2019-2020 Final General Fund Budget	Validations

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:05 AM	Page - 1 of 1

Val Number
	Description
	Justification
	
8080
	Ending Fund Balance Entry and Budgetary Reserve: If 0850 Estimated Ending Unassigned Fund Balance is not equal to 0, a justification must be entered below.
	The District is hoping to maintain a consistent Unassigned Fund Balance as per our District policy.

			

2019-2020 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Budget Summary

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:06 AM	Page - 1 of 1

ITEM
	AMOUNTS

Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year

0810 Nonspendable Fund Balance

0820 Restricted Fund Balance

0830 Committed Fund Balance

0840 Assigned Fund Balance

0850 Unassigned Fund Balance

Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year

Estimated Revenues And Other Financing Sources

6000 Revenue from Local Sources

7000 Revenue from State Sources

8000 Revenue from Federal Sources

9000 Other Financing Sources

Total Estimated Revenues And Other Financing Sources

118,518

65,035

2,781,462

30,223,490

12,272,835

666,330

$2,846,497

$43,162,655

Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation	$46,009,152

2019-2020 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Detail

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:07 AM	Page - 1 of 1

	Amount
	
REVENUE FROM LOCAL SOURCES
		
6111 Current Real Estate Taxes
	25,150,404
	
6113 Public Utility Realty Taxes
	29,500
	
6140 Current Act 511 Taxes - Flat Rate Assessments
	62,000
	
6150 Current Act 511 Taxes - Proportional Assessments
	3,415,000
	
6400 Delinquencies on Taxes Levied / Assessed by the LEA
	900,000
	
6500 Earnings on Investments
	195,500
	
6700 Revenues from LEA Activities
	20,000
	
6800 Revenues from Intermediary Sources / Pass-Through Funds
	321,086
	
6910 Rentals
	30,000
	
6940 Tuition from Patrons
	70,000
	
6990 Refunds and Other Miscellaneous Revenue
	30,000
	
REVENUE FROM LOCAL SOURCES	$30,223,490
	
REVENUE FROM STATE SOURCES
		
7110 Basic Education Funding
	4,989,656
	
7160 Tuition for Orphans Subsidy
	10,500
	
7271 Special Education funds for School-Aged Pupils
	1,481,754
	
7311 Pupil Transportation Subsidy
	372,715
	
7312 Nonpublic and Charter School Pupil Transportation Subsidy
	133,595
	
7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy
	689,106
	
7330 Health Services (Medical, Dental, Nurse, Act 25)
	31,500
	
7340 State Property Tax Reduction Allocation
	848,692
	
7505 Ready to Learn Block Grant
	231,127
	
7810 State Share of Social Security and Medicare Taxes
	641,631
	
7820 State Share of Retirement Contributions
	2,842,559
	
REVENUE FROM STATE SOURCES	$12,272,835
	
REVENUE FROM FEDERAL SOURCES
		
8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged
	522,065
	
8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals
	79,227
	
8516 NCLB, Title III - Language Instruction for Limited English Proficient and Immigrant Students
	4,000
	
8517 NCLB, Title IV - 21St Century Schools
	41,038
	
8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access)
	20,000
	
REVENUE FROM FEDERAL SOURCES	$666,330
TOTAL ESTIMATED REVENUES AND OTHER SOURCES	43,162,655

2019-2020 Final General Fund Budget	Real Estate Tax Rate (RETR) Report

AUN: 103025002	Keystone Oaks SD	Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code Printed 6/21/2019 8:24:08 AM                                                                                                                                                                                                                                                                            Page - 1 of 3

Act 1 Index (current): 2.3%

Calculation Method:

Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions

Total Approx. Tax Revenue:

Approx. Tax Levy for Tax Rate Calculation:

Rate

$25,150,404

$848,692

$25,999,096

$27,047,030

Allegheny	Total

2018-19 Data

a. Assessed Value

b. Real Estate Mills

I. 2019-20 Data

c. 2017 STEB Market Value

d. Assessed Value

e. Assessed Value of New Constr/ Renov

2018-19 Calculations

f. 2018-19 Tax Levy

(a * b)

