases of professional and technical services, $606,872 for purchased property services, $16 million for other purchased services, $2.9 million for supplies, and $7.3 million for other financing uses.

A summary of expenditures shows spending of $65 million for instruction, $30 million for support services, $2.2 million for noninstructional services and $8.1 million in interfund transfers.

The budget reflects a $34,168 decrease in the assessed value of property in the district to $46.1 million, but slight increases in local tax revenue.

Superintendent Brian White said enrollment will be down from this year, and the budget includes funding for 17 fewer permanent jobs and 51 fewer temporary jobs.

He said the ESSER funds will be spent on teacher salaries, post-retirement benefit liability and the school reorganization plan.

Post-retirement benefits are projected to cost the district $4.8 million during the next five years, said business manager Heather Bonzo.

In other business, the board awarded $2.8 million in contracts for the addition of an 11,000-square-foot auxiliary gym at the senior high school.A $2,134,500 general construction contract was awarded to Mark Hudson Construction Inc. of Hermitage. A $249,860 contract for heating and air conditioning was awarded to R&B Mechanical Inc. of Pittsburgh. A $244,263 electrical contract was awarded to Right Electrical Inc. of Butler. A $221,000 plumbing contract was awarded to Enders Plumbing and Heating Co. of Kittanning.

In a separate matter, White said solicitor Tom King will present oral arguments to Commonwealth Court on June 9 in the district's lawsuit against Gov. Tom Wolf and other state officials over the state's requirement for districts to sign attestation forms to provide in-person instruction during the pandemic.The form made public school officials commit to safety measures to ensure the safety and well-being of students and educators.The suit names Wolf, former Pennsylvania Secretary of Health Dr. Rachel Levine and acting Secretary of Education Noe Ortega as defendants, and the district, the school board and nine district parents as the plaintiffs.