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2023-2024 Final General Fund Budget	Validations

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:40:54 PM	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 maintaining a consistent Unassigned Fund Balance as per our District policy.

8150
	Ending Fund Balance Entry and Budgetary Reserve: If 0830 Committed Fund Balance is not equal to 0, a justification must be entered below.
	The District is maintaining a Committed Fund Balance for future capital costs, future employer retirement costs, health insurance costs, and post-retirement benefits.

8160
	Ending Fund Balance Entry and Budgetary Reserve: If 0840 Assigned Fund Balance is not equal to 0, a justification must be entered below.
	The District is maintaining an Assigned Fund Balance for compensated absences payable.

			

2023-2024 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Budget Summary

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:04 PM	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

5,235,000

650,000

3,740,000

32,672,317

13,333,933

805,962

$9,625,000

$46,812,212

Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation	$56,437,212

2023-2024 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Detail

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:10 PM	Page - 1 of 1

	Amount
	
REVENUE FROM LOCAL SOURCES
		
6111 Current Real Estate Taxes
	26,878,537
	
6113 Public Utility Realty Taxes
	29,000
	
6140 Current Act 511 Taxes - Flat Rate Assessments
	62,750
	
6150 Current Act 511 Taxes - Proportional Assessments
	4,050,000
	
6400 Delinquencies on Taxes Levied / Assessed by the LEA
	900,000
	
6500 Earnings on Investments
	177,750
	
6700 Revenues from LEA Activities
	62,750
	
6800 Revenues from Intermediary Sources / Pass-Through Funds
	383,379
	
6910 Rentals
	47,500
	
6920 Contributions and Donations from Private Sources
	5,000
	
6940 Tuition from Patrons
	35,000
	
6990 Refunds and Other Miscellaneous Revenue
	40,651
	
REVENUE FROM LOCAL SOURCES	$32,672,317
	
REVENUE FROM STATE SOURCES
		
7111 Basic Education Funding-Formula
	5,652,279
	
7112 Basic Education Funding-Social Security
	772,112
	
7160 Tuition for Orphans Subsidy
	50,000
	
7271 Special Education funds for School-Aged Pupils
	1,672,625
	
7311 Pupil Transportation Subsidy
	431,424
	
7312 Nonpublic and Charter School Pupil Transportation Subsidy
	44,275
	
7330 Health Services (Medical, Dental, Nurse, Act 25)
	45,150
	
7340 State Property Tax Reduction Allocation
	1,069,038
	
7505 Ready to Learn Block Grant
	231,127
	
7820 State Share of Retirement Contributions
	3,365,903
	
REVENUE FROM STATE SOURCES	$13,333,933
	
REVENUE FROM FEDERAL SOURCES
		
8514 Title I - Improving the Academic Achievement of the Disadvantaged
	383,652
	
8515 Title II - Preparing, Training, and Recruiting High Quality Teachers and Principals
	57,681
	
8517 Title IV - 21st Century Schools
	30,517
	
8744 ARP ESSER - Elementary and Secondary School Emergency Relief Fund
	334,112
	
REVENUE FROM FEDERAL SOURCES	$805,962
TOTAL ESTIMATED REVENUES AND OTHER SOURCES	46,812,212

2023-2024 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 9/12/2023 6:41:16 PM                                                                                                                                                                                                                                                                            Page - 1 of 3

Act 1 Index (current): 4.1%

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

$26,878,537

$1,069,038

$27,947,575

$29,112,059

Allegheny	Total

2022-23 Data

a. Assessed Value

b. Real Estate Mills

I. 2023-24 Data

c. 2021 STEB Market Value

d. Assessed Value

e. Assessed Value of New Constr/ Renov

2022-23 Calculations

f. 2022-23 Tax Levy

(a * b)

2023-24 Calculations

$1,431,456,876

20.4856

$1,324,283,858

$1,421,098,676

$0

$29,324,253

$1,431,456,876

$1,324,283,858

$1,421,098,676

$0

$29,324,253

g. Percent of Total Market Value II.	h. Rebalanced 2022-23 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% $29,324,253

20.4856

100.00000%

$29,324,253

Calculation of Tax Rates and Levies Generated

j. Weighted Avg. Collection Percentage

k. Tax Levy Needed

(Approx. Tax Levy * g)

l. 2023-24 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)

95.84751%

$29,112,059

20.4856

$29,112,059

95.84751%

$29,112,059

$29,112,059

$28,043,021

$26,878,537

2023-2024 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 9/12/2023 6:41:16 PM                                                                                                                                                                                                                                                                            Page - 2 of 3