2019-20 Calculations

$1,409,981,295

19.3060

$1,220,126,460

$1,387,098,315

$0

$27,221,099

$1,409,981,295

$1,220,126,460

$1,387,098,315

$0

$27,221,099

g. Percent of Total Market Value II.	h. Rebalanced 2018-19 Tax Levy

(f Total * g)

i. Base Mills Subject to Index

(h / a * 1000) if no reassessment

(h / (d-e) * 1000) if reassessment

100.00000% $27,221,099

19.3060

100.00000%

$27,221,099

Calculation of Tax Rates and Levies Generated

j. Weighted Avg. Collection Percentage

k. Tax Levy Needed

(Approx. Tax Levy * g)

l. 2019-20 Real Estate Tax Rate

(k / d * 1000)
III.	m. Tax Levy Generated by Mills

(l / 1000 * d)

n. Tax Levy minus Tax Relief for Homestead Exclusions

(m - Amount of Tax Relief for Homestead Exclusions)

o. Net Tax Revenue Generated By Mills

(n * Est. Pct. Collection)

96.00000%

$27,047,030

19.4990

$27,047,030

96.00000%

$27,047,030

$27,047,030

$26,198,338

$25,150,404

2019-2020 Final General Fund Budget	Real Estate Tax Rate (RETR) Report

AUN: 103025002	Keystone Oaks SD	Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code Printed 6/21/2019 8:24:08 AM                                                                                                                                                                                                                                                                            Page - 2 of 3

Act 1 Index (current): 2.3%

Calculation Method:

Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions

Total Approx. Tax Revenue:

Approx. Tax Levy for Tax Rate Calculation:

Rate

$25,150,404

$848,692

$25,999,096

$27,047,030

Allegheny	Total

Index Maximums

p. Maximum Mills Based On Index

(i * (1 + Index))

q. Mills In Excess of Index

(if (l > p), (l - p))

r. Maximum Tax Levy Based On Index

IV.	(p / 1000 * d)

s. Millage Rate within Index?

(If l > p Then No)

t. Tax Levy In Excess of Index

(if (m > r), (m - r))

u.Tax Revenue In Excess of Index

(t * Est. Pct. Collection)

19.7500

0.0000

$27,395,192

Yes

$0

$0

$27,395,192

$0

$0

Information Related to Property Tax Relief

Assessed Value Exclusion per Homestead V.	Number of Homestead/Farmstead Properties

Median Assessed Value of Homestead Properties

$7,965.76

5464

5464

$114,700

2019-2020 Final General Fund Budget	Real Estate Tax Rate (RETR) Report

AUN: 103025002	Keystone Oaks SD	Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code Printed 6/21/2019 8:24:08 AM                                                                                                                                                                                                                                                                            Page - 3 of 3

Act 1 Index (current): 2.3%

Calculation Method:

Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions

Total Approx. Tax Revenue:

Approx. Tax Levy for Tax Rate Calculation:

Rate

$25,150,404

$848,692

$25,999,096

$27,047,030

Allegheny	Total

	State Property Tax Reduction Allocation used for: Homestead Exclusions
	$848,692
	Lowering RE Tax Rate
	$0
	$848,692
	
	Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions
	$0
			$0
	
Amount of Tax Relief from State/Local Sources	$848,692

2019-2020 Final General Fund Budget	Local Education Agency Tax Data

LEA : 103025002	Keystone Oaks SD	REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511) Printed 6/21/2019 8:24:09 AM                                                                                                                                                                                                                                              Page - 1 of 1

CODE
												
6111 Current Real Estate Taxes
				
Amount of Tax Relief for Homestead Exclusions
		
Tax Levy Minus Homestead Exclusions
				
Net Tax Revenue

ls
		
County Name
	Taxable Assessed Value
	Real Estate Mills
	Tax Levy Generated by Mills
						Percent Collected
		Generated By Mil

Allegheny
	1,387,098,315
	19.4990	27,047,030	96.00000%
	
Totals:	1,387,098,315
	27,047,030 -	848,692 =	26,198,338 X	96.00000%	=	25,150,404

