LEA Name:	Keystone Oaks SD	Class: 3	AUN Number:  103025002	County:	Allegheny

PDE-2028 - FINAL GENERAL FUND BUDGET
Fiscal Year 07/01/2015 - 06/30/2016

-  -  - --  -		--	·- -
General Fund Budget Approval

Date of Adoption of the General Fund Budget:	6/18/2015

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_ _	 	

-	-	-    -

President of the Board - Original Signature Required

Date

-  -  -  -  -  -  --  -  --	 		--
Date

_Eric  f. Bra_nde nbu_r:g_
Contact Person

(412 ) 5 71 -6025

-- - - - - -

-  -  -  -   --   - -  -	-· - - - - -
Telephone

6025
Extension

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brandenburg@kosd.org	 		 	   	
·---
E-mail Address

Return to:	Pennsylvania Department of Education Bureau of Budget and Fiscal Management Division of Sub sidy Data and Administration 333 Market Street
Harrisburg , PA 17126-0333

6/15/2015 9:13:11 AM

2015-2016 Final General Fund Budget (PDE-2028) AUN:	103025002	Keystone Oaks SD
Printed 6/18/2015 9:04:06 AM v2.1

ITEM

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

ESTIMATED REVENUES AND OTHER FINANCING SOURCES: BUDGET SUMMARY
Page A 1

AMOUNTS

2,601,128

2	Estimated Beginning Fund Balance - Assigned
3	Estimated Beginning Fund Balance - Unassigned 4
5
6
Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year

0
4,449,643
0
0
0

7,050,771

Estimated Revenues And Other Financing Sources

6000	Revenue from Local Sources	27,655,388		
7000	Revenue from State Sources	10,900,050		
8000	Revenue from Federal Sources	422,147		
9000	other Financing Sources	0		
	Total Estimated Revenues And Other Financing Sources		38,977,585	
	Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation		46,028,356	

REVENUE FROM LOCAL SOURCES

6111	Current Real Estate Taxes	
6112	Interim Real Estate Taxes	
6113	Public Utility Realty Tax	
6114	Payments in Lieu of Current Taxes - State I Local Reimbursement	
6115	Payments in Lieu of Current Taxes - Federal Reimbursement	
6120	Per Capita Taxes, Section 679	
6130	Taxpayer Relief Taxes - Proportional Assessments	
6140	Current Act 511 Taxes - Flat Rate Assessments	
6150	Current Act 511 Taxes - Proportional Assessments	
6160	Non-Real Estate Taxes - First Class Districts Only	
6400	Delinquencies on Taxes Levied/ Assessed by LEA	
6500	Earnings on Investments	
6700	Revenues from District Activities	
6800	Revenue from Intermediary Sources/ Pass-Through Funds	
6910	Rentals	
6920	Contributions/Donations/Grants From Private Sources	
6940	Tuition from Patrons	
6960	Services Provided Other Local Governmental Units/ LEAs	
6970	Services Provided Other Funds	
6980	Revenue From Community Service Activities	
6990	Refunds and Other Miscellaneous Revenue	
REVENUE FROM LOCAL SOURCES

23,394,892
0
30,000
0
0
0
0
71,000
2,965,000
0
655,000
15,000
40,000
230,000
8,000
0
200,000
0
0
0
46,496

27,655,388

REVENUE FROM STATE SOURCES

7110	Basic Education Funding (Gross)	
7160	Tuition for Orphans and Children Placed in Private Homes	
7170	School Improvement Grants	
7180	Staff and Program Development	
7220	Vocational Education	
7240	Driver Education - Student	
7250	Migratory Children	
7260	Workforce Investment Act	
7271	Special Education Funding for School Aged Pupils	
7272	Early Intervention	
7280	Adult Literacy	
7292	Pre-K Counts	
7299	Other Program Subsidies Not Listed in 7200 Series	
7310	Transportation (Regular and Additional)	
7320	Rental and Sinking Fund Payments I Building Reimbursement Subsidy	
7330	Health Services (Medical, Dental, Nurse, Act 25)	
7340	State Property Tax Reduction Allocation	
7350	Sewage Treatment Operations I Environmental Subsidies	
7360	Safe Schools	
7400	Vocational Training of the Unemployed	
7501	PA Accountability Grants	
7505	Ready to Learn Block Grant	
7509	Supplemental Equipment Grants	
7598	Revenue for the Support of Public Schools	
7599	Other State Revenue Not Listed in the 7500 Series	
7810	State Share of Social Security and Medicare Taxes	
7820	State Share of Retirement Contributions	
7900	Revenue for Technology	
REVENUE FROM STATE SOURCES