Act 1 Index (current): 4.1%

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

$26,878,537

$1,069,038

$27,947,575

$29,112,059

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)

21.3255

0.0000

$30,305,640

Yes

$0

$0

$30,305,640

$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

$9,865.00

5290

5290

$114,700

2023-2024 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 9/12/2023 6:41:16 PM                                                                                                                                                                                                                                                                            Page - 3 of 3

Act 1 Index (current): 4.1%

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

$26,878,537

$1,069,038

$27,947,575

$29,112,059

Allegheny	Total

	State Property Tax Reduction Allocation used for: Homestead Exclusions
	$1,069,038
	Lowering RE Tax Rate
	$0
	$1,069,038
	
	Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions
	$0
			$0
	
Amount of Tax Relief from State/Local Sources	$1,069,038

2023-2024 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 9/12/2023 6:41:23 PM                                                                                                                                                                                                                                              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
	1,421,098,676
	20.4856	29,112,059	95.84751%
	
Totals:	1,421,098,676
	29,112,059 -	1,069,038 =	28,043,021 X	95.84751%	=	26,878,537

		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
62,750
0
0
0
0
	
6120
	Current Per Capita Taxes, Section 679
			
Tax Levy
0
0
62,750
0
0
0
0
		
6140
	Current Act 511 Taxes   F l at Rate Assessments
					
6141
	Current Act 511 Per Capita Taxes
					
6142
	Current Act 511 Occupation Taxes  F l at Rate
					
6143
	Current Act 511 Local Services Taxes
					
6144
	Current Act 511 Trailer Taxes
					
6145
	Current Act 511 Business Privilege Taxes  F l at Rate
					
6146
	Current Act 511 Mechanical Device Taxes  F l at Rate
					
6149
	Current Act 511 Taxes, Other Flat Rate Assessments
					
Total Current Act 511 Taxes  F l at Rate Assessments	62,750	62,750
	
6150
	Current Act 511 Taxes   P r oportional Assessments
	Rate
0.500%
0.000
0.500%
0.000%
0.000
0.000%
0.000
0
	Add'l Rate (if appl.)
0.000%
0.000
0.000%
0.000%
0.000
0.000%
0.000
0
	Tax Levy
3,550,000
0
500,000
0
0
0
0
0
	Estimated Revenue
3,550,000
0
500,000
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  P e rcentage
					
6157
	Current Act 511 Mercantile Taxes
					
6159
	Current Act 511 Taxes, Other Proportional Assessments
					
Total Current Act 511 Taxes  P r oportional Assessments Total Act 511, Current Taxes
	4,050,000                                       4,050,000 4,112,750
Act 511 Tax Limit	-->	1,324,283,858 X	12	15,891,406
Market Value	Mills	(511 Limit)

2023-2024 Final General Fund Budget	Comparison of Tax Rate Changes to Index

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:29 PM	Page - 1 of 1

Tax Functio n

6111

Description
	Tax Rate C

2022-23 (Rebalanced)
	harged in:
	
Percent Change in Rate
	
Less than or equal to Index

Index
	Additional Charge

2022-23 (Rebalanced)
	Tax Rate d in:
	
Percent Change in Rate
	
Less than or equal to Index
	
			2023-24
					2023-24
			
	Current Real Estate Taxes
Allegheny
			
0.00%	Yes

0.00%	Yes

0.00%	Yes

0.00%	Yes
	
4.1%

4.1%

4.1%

4.1%
			
		20.4856
	20.4856
					
Current Act 511 Taxes   F l at Rate Assessments

6143     Current Act 511 Local Services Taxes

Current Act 511 Taxes   P r oportional Assessments
							
	$5.00
	$5.00

6151

6153
	Current Act 511 Earned Income Taxes

Current Act 511 Real Estate Transfer Taxes
	0.500%
	0.500%
					
		0.500%
	0.500%

2023-2024 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Budget Summary

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:34 PM	Page - 1 of 1

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
	20,359,415
	
1200 Special Programs - Elementary / Secondary
	6,334,034
	
1300 Vocational Education
	550,094
	
1400 Other Instructional Programs - Elementary / Secondary
	1,299,204
	
Total Instruction	$28,542,747
	
2000 Support Services
		
2100 Support Services - Students
	2,016,261
	
2200 Support Services - Instructional Staff
	774,282
	
2300 Support Services - Administration
	2,697,179
	
2400 Support Services - Pupil Health
	448,143
	
2500 Support Services - Business
	555,451
	
2600 Operation and Maintenance of Plant Services
	5,176,454
	
2700 Student Transportation Services
	2,378,060
	
2800 Support Services - Central
	1,894,157
	
Total Support Services	$15,939,987
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
	1,210,357
	