		Rate

$0.00
Rate
$0.00
$0.00
$5.00
$0.00
$0.00
$0.00
$0.00

Add'l Rate (if appl.)
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
		Estimated Revenue

0
Estimated Revenue
0
0
62,000
0
0
0
0
	
6120
	Current Per Capita Taxes, Section 679
			
Tax Levy
0
0
62,000
0
0
0
0
		
6140
	Current Act 511 Taxes ±Flat Rate Assessments
					
6141
	Current Act 511 Per Capita Taxes
					
6142
	Current Act 511 Occupation Taxes ±Flat Rate
					
6143
	Current Act 511 Local Services Taxes
					
6144
	Current Act 511 Trailer Taxes
					
6145
	Current Act 511 Business Privilege Taxes ±Flat Rate
					
6146
	Current Act 511 Mechanical Device Taxes ±Flat Rate
					
6149
	Current Act 511 Taxes, Other Flat Rate Assessments
					
Total Current Act 511 Taxes ±Flat Rate Assessments	62,000	62,000
	
6150
	Current Act 511 Taxes ±Proportional Assessments
	Rate
0.500%
0.0000
0.500%
0.000%
0.0000
0.000%
0.0000
0.0000
	Add'l Rate (if appl.)
0.000%
0.0000
0.000%
0.000%
0.0000
0.000%
0.0000
0.0000
	Tax Levy
3,065,000
0
350,000
0
0
0
0
0
	Estimated Revenue
3,065,000
0
350,000
0
0
0
0
0
	
6151
	Current Act 511 Earned Income Taxes
					
6152
	Current Act 511 Occupation Taxes
					
6153
	Current Act 511 Real Estate Transfer Taxes
					
6154
	Current Act 511 Amusement Taxes
					
6155
	Current Act 511 Business Privilege Taxes
					
6156
	Current Act 511 Mechanical Device Taxes ±Percentage
					
6157
	Current Act 511 Mercantile Taxes
					
6159
	Current Act 511 Taxes, Other Proportional Assessments
					
Total Current Act 511 Taxes ±Proportional Assessments Total Act 511, Current Taxes
	3,415,000                                       3,415,000 3,477,000
Act 511 Tax Limit	-->	1,220,126,460 X	12	14,641,518
Market Value	Mills	(511 Limit)

2019-2020 Final General Fund Budget	Comparison of Tax Rate Changes to Index

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:10 AM	Page - 1 of 1

Tax Functio n

6111

6120

Description
	Tax Rate C

2018-19 (Rebalanced)
	harged in:
	
Percent Change in Rate
	
Less than or equal to Index

Index
	Additional Charge

2018-19 (Rebalanced)
	Tax Rate d in:
	
Percent Change in Rate
	
Less than or equal to Index
	
			2019-20
					2019-20
			
	Current Real Estate Taxes
Allegheny

Current Per Capita Taxes, Section 679
			
1.00%	Yes

0.00%	Yes

0.00%	Yes

0.00%	Yes
	
2.3%

2.3%

2.3%

2.3%

2.3%

2.3%

2.3%

2.3%

2.3%

2.3%

2.3%

2.3%

2.3%

2.3%

2.3%

2.3%

2.3%
			
		19.3060
	19.4990

Current Act 511 Taxes ±Flat Rate Assessments

6141     Current Act 511 Per Capita Taxes

6142     Current Act 511 Occupation Taxes - Flat Rate

6143     Current Act 511 Local Services Taxes

6144     Current Act 511 Trailer Taxes

6145     Current Act 511 Business Privilege Taxes - Flat Rate
6146     Current Act 511 Mechanical Device Taxes - Flat Rate
6149     Current Act 511 Taxes, Other Flat Rate Assessments
Current Act 511 Taxes ±Proportional Assessments

							
	$5.00
	$5.00

							

							
6151

6152

6153

6154

6155

6156

6157

6159
	
	Current Act 511 Earned Income Taxes

Current Act 511 Occupation Taxes

Current Act 511 Real Estate Transfer Taxes

Current Act 511 Amusement Taxes

Current Act 511 Business Privilege Taxes

Current Act 511 Mechanical Device Taxes -Percentage
Current Act 511 Mercantile Taxes