4,853,635
0
0
0
0
0
0
0
1,409,645
0
0
0
0
505,000
512,000
45,000
848,434
0
0
0
183,750
0
0
0
0
583,273
1,959,313
0

10,900,050

REVENUE FROM FEDERAL SOURCES

8110	Payments for Federally Impacted Areas - P.L. 81-874	
8190	Other Unrestricted Grants-in-Aid Direct from Federal Government	
8200	Unrestricted Grants-in-Aid from Federal Gov't Through Commonwealth	
8310	Payments for Federally Impacted Areas - P.L. 81-815	
8320	Energy Conservation Grants - TA and ECM	
8390	Other Restricted Grants-in-Aid Directly from Federal Government	
8511	Grants for IDEA and NCLB Programs not Specified in 8510 series	
8512	IDEA, Part B	
8513	IDEA, Section 619	
8514	NCLB, Title I - Improving the Acad. Achvmnt. of the Disadvantaged	
8515	NCLB, Title II - Prep., Train. & Recruit High Qual. Teachers & Principals	
8516	NCLB, Title Ill - Language Instr. for LEP and lmmgrant Students	
8517	NCLB, Title IV - 21st Century Schools	
8518	NCLB, Title V - Promoting Informed Parental Choice And Innovative Programs	
8519	NCLB, Title VI - Flexibility and Accountability	
8521	Vocational Education - Operating Expenditures	
8540	Nutrition Education and Training	
8560	Federal Block Grants	
8580	Child Care and Development Block Grants	
8610	Homeless Assistance Act	
8620	Adult Basic Education	
8640	Headstart	
8660	Workforce Investment Act	
8690	other Restricted Federal Grants-in-Aid Through the Commonwealth	
8731	ARRA - Build America Bonds	
8732	ARRA-Qualified School Construction Bonds (QSCB)	
8733	ARRA-Qualified Zone Academy Bonds (QZAB)	
8810	School-Based Access Medicaid Reimbursement Program (SBAP) (ACCESS)	
8820	Medical Assistance Reimbursement For Administrative Claiming (Quarterly)	
8830	Medical Assistance Reimbursements (ACCESS) - Early Intervention	
REVENUE FROM FEDERAL SOURCES

0
0
0
0
0
0
0
0
0
286,344
0
0
0
0
105,803
0
0
0
0
0
0
0
0
0
0
0
0
30,000
0
0

422,147

Printed 6115/2015 9:13:14 AM v2.1
FUNCTION	DESCRIPTION	 	Amounts	
OTHER FINANCING SOURCES

9100	Sale of Bonds	
9200	Proceeds From Extended Term Financing	
9320	Special Revenue Fund Transfers	
9330	Capital Projects Fund Transfers	
9340	Debt Service Fund Transfers	
9350	Enterprise Fund Transfers	
9360	Internal Service Fund Transfers	
9370	Trust and Agency Fund Transfers	
9380	Activity Fund Transfers	
9390	Permanent Fund Transfers	
9400	Sale or Compensation for Loss of Fixed Assets	
9500	Capital Contributions	
9710	Transfers from Component Units	
9720	Transfers from Primary Governments	
9800	lntrafund Transfers In	
9900	Other Financing Sources Not Listed in the 9000 Series	

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
OTHER FINANCING SOURCES	0
TOTAL ESTIMATED REVENUES AND OTHER SOURCES	38,977,585

Printed 6/15/2015 9:13:16 AM v2.1

Act 1 Index (current): 1.9% Calculation Method:		Page C-1

Rate	

Approx. Tax Revenue from RE Taxes:		$23,394,892	
Amount of Tax Relief for Homestead Exclusions	+	$848,434	
Total Approx. Tax Revenue:		$24,243,326	
Approx. Tax Levy for Tax Rate Calculation:		$25,218,113	
		Allegheny	Total	
2014-15 Data
a. Assessed Value		
$1,337,547,484	$1,337,547,484	
b. Real Estate Mills		18.6300	
I. 2015-16 Data
c. 2013 STEB Market Value		
$1,012,375,274	$1,012,375,274	
d. Assessed Value		$1,353,629,279	$1,353,629,279	
e. Assessed Value of New Constr/ Renov		$0	$0	
2014-15 Calculations
f. 2014-15 Tax Levy		
$24,918,510	$24,918,510	

II.