3300 Community Services
	17,769
	
Total Operation of Non-Instructional Services	$1,228,126
	
5000 Other Expenditures and Financing Uses
		
5200 Interfund Transfers - Out
	1,101,352
	
Total Other Expenditures and Financing Uses	$1,101,352
Total Estimated Expenditures and Other Financing Uses	$46,812,212

2023-2024 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:39 PM	Page - 1 of 3

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	11,532,250
	
200 Personnel Services - Employee Benefits
	7,497,275
	
300 Purchased Professional and Technical Services
	400,806
	
400 Purchased Property Services
	138,800
	
500 Other Purchased Services
	2,750
	
600 Supplies
	758,434
	
700 Property
	29,100
	
Total Regular Programs - Elementary / Secondary	$20,359,415
	
1200 Special Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	2,742,032
	
200 Personnel Services - Employee Benefits
	1,751,002
	
300 Purchased Professional and Technical Services
	810,000
	
500 Other Purchased Services
	997,500
	
600 Supplies
	33,500
	
Total Special Programs - Elementary / Secondary	$6,334,034
	
1300 Vocational Education
		
500 Other Purchased Services
	550,094
	
Total Vocational Education	$550,094
	
1400 Other Instructional Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	70,000
	
200 Personnel Services - Employee Benefits
	29,204
	
500 Other Purchased Services
	1,200,000
	
Total Other Instructional Programs - Elementary / Secondary	$1,299,204
	
Total Instruction	$28,542,747
	
2000 Support Services
		
2100 Support Services - Students
		
100 Personnel Services - Salaries
	1,202,603
	
200 Personnel Services - Employee Benefits
	769,533
	
500 Other Purchased Services
	5,275
	
600 Supplies
	36,500
	
800 Other Objects
	2,350
	
Total Support Services - Students	$2,016,261
	
2200 Support Services - Instructional Staff
		
100 Personnel Services - Salaries
	417,188
	
200 Personnel Services - Employee Benefits
	264,994
	
300 Purchased Professional and Technical Services
	45,000
	
500 Other Purchased Services
	400
	
600 Supplies
	46,000
	
800 Other Objects
	700
	
Total Support Services - Instructional Staff	$774,282
	
2300 Support Services - Administration

2023-2024 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:39 PM	Page - 2 of 3

Description
	Amount
	
100 Personnel Services - Salaries
	1,492,938
	
200 Personnel Services - Employee Benefits
	817,291
	
300 Purchased Professional and Technical Services
	230,000
	
500 Other Purchased Services
	90,800
	
600 Supplies
	27,550
	
800 Other Objects
	38,600
	
Total Support Services - Administration	$2,697,179
	
2400 Support Services - Pupil Health
		
100 Personnel Services - Salaries
	256,169
	
200 Personnel Services - Employee Benefits
	156,474
	
300 Purchased Professional and Technical Services
	10,000
	
500 Other Purchased Services
	500
	
600 Supplies
	25,000
	
Total Support Services - Pupil Health	$448,143
	
2500 Support Services - Business
		
100 Personnel Services - Salaries
	295,504
	
200 Personnel Services - Employee Benefits
	200,147
	
300 Purchased Professional and Technical Services
	30,900
	
400 Purchased Property Services
	4,000
	
500 Other Purchased Services
	16,000
	
600 Supplies
	4,000
	
700 Property
	3,000
	
800 Other Objects
	1,900
	
Total Support Services - Business	$555,451
	
2600 Operation and Maintenance of Plant Services
		
100 Personnel Services - Salaries
	1,589,644
	
200 Personnel Services - Employee Benefits
	1,417,756
	
300 Purchased Professional and Technical Services
	307,500
	
400 Purchased Property Services
	1,326,000
	
500 Other Purchased Services
	236,854
	
600 Supplies
	298,000
	
800 Other Objects
	700
	
Total Operation and Maintenance of Plant Services	$5,176,454
	
2700 Student Transportation Services
		
100 Personnel Services - Salaries
	47,547
	
200 Personnel Services - Employee Benefits
	28,913
	
500 Other Purchased Services
	2,226,600
	
600 Supplies
	75,000
	
Total Student Transportation Services	$2,378,060
	
2800 Support Services - Central
		
100 Personnel Services - Salaries
	429,671
	
200 Personnel Services - Employee Benefits
	266,086
	
300 Purchased Professional and Technical Services
	60,000
	
500 Other Purchased Services
	5,000
	
600 Supplies
	240,000

2023-2024 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:39 PM	Page - 3 of 3

