Budget/Compensation Transparency Reporting Kaleva Norman Dickson Schools

Report Date: 11/09/2017

Section 1 - Annual Operating Budget and Subsequent Budget Revisions

To learn more about how we serve the children in our community visit our website at knd.manistee.org or call us at 231-477-5353.


The Kaleva Norman Dickson School District serves 522 children in kindergarten through the 12th grade. In addition we offer preschool, childcare, and adult and community education services. Our budget is adopted by our publicly elected board of education no later than June 30 of each year. Like other schools in the State of Michigan, our budget is based on our best guess of what amount of per pupil funding the state will provide.

Fiscal Year 2016-2017 and 2017-2018 Board Approved Budget

Food Service Fund (2016 - 2017) Final Budget
Food Service Fund (2017 - 2018) Opening Budget

General Fund (2016 - 2017) Final Budget
General Fund (2017 - 2018) Opening Budget

Section 2 - District and Personnel Expenditures 

Current Operating Expenditures 2016-2017

Like any organization, the Kaleva Norman School District has a variety of expenditures including utilities, fuel for buses, technology, facility maintenance, insurance, personnel, and office supplies. Public schools are unique in that they have boards of education that control the expenditure (and receipt) of school funds. The school board members are state officers who carry out the state's educational obligations at the local level and they have the ultimate responsibility for school operations. Schools also pay for classroom supplies, specialized services for students with special needs, and many other instruction-related items.

Pie Chart for Current Operating Expenditures 2016-2017
Operating Expenditures
Personnel Expenditures

Because schools are a service industry, the largest share of every school's expenditures are salaries and benefits. Retirement costs are state mandated and controlled at the state level. Schools have increased co-pays for health insurance and reduced benefit programs for health insurance for staff. Insurance costs include health, dental, vision, and life. All other personnel benefit costs include annuities and car allowances.

Pie Chart for Personnel Expenditures 2016-2017
Personnel Expenditures

Section 3 - Current Bargaining Agreements and Employer Sponsored Health Care Plans
Current Bargaining Agreements
Kaleva Norman Dickson Schools Education Association - Teachers
KNDEA 2017-2020 FINAL CONTRACT

Kaleva Norman Dickson Education Support Personnel Association
KNDESPA 2014-2018 FINAL CONTRACT
Employer Sponsored Health Care Plans
MESSA


Section 4 - Audited Financial Statements
Each year the Kaleva Norman Dickson School District is required to hire an independent auditor to complete a comprehensive audit which evaluates and reports on the financial condition of the district. The audit includes a thorough analysis of all business operations as well as a compliance review for the requirements of the many programs we operate.
Financial Statements & Audit Report 2016-2017
Issued Financial Statements

Section 5 - Employee Compensation Information
Position and Salary Information
All employees of the Kaleva Norman Dickson School District are categorized by classification of position held. All classifications are established according to demands of the position, level of responsibility, job functions performed, credentials and skills required, etc. Each classification falls into at least one established salary schedule, which takes into account such factors as seniority in position or in similar positions, comparison to similar jobs elsewhere in community, cost of living factors, etc. The Kaleva Norman Dickson School District Board of Education determines matters related to school employees including pay and benefits.
This report requires listing the Superintendent and employees with salaries over $100,000. Currently the Kaleva Norman School District does not employee anyone with a salary over $100,000.

Superintendent:
Salary Benefits
$67,200 Annuity = $5,600

Health Insurance = $1,558
Cash in Lieu        =   $4,200


Section 6 - District Paid Association Dues
Dues and fees paid by our district are limited to professional associations, student associations, or employment associations (labor union dues) on behalf of staff. These memberships provide added opportunities, resources, continuing education, and professional development. These memberships make it possible for our district to conduct business in more efficient ways and result in scholarship opportunities for our students.
List of Association Dues Paid
List of Association Dues

Section 7 - District Paid Lobbying Costs
No school district funds were spent on lobbying services in 2016-2017.

Section 8 - Deficit Elimination Plan
The district has not incurred a deficit.

Section 9 - District Credit Card Information
Click here to view.

Section 10 - Out-of-State Travel Information
There was no out-of-state travel to report.
Section 11 - Procurement of Supplies, Materials, and Equipment
Policy 6320
Section 12 - Categories of Reimbursable Expenses
Policy 3440, 4440, 6550
Section 13 - Statement of Expenses Incurred by Board Members
Board member reimbursements.

Section 14 - Medical Benefit Plan Bid
Click to view document.

Section 15 -  Evaluations Posting and Assurances
School ADvance Administrator Evaluation System

5D Teacher Evaluations Postings and Assurances