(a• b)
2015-16 Calculations
g.	Percent of Total Market Value
h.	Rebalanced 2014-15 Tax Levy
(/Total• g)
i.	Base Mills Subject to Index
(h / a * 1 000) if no reassessment
(h / (d-e)' 1000) if reassessment

100.00000%
$24,918,510

18.6300

100.00000%
$24,918,510

Ill.

Calculation of Tax Rates and Levies Generated
j.	Weighted Avg. Collection Percentage
k.	Tax Levy Needed
(Approx. Tax Levy • g)
I.	2015-16 Real Estate Tax Rate
(k/d'1000)

96.00000%
$25,218,113

18.6300

96.00000%
$25,218,113

m.	Tax Levy Generated by Mills
(I/ 1000 • d)

$25,218,113	$25,218,113

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)

$24,369,679

$23,394,892

Printed 6/15/2015 9:13:16 AM v2.1

Act 1 Index (current): 1.9% Calculation Method:		Page C-2

Rate	

Approx. Tax Revenue from RE Taxes:		$23,394,892	
Amount of Tax Relief for Homestead Exclusions	+	$848,434	
Total Approx. Tax Revenue:		$24,243,326	
Approx. Tax Levy for Tax Rate Calculation:		$25,218,113	
		Allegheny	Total	
Index Maximums
p. Maximum Mills Based On Index		
18.9839	

(i • (1 + Index))
q.	Mills In Excess of Index	0.0000
if (I> p), (I - p)
r.	Maximum Tax Levy Based On Index	$25,697,163
IV.	(p / 1000) • d)
s.	Millage Rate within Index?	Yes
(If I > p Then No)
t.	Tax Levy In Excess of Index	$0 if (m > r), (m - r)
u.	Tax Revenue ln Excess of Index	$0
(t * Est. Pct. Collection)

0.0000

$25,697,163

$0

$0

Information Related to Property Tax Relief Assessed Value Exclusion per Homestead Number of Homestead/Farmstead Properties
V.	Median Assessed Value of Homestead Properties

$8,178
5,569	5,569
$113,600

Printed 6/15/2015 9:13:16 AM v2.1

Act 1 Index (current): 1.9% Calculation Method:		Page

Rate	

Approx. Tax Revenue from RE Taxes:		$23,394,892	
Amount of Tax Relief for Homestead Exclusions	+	$848,434	
Total Approx. Tax Revenue:		$24,243,326	
Approx. Tax Levy for Tax Rate Calculation:		$25,218,113	
		Allegheny	Total	

C-3

State Property Tax Reduction Allocation used for: Homestead Exclusions
Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions
Amount of Tax Relief from State/Local Sources

$848,434
$0

Lowering RE Tax Rate	$0	$848,434
$0

$848,434

AUN:	103025002	Keystone Oaks SD
Printed 6/15/2015 9:13:17 AM v2.1

REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511)
Page D-1

CODE
6111 Current Real Estate Taxes

Amount of Tax Relief for

Tax Levy Minus Homestead

Net Tax Revenue

County Name

Taxable Assessed Value

Real Estate Mills  Tax Levy Generated by Mills	Homestead Exclusions

Exclusions

Allegheny	1,353,629,279		18.6300			25,218,113		
0					0		
0					0		
0					0		
Totals:	1,353,629,279					25,218,113			848,434	

6120 Per Capita Taxes Section 679							Rate
0.00		

=	24,369,679

Percent Collected	Generated By Mills
96.00000%
0.00000%
0.00000%
0.00000%
96.00000%    =	23,394,892

Estimated Revenue
0

 	