Description
	Amount
	
700 Property
	892,000
	
800 Other Objects
	1,400
	
Total Support Services - Central	$1,894,157
	
Total Support Services	$15,939,987
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
		
100 Personnel Services - Salaries
	519,061
	
200 Personnel Services - Employee Benefits
	213,046
	
300 Purchased Professional and Technical Services
	35,000
	
400 Purchased Property Services
	25,000
	
500 Other Purchased Services
	114,500
	
600 Supplies
	171,250
	
700 Property
	91,050
	
800 Other Objects
	41,450
	
Total Student Activities	$1,210,357
	
3300 Community Services
		
100 Personnel Services - Salaries
	12,500
	
200 Personnel Services - Employee Benefits
	5,269
	
Total Community Services	$17,769
	
Total Operation of Non-Instructional Services	$1,228,126
	
5000 Other Expenditures and Financing Uses
		
5200 Interfund Transfers - Out
		
900 Other Uses of Funds
	1,101,352
	
Total Interfund Transfers - Out	$1,101,352
	
Total Other Expenditures and Financing Uses	$1,101,352
TOTAL EXPENDITURES	$46,812,212

2023-2024 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:44 PM

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

	

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

	

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

06/30/2023 Estimate

15,000,000

500,000

$15,500,000

06/30/2023 Estimate

Page - 1 of 2

06/30/2024 Projection

14,000,000

500,000

$14,500,000

06/30/2024 Projection

2023-2024 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:44 PM

Long-Term Investments

Permanent Fund

Total Long-Term Investments

TOTAL CASH AND INVESTMENTS

06/30/2023 Estimate

$15,500,000

Page - 2 of 2

06/30/2024 Projection

$14,500,000

2023-2024 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:48 PM	Page - 1 of 6

Long-Term Indebtedness

General Fund

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease and Other Right To Use 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 and Other Right To Use Obligations

06/30/2023 Estimate

625,000

1,998,475

$2,623,475

06/30/2024 Projection

650,000

1,975,000

$2,625,000

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 and Other Right To Use 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 and Other Right To Use 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

2023-2024 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:48 PM	Page - 2 of 6

Long-Term Indebtedness	06/30/2023 Estimate	06/30/2024 Projection

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease and Other Right To Use Obligations

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

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease and Other Right To Use Obligations

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

Other Capital Projects Fund 0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease and Other Right To Use 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 and Other Right To Use Obligations

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

2023-2024 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:48 PM	Page - 3 of 6

Long-Term Indebtedness	06/30/2023 Estimate	06/30/2024 Projection

Food Service / Cafeteria Operations Fund

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease and Other Right To Use Obligations

0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
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 and Other Right To Use 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 and Other Right To Use 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 and Other Right To Use Obligations

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

2023-2024 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:48 PM	Page - 4 of 6

Long-Term Indebtedness	06/30/2023 Estimate	06/30/2024 Projection

Private Purpose Trust Fund

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease and Other Right To Use Obligations

0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Noncurrent Liabilities
Total Private Purpose Trust Fund Investment Trust Fund
0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease and Other Right To Use 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 and Other Right To Use 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 and Other Right To Use Obligations

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

2023-2024 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:48 PM	Page - 5 of 6

Long-Term Indebtedness	06/30/2023 Estimate	06/30/2024 Projection

Other Agency Fund

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable 0530 Lease and Other Right To Use 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 0530 Lease and Other Right To Use 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	$2,623,475	$2,625,000

2023-2024 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:48 PM	Page - 6 of 6

Short-Term Payables	06/30/2023 Estimate	06/30/2024 Projection

General Fund

Public Purpose (Expendable) Trust Fund

Other Comptroller-Approved Special Revenue Funds

Athletic / School-Sponsored Extra Curricular Activities Fund

	

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
	$2,623,475
	$2,625,000

2023-2024 Final General Fund Budget	Fund Balance Summary (FBS)

LEA : 103025002	Keystone Oaks SD

Printed 9/12/2023 6:41:53 PM

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

5,235,000

650,000

3,740,000

$9,625,000

5900 Budgetary Reserve

Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve	$9,625,000