Current Act 511 Taxes, Other Proportional
Assessments	
	0.500%
	0.500%

		0.500%
	0.500%

								

								

2019-2020 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Budget Summary

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:11 AM	Page - 1 of 1

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
	17,538,624
	
1200 Special Programs - Elementary / Secondary
	5,058,451
	
1300 Vocational Education
	440,040
	
1400 Other Instructional Programs - Elementary / Secondary
	1,248,965
	
Total Instruction	$24,286,080
	
2000 Support Services
		
2100 Support Services - Students
	1,432,208
	
2200 Support Services - Instructional Staff
	680,364
	
2300 Support Services - Administration
	2,341,162
	
2400 Support Services - Pupil Health
	572,499
	
2500 Support Services - Business
	305,666
	
2600 Operation and Maintenance of Plant Services
	4,223,399
	
2700 Student Transportation Services
	2,537,813
	
2800 Support Services - Central
	1,268,601
	
Total Support Services	$13,361,712
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
	1,135,202
	
3300 Community Services
	25,748
	
Total Operation of Non-Instructional Services	$1,160,950
	
5000 Other Expenditures and Financing Uses
		
5100 Debt Service / Other Expenditures and Financing Uses
	5,043,705
	
5200 Interfund Transfers - Out
	99,000
	
Total Other Expenditures and Financing Uses	$5,142,705
Total Estimated Expenditures and Other Financing Uses	$43,951,447

2019-2020 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:12 AM	Page - 1 of 3

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	9,992,788
	
200 Personnel Services - Employee Benefits
	6,222,520
	
300 Purchased Professional and Technical Services
	444,137
	
400 Purchased Property Services
	130,100
	
500 Other Purchased Services
	19,330
	
600 Supplies
	705,049
	
700 Property
	24,700
	
Total Regular Programs - Elementary / Secondary	$17,538,624
	
1200 Special Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	2,320,459
	
200 Personnel Services - Employee Benefits
	1,479,192
	
300 Purchased Professional and Technical Services
	315,000
	
500 Other Purchased Services
	910,600
	
600 Supplies
	33,200
	
Total Special Programs - Elementary / Secondary	$5,058,451
	
1300 Vocational Education
		
500 Other Purchased Services
	440,040
	
Total Vocational Education	$440,040
	
1400 Other Instructional Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	50,000
	
200 Personnel Services - Employee Benefits
	23,965
	
500 Other Purchased Services
	1,175,000
	
Total Other Instructional Programs - Elementary / Secondary	$1,248,965
	
Total Instruction	$24,286,080
	
2000 Support Services
		
2100 Support Services - Students
		
100 Personnel Services - Salaries
	842,207
	
200 Personnel Services - Employee Benefits
	551,201
	
500 Other Purchased Services
	5,100
	
600 Supplies
	32,300
	
800 Other Objects
	1,400
	
Total Support Services - Students	$1,432,208
	
2200 Support Services - Instructional Staff
		
100 Personnel Services - Salaries
	373,676
	
200 Personnel Services - Employee Benefits
	211,938
	
300 Purchased Professional and Technical Services
	50,000
	
500 Other Purchased Services
	2,000
	
600 Supplies
	42,050
	
800 Other Objects
	700
	
Total Support Services - Instructional Staff	$680,364
	
2300 Support Services - Administration

2019-2020 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:12 AM	Page - 2 of 3