$0.00	$0.00	0	0	
$0.00	$0.00	0	0	
$5.00	$0.00	71,000	71,000	
$0.00	$0.00	0	0	
$0.00	$0.00	0	0	
$0.00	$0.00	0	0	
$0.00	$0.00	0	0	
		71 000	71,000	

6140       Current Act  511 Taxes - Flat Rate Assessments		Rate	Add't Rate (if a1212I.)		Tax Levy	Estimated Revenue
6141	Per Capita Taxes, Act 511	
6142	Occupation Taxes - Flat Rate	
6143	Local Services/ Occupational Privilege Taxes	
6144	Trailer Taxes	
6145	Business Privilege Taxes - Flat Rate	
6146	Mechanical Device Taxes - Flat Rate	
6149	Other Flat Rate Assessments
Total Current Act 511 Taxes- Flat Rate Assessments	

Rate	Add'I Rate (if aggl.)	Tax Levy	Estimated Revenue	
0.50%	0.00%	2,680,000	2,660,000	
0	0	0	0	
0.50%	0.00%	285,000	285,000	
0.00%	0.00%	0	0	
0	0	0	0	
0.00%	0.00%	0	0	
0	0	0	0	
0	0	0	0	
		2 965,000	2,965 000	
			3,036,000	

6150 Current Act 511 Taxes - ProQortional Assessments	
6151	Earned Income Taxes, Act 511	
6152	Occupation Taxes - Proportional Rate	
6153	Real Estate Transfer Taxes	
6154	Amusement Taxes	
6155	Business Privilege Taxes - Proportional Rate	
6156	Mechanical Device Taxes - Percentage	
6157	Mercantile Taxes	
6159	Other Proportional Assessments
Total Current Act 511 Taxes - Proportional Assessments	
	Total Act 511, Current Taxes	

Act 511 Tax Limit	--> 	1,012,375,274	X	 	12	12,148,503 	
	Market Value		Mills	(511 Limit)	

2015-2016 Final General Fund Budget (PDE-2028)
AUN:	1030250D2	Keystone Oaks SD

Tax
Function	

Description	
Tax Rate Charged in:
2014-2015	2015-2016
(Rebalanced)	
Percent Change in Rate	
Less than or equal to Index	

Index	Additional Tax Rate
Charged in:	Percent	Less than
2014-2015	2015-2016	Change in	or  equal to
Rate	Index
(Rebalanced)	
6111	Current Real Estate Taxes							
Allegheny County

6120	Per Capita Taxes, Section 679
Act 1 EIT/PIT
6131	Earned Income Taxes, Act 1
6132	Personal Income Taxes, Act 1
Act 511 Flat Rate Taxes
6141	Per Capita Taxes, Act 511
6142	Occupation Taxes - Flat Rate
6143	Local Services/ Occupational Privilege Tax
6144	Trailer Taxes
6145	Business Privilege Taxes - Flat Rate
6146	Mechanical Device Taxes - Flat Rate
6149	Other Flat Rate Assessments
Act 511 ProQortional Rate Taxes	18.6300	18.6300	0.00%	Yes	1.9%		

$5.00	

$5.00	

0.00%	

Yes	

1.9%		
6151	Earned Income Taxes, Act 511	0.500%	0.500%	0.00%	Yes	1.9%		
6152	Occupation Taxes - Proportional Rate							
6153	Real Estate Transfer Taxes	0.500%	0.500%	0.00%	Yes	1.9%		
6154	Amusement Taxes							
6155	Business Privilege Taxes - Proportional Rate							
6156	Mechanical Device Taxes - Percentage							
6157	Mercantile Taxes							
6159	Other Proportional Assessments							

Printed 6/15/2015 9:13:21 AM v2.1

Comparison  of Tax Rate Changes to Index (CTRI)
2014-2015 vs. 2015-2016
Page E-1

(10/2010)

CERTIFICATION OF ESTIMATED ENDING FUND BALANCE FROM 2015-2016 GENERAL FUND BUDGET
24 PS 6-688

SCHOOL DISTRICT NAME
Keystone Oaks SD	COUNTY NAME
Allegheny	AUN
103025002	

No school district shall approve an increase in real property taxes unless it has adopted a budget that includes an estimated, ending unreserved undesignated fund balance (unassigned)
less than or equal to the specified percentage of its total budgeted expenditures:

Total Budgeted Expenditures	Fund Balance % Limit (less than or equal to)	
Less Than or Equal to $11,999,999	12.0%	
Between $12,000,000 and $12,999,999	11.5%	
Between $13,000,000 and $13,999,999	11.0%	
Between $14,000,000 and $14,999,999	10.5%	
Between $15,000,000 and $15,999,999	10.0%	
Between $16,000,000 and $16,999,999	9.5%	
Between $17,000,000 and $17,999,999	9.0%	
Between $18,000,000 and $18,999,999	8.5%	
Greater Than or Equal to $19,000,000	8.0%	
Did you raise property taxes in SY 2015-2016 (compared to 2014-2015 )?	Yes	D
No

If yes, see information below, taken from the 2015-2016 General Fund Budget.

Total Budgeted Expenditures	$38,977,585.00	
Ending Unassigned Fund Balance	$3,074,643.00	
Ending Unassigned Fund Balance as a percentage (%) of Total Budgeted Expenditures	7.9%	

The Estimated Ending Unassigned Fund Balance is within the allowable limits.

Yes No

I hereby certify that the above information is accurate and complete.

DATE

DUE DATE  AUGUST 15, 2015	RETURN TO: PENNSYLVANIA DEPARTMENT OF EDUCATION
BUREAU OF BUDGET AND FISCAL MANAGEMENT DIVISION OF SUBSIDY DATA AND ADMINISTRATION 333 MARKET STREET
HARRISBURG, PA 17126-0333

6/18/2015 9:04:37 AM

2015-2016 Final General Fund Budget (PDE-2028) AUN:	103025002	Keystone Oaks SD
Printed 6/15/2015 9:13:25 AM v2.1

ESTIMATED  EXPENDITURES  AND OTHER FINANCING USES: BUDGET SUMMARY
Page F-1

	ITEM			AMOUNTS	
1000	Instruction				
	1100	Regular Programs - Elementary/Secondary	15,672,271		
	1200	Special Programs - Elementary/Secondary	4,426,561		
	1300	Vocational Education	445,652		
	1400	Other Instructional Programs - Elementary/Secondary	492,149		
	1500	Nonpublic School Programs	0		
	1600	Adult Education Programs	0		
	1700	Higher Education Programs	0		
	1800	Pre-Kindergarten	0		
Total 1000 Instruction	21,036,633
2000	Support Services	
21OD	Support Services - Pupil Personnel	1,183,038	
2200	Support Services - Instructional Staff	396,976	
2300	Support Services - Administration	2,191,996	
2400	Support Services - Pupil Health	560,045	
2500	Support Services - Business	734,881	
2600	Operation & Maintenance of Plant Services	4,217,914	
2700	Student Transportation Services	2,201,039	
2800	Support Services - Central	581,168	
2900	Other Support Services	40,000	
Total 2000 Support Services	12,107,057
3000	Operation of Non-instructional Services	
3100	Food Services	0	
3200	Student Activities	1,051,153	
3300	Community Services	30,413	
3400	Scholarships and Awards	0	

Total 3000 Operation of NonMinstructional Services
4000	Facilities Acquisition, Construction and Improvement Services
4000	Facilities Acquisition, Construction and Improvement Services Total 4000 Facilities Acquisition, Construction and Improvement Total Estimated Expenditures
5000	other Expenditures and Financing Uses

1,081,566

0
-0

34,225,256

5100	Debt Service	4,722,329	
5200	lnteriund Transfers - Out	30,000	
5300	Transfers Involving Component Units	0	
5500	Special and Extraordinary Items	0	
5900	Budgetary Reserve	-0	
Total Other Financing Uses	4,752,329	
Total Estimated Expenditures and Other Financing Uses	38,977,585		
Appropriation of Prior Year Fund Balance	0		
Total Appropriations		38,977,585	
Ending Committed, Assigned and Unassigned Fund Balance		7,040,275	

Function-Object	Description	Amounts
1000 INSTRUCTION
1100 Regular Programs - Elementary/Secondary
100	Personnel Services-Salaries	8,451,198	
200	Personnel Services-Employee Benefits	5,280,258	
300	Purchased Professional & Technical Services	36,000	