Description
	Amount
	
100 Personnel Services - Salaries
	1,232,949
	
200 Personnel Services - Employee Benefits
	757,058
	
300 Purchased Professional and Technical Services
	210,000
	
500 Other Purchased Services
	90,575
	
600 Supplies
	21,530
	
800 Other Objects
	29,050
	
Total Support Services - Administration	$2,341,162
	
2400 Support Services - Pupil Health
		
100 Personnel Services - Salaries
	274,746
	
200 Personnel Services - Employee Benefits
	172,313
	
300 Purchased Professional and Technical Services
	109,840
	
500 Other Purchased Services
	600
	
600 Supplies
	15,000
	
Total Support Services - Pupil Health	$572,499
	
2500 Support Services - Business
		
100 Personnel Services - Salaries
	149,587
	
200 Personnel Services - Employee Benefits
	104,929
	
300 Purchased Professional and Technical Services
	26,250
	
400 Purchased Property Services
	4,000
	
500 Other Purchased Services
	13,250
	
600 Supplies
	4,000
	
700 Property
	3,000
	
800 Other Objects
	650
	
Total Support Services - Business	$305,666
	
2600 Operation and Maintenance of Plant Services
		
100 Personnel Services - Salaries
	1,396,449
	
200 Personnel Services - Employee Benefits
	1,033,914
	
300 Purchased Professional and Technical Services
	304,770
	
400 Purchased Property Services
	978,000
	
500 Other Purchased Services
	255,477
	
600 Supplies
	219,672
	
700 Property
	35,117
	
Total Operation and Maintenance of Plant Services	$4,223,399
	
2700 Student Transportation Services
		
100 Personnel Services - Salaries
	49,625
	
200 Personnel Services - Employee Benefits
	27,888
	
500 Other Purchased Services
	2,401,300
	
600 Supplies
	59,000
	
Total Student Transportation Services	$2,537,813
	
2800 Support Services - Central
		
100 Personnel Services - Salaries
	343,122
	
200 Personnel Services - Employee Benefits
	214,779
	
300 Purchased Professional and Technical Services
	70,000
	
500 Other Purchased Services
	5,000
	
600 Supplies
	135,000

2019-2020 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:12 AM	Page - 3 of 3

Description
	Amount
	
700 Property
	500,000
	
800 Other Objects
	700
	
Total Support Services - Central	$1,268,601
	
Total Support Services	$13,361,712
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
		
100 Personnel Services - Salaries
	508,982
	
200 Personnel Services - Employee Benefits
	220,344
	
300 Purchased Professional and Technical Services
	29,000
	
400 Purchased Property Services
	10,000
	
500 Other Purchased Services
	81,450
	
600 Supplies
	176,591
	
700 Property
	72,335
	
800 Other Objects
	36,500
	
Total Student Activities	$1,135,202
	
3300 Community Services
		
100 Personnel Services - Salaries
	17,500
	
200 Personnel Services - Employee Benefits
	7,498
	
600 Supplies
	750
	
Total Community Services	$25,748
	
Total Operation of Non-Instructional Services	$1,160,950
	
5000 Other Expenditures and Financing Uses
		
5100 Debt Service / Other Expenditures and Financing Uses
		
800 Other Objects
	497,455
	
900 Other Uses of Funds
	4,546,250
	
Total Debt Service / Other Expenditures and Financing Uses	$5,043,705
	
5200 Interfund Transfers - Out
		
900 Other Uses of Funds
	99,000
	
Total Interfund Transfers - Out	$99,000
	
Total Other Expenditures and Financing Uses	$5,142,705
TOTAL EXPENDITURES	$43,951,447