400	Purchased Property Services
500	Other Purchased Services

102,376
852,900

600	Supplies	581,539	
700	Property	368,000	
800	Other Objects	0	
Total Regular Programs - Elementary/Secondary	15,672,271
Special Programs - Elementary/Secondary	
100	Personnel Services-Salaries	2,026,412	
200	Personnel Services-Employee Benefits	1,174,109	
300	Purchased Professional & Technical Services	386,500	
400	Purchased Property Services	0	
500	other Purchased Services	789,840	
600	Supplies	47,700	
700	Property	2,000	
800	Other Objects	0	
Total Special Programs - Elementary/Secondary	4,426,561
Vocational Education	
100	Personnel Services-Salaries	0	
200	Personnel Services-Employee Benefits	0	
300	Purchased Professional & Technical Services	0	
400	Purchased Property Services	0	
500	Other Purchased Services	445,652	
600	Supplies	0	
700
800	Property Other Objects	0
0	
Total Vocational Education	445,652
Other Instructional Programs - Elementary/Secondary	
100	Personnel Services-Salaries	211,722	
200	Personnel Services-Employee Benefits	106,927	
300	Purchased Professional & Technical Services	146,500	
400	Purchased Property Services	0	
500	Other Purchased Services	24,000	
600	Supplies	3,000	
700	Property	0	
800	other Objects	0	
Total Other Instructional Programs - Elementary/Secondary	492,149	

1200

1300

1400

Function-Object	Description 1500 Nonpublic School Programs
1OD	Personnel Services-Salaries
200	Personnel Services-Employee Benefits
300	Purchased Professional & Technical Services
400	Purchased Property Services
500	Other Purchased Services
600	Supplies
700	Property
800	Other Objects
Total Nonpublic School Programs
1600 Adult Education Programs

 	    Amounts

0
0
0
0
a
0
0
 	a 
0

100	Personnel Services-Salaries	0	
200	Personnel Services-Employee Benefits	0	
300	Purchased Professional & Technical Services	0	
400	Purchased Property Services	a	
500	Other Purchased Services	0	
600	Supplies	0	
700	Property	0	
800	other Objects	 	0 	
Total Adult Education Programs	0
1700 Higher Education Programs

500	Other Purchased Services	0	
600	Supplies	 	0 	
Total Higher Education Programs	0
Pre-Kindergarten	
100	Personnel Services-Salaries	a	
200	Personnel Services-Employee Benefits	0	
300	Purchased Professional & Technical Services	a	
400	Purchased Property Services	0	
500	Other Purchased Services	0	
600	Supplies	a	
700	Property	0	
800	Other Objects	 	0 	

1800

Total Pre-Kindergarten Total Instruction

a
21,036,633

Function-Object	Description	Amounts
2000 SUPPORT SERVICES
2100 Support Services - Pupil Personnel
100	Personnel Services-Salaries	680,495	
200	Personnel Services-Employee Benefits	412,493	
300	Purchased Professional & Technical Services	45,000	
400	Purchased Property Services	0	
500	Other Purchased Services	42,850	
600	Supplies	2,200	

700	Property
800	Other Objects
Total Support Services - Pupil Personnel
2200 Support Services - Instructional Staff

0
 	0 
1,183,038

100	Personnel Services-Salaries	213,859	
200	Personnel Services-Employee Benefits	140,617	
300	Purchased Professional & Technical Services	20,000	
400	Purchased Property Services	0	
500	Other Purchased Services	0	
600	Supplies	22,500	

700	Property
800	Other Objects
Total Support Services - Instructional Staff
2300 Support Services - Administration

0
0

396,976

100	Personnel Services-Salaries	1,161,200	
200	Personnel Services-Employee Benefits	650,126	
300	Purchased Professional & Technical Services	240,500	
400	Purchased Property Services	6,300	
500	Other Purchased Services	94,075	
600	Supplies	22,000	
700	Property	300	
800	Other Objects	17,495	

100	Personnel Services-Salaries	227,368	
200	Personnel Services-Employee Benefits	114,627	
300	Purchased Professional & Technical Services	208,000	
400	Purchased Property Services	1,250	
500	Other Purchased Services	300	
600	Supplies	8,500	
700	Property	0	
800	Other Objects	 	0 	

Total Support Services -Administration 2400 Support Services - Pupil Health

2,191,996

Total Support Services - Pupil Health

560,045

100	Personnel Services-Salaries	302,709	
200	Personnel Services-Employee Benefits	186,541	
300	Purchased Professional & Technical Services	225,000	
400	Purchased Property Services	4,586	
500	Other Purchased Services	12,500	
600	Supplies	2,500	
700	Property	500	
800	Other Objects	545	
Total Support Services - Business	734,881
Operation & Maintenance of Plant Services	
100	Personnel Services-Salaries	1,368,486	
200	Personnel Services-Employee Benefits	1,005,378	
300	Purchased Professional & Technical Services	150,000	
400	Purchased Property Services	1,109,100	
500	Other Purchased Services	212,250	
600	Supplies	354,500	
700	Property	18,000	
800	other Objects	200	
Total Operation & Maintenance  of Plant Services	4,217,914
Student Transportation Services	
100	Personnel Services-Salaries	40,747	
200	Personnel Services-Employee Benefits	21,292	
300	Purchased Professional & Technical Services	0	
400	Purchased Property Services	0	
500	Other Purchased Services	2,059,000	
600	Supplies	80,000	
700	Property	0	
800	Other Objects	 	0 	
Total Student Transportation Services	2,201,039
Support Services - Central	
100	Personnel Services-Salaries	210,391	
200	Personnel Services-Employee Benefits	104,681	
300	Purchased Professional & Technical Services	50,000	
400	Purchased Property Services	200	
500	other Purchased Services	3,000	
600	Supplies	95,696	
700	Property	117,000	
800	Other Objects	 	200 	
Total Support Services - Central	581,168	

Function-Object	Description	 	Amounts	 2500 Support Services - Business

2600

2700

2800

Function-Object	Description	Amounts
2900 Other Support Services

100	Personnel Services-Salaries
200	Personnel Services-Employee Benefits
300	Purchased Professional & Technical Services
400	Purchased Property Services
500	Other Purchased Services 600	Supplies
700	Property
800	Other Objects
Total Other Support Services
Total Support Services
3000 OPERATION OF NON-INSTRUCTIONAL SERVICES
3100 Food Seivices
100	Personnel Services-Salaries
200	Personnel Services-Employee Benefits
300	Purchased Professional & Technical Services
400	Purchased Property Services
500	Other Purchased Services 600	Supplies
700	Property
800	Other Objects Total Food Services
3200 Student Activities
1OD	Personnel Services-Salaries
200	Personnel Services Employee Benefits
300	Purchased Professional & Technical Services
400	Purchased Property Services
500	Other Purchased Services
600	Supplies
700	Property
800	Other Objects
Total Student Activities

0
0
0
0
40,000
0
0
0

40,000

0
0
0
0
0
0
0
0

0

575,175
157,874
27,000
15,000
78,580
105,124
80,000
 	12,400 
1,051,153

12,107,057

Function-Object	Description

 		Amounts

900	Other Uses of Funds	30,000
Total lnterfund Transfers - Out	30,000

1,081,566

3300 Community Seivices	
100	Personnel Services-Salaries	25,000	
200	Personnel Services-Employee Benefits	3,413	
300	Purchased Professional  & Technical Services	0	
400	Purchased Property Services	0	
500	Other Purchased Services	0	
600	Supplies	1,800	
700	Property	200	
800	Other Objects	0	
Total Community Services	30,413
3400 Scholarships and Awards	
	100	Personnel Services-Salaries	0	
	200	Personnel Seivices-Employee Benefits	0	
	300	Purchased Professional & Technical Se1Vices	0	
	400	Purchased Property Services	0	
	500	Other Purchased Services	0	
	600	Supplies	0	
	700	Property	0	
	800	Other Objecls	0	
	Total Scholarships and Awards	0	
	Total Operation of Non-instructional Services		
4000	FACILITIES ACQUISITION, CONSTRUCTION AND IMPROVEMENT		
	4000 Facilities Acquisition, Construction and Improvement Services		
	100	Personnel Services-Salaries	0	
	200	Personnel Services-Employee Benefits	0	
	300	Purchased Professional & Technical Services	0	
	400	Purchased Property Services	0	
	500	Other Purchased Services	0	
	600	Supplies	0	
	700	Property	0	
	Total Facilities Acquisition, Construction and Improvement Services		
5000	OTHER EXPENDITURES AND FINANCING USES		
	5100 Debt Service		
	800	Other Objects	857,329	
	900	Other Uses of Funds	3,865,000	
Total Debt Service	4,722,329
5200 lnterfund Transfers - Out	