2019-2020 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:12 AM

Cash and Short-Term Investments

General Fund

Public Purpose (Expendable) Trust Fund

Other Comptroller-Approved Special Revenue Funds

Athletic / School-Sponsored Extra Curricular Activities Fund

Capital Reserve Fund - § 690, §1850

Capital Reserve Fund - § 1431

Other Capital Projects Fund

Debt Service Fund

Food Service / Cafeteria Operations Fund

Child Care Operations Fund

Other Enterprise Funds

Internal Service Fund

Private Purpose Trust Fund

Investment Trust Fund

Pension Trust Fund

Activity Fund

Other Agency Fund

Permanent Fund

Total Cash and Short-Term Investments

Long-Term Investments

General Fund

Public Purpose (Expendable) Trust Fund

Other Comptroller-Approved Special Revenue Funds

Athletic / School-Sponsored Extra Curricular Activities Fund

Capital Reserve Fund - § 690, §1850

Capital Reserve Fund - § 1431

Other Capital Projects Fund

Debt Service Fund

Food Service / Cafeteria Operations Fund

Child Care Operations Fund

Other Enterprise Funds

Internal Service Fund

Private Purpose Trust Fund

Investment Trust Fund

Pension Trust Fund

Activity Fund

Other Agency Fund

06/30/2019 Estimate

10,750,000

20,000

350,000

875,000

10,000

70,000

$12,075,000

06/30/2019 Estimate

Page - 1 of 2

06/30/2020 Projection

9,500,000

20,000

300,000

500,000

10,000

60,000

$10,390,000

06/30/2020 Projection

2019-2020 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:12 AM

Long-Term Investments

Permanent Fund

Total Long-Term Investments

TOTAL CASH AND INVESTMENTS

06/30/2019 Estimate

$12,075,000

Page - 2 of 2

06/30/2020 Projection

$10,390,000

2019-2020 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:13 AM	Page - 1 of 6

Long-Term Indebtedness

General Fund

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total General Fund

Public Purpose (Expendable) Trust Fund 0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Public Purpose (Expendable) Trust Fund

Other Comptroller-Approved Special Revenue Funds 0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - § 690, §1850
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable

06/30/2019 Estimate

16,611,250

475,000

1,950,000

$19,036,250

06/30/2020 Projection

12,065,000

500,000

2,100,000

$14,665,000

2019-2020 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:13 AM	Page - 2 of 6

Long-Term Indebtedness	06/30/2019 Estimate	06/30/2020 Projection

0530 Lease-Purchase Obligations

0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Capital Reserve Fund - § 690, §1850 Capital Reserve Fund - § 1431
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Capital Reserve Fund - § 1431 Other Capital Projects Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Other Capital Projects Fund Debt Service Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Debt Service Fund

Food Service / Cafeteria Operations Fund 0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations

2019-2020 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:13 AM	Page - 3 of 6

Long-Term Indebtedness	06/30/2019 Estimate	06/30/2020 Projection

0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Food Service / Cafeteria Operations Fund Child Care Operations Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Child Care Operations Fund Other Enterprise Funds
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Other Enterprise Funds Internal Service Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Internal Service Fund Private Purpose Trust Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Private Purpose Trust Fund

2019-2020 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:13 AM	Page - 4 of 6

Long-Term Indebtedness	06/30/2019 Estimate	06/30/2020 Projection

Investment Trust Fund

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Investment Trust Fund Pension Trust Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Pension Trust Fund Activity Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Activity Fund Other Agency Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Other Agency Fund Permanent Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable

2019-2020 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:13 AM	Page - 5 of 6

Long-Term Indebtedness

0530 Lease-Purchase Obligations

0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Permanent Fund

Total Long-Term Indebtedness

06/30/2019 Estimate

$19,036,250

06/30/2020 Projection

$14,665,000

2019-2020 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:13 AM	Page - 6 of 6

Short-Term Payables	06/30/2019 Estimate	06/30/2020 Projection

General Fund

Public Purpose (Expendable) Trust Fund

Other Comptroller-Approved Special Revenue Funds

Athletic / School-Sponsored Extra Curricular Activities Fund

Capital Reserve Fund - § 690, §1850

Capital Reserve Fund - § 1431

Other Capital Projects Fund

Debt Service Fund

Food Service / Cafeteria Operations Fund

Child Care Operations Fund

Other Enterprise Funds

Internal Service Fund

Private Purpose Trust Fund

Investment Trust Fund

Pension Trust Fund

Activity Fund

Other Agency Fund

Permanent Fund

Total Short-Term Payables

TOTAL INDEBTEDNESS
	$19,036,250
	$14,665,000

2019-2020 Final General Fund Budget	Fund Balance Summary (FBS)

LEA : 103025002	Keystone Oaks SD

Printed 6/21/2019 8:24:14 AM

Account Description

0810 Nonspendable Fund Balance

0820 Restricted Fund Balance

0830 Committed Fund Balance

0840 Assigned Fund Balance

0850 Unassigned Fund Balance

Total Ending Fund Balance - Committed, Assigned, and Unassigned

Page - 1 of 1

Amounts

118,518

2,057,705

$2,057,705

5900 Budgetary Reserve

Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve	$2,176,223