0

FunctionwObject	Description

Amounts

5300 Transfers Involving Component Units
900	Other Uses of Funds
Total Transfers Involving Component Units
5500 Special and Extraordinary Items
800	Other Objects
900	Other Uses of Funds
Total Special and Extraordinary Items
5900 Budgetary Reserve
800	Other Objects
Total Budgetary Reserve
Total Other Expenditures and Financing Uses

TOTAL EXPENDITURES

0

0

0
0

0

0

0
4,752,329

38,977,585

06/:30./2015 Estimate	06/30/2016 Proje tion
CASH AND SHORT-TERM INVESTMENTS

General Fund	6,500,000	6,500,000	
Special Revenue Fund
Athletic/School-Sponsored Extra Curricular Activities	
0	
0	
Other Comptroller-Approved Special Revenue Fund	31,000	29,000	
Capital Projects Fund			
Capital Reserve Fund - §690	0	0	
Capital Reserve Fund - §1431	6,350,000	1,200,000	
Capital Projects Fund - Other	0	0	
Debt Service Fund	0	0	
Enterprise Fund (Food Service, Child Care)	0	0	
Internal Service Fund	485,000	200,000	
Fiduciary Trust Fund (Investment, Pension)	0	0	
Agency Fund	103,000
--	93,000	
Total Cash and Short-Term Investments	13,469,000	8,022,000	

LONG-TERM INVESTMENTS

Total Long-Term Investments TOTAL CASH AND INVESTMENTS

-

General Fund	0	0	
Special Revenue Fund
Athletic/School-Sponsored Extra Curricular Activities	
0	
0	
Other Comptroller-Approved Special Revenue Fund	0	0	
Capital Projects Fund			
Capital Reserve Fund - §690	0	0	
Capital Reserve Fund - §1431	0	0	
Capital Projects Fund - Other	0	0	
Debt Service Fund	0	0	
Enterprise Fund (Food Service, Child Care)	0	0	
Internal Service Fund	0	0	
Fiduciary Trust Fund (Investment, Pension)	0	0	
Agency Fund	0	0	

0	 	0 
-
13,469,000	8,022,000

AUN:	103025002	Keystone Oaks SD Printed 6/15/2015 9:13:27 AM v2.1		
	96/30/2015 Estimate	06/30/2016 Projectio_n	
LONG-TERM INDEBTEDNESS			
Extended Term Financing Agreements Payable	0	0	
Other Long-Term Liabilities	0	0	
Bonds Payable	33,375,000	29,510,000	
Lease-Purchase Obligations	317,000	211,400	
Accumulated Compensated Absences	654,000	405,000	
Authority Lease Obligations	0	0	
TOTAL LONG-TERM INDEBTEDNESS	34,346,000	30,126,400	

Page 1-1

SHORT-TERM PAYABLES

General Fund Other Funds
TOTAL SHORT-TERM PAYABLES TOTAL INDEBTEDNESS

60,000	60,000
0	0
60,000	60,000

34,406,000	30,186,400

AUN:	103025002	Keystone Oaks SD Printed 6/1812015 9:05:12 AM v2.1

Page J-1

 Account	Description		Amounts
2,601,128

0830	Estimated Ending Committed Fund Balance
Explanation: Post Employment Benefits (GASB 45 OPEB), Healthcare Insurance and Public Schools Retirement PSERS - Employer
costs

1,375,000

0840

Estimated Ending Assigned Fund Balance
Explanation: PSERS Retirement future increases and Capital Reserve Plan

0850

Estimated Ending Unassigned Fund Balance
Explanation: Future expenditure increases with executed contracts, employer costs for retirement and health insurance benefits that exceed maximum increases in revenues

3,074,643

Total Ending Fund Balance - Committed, Assigned, and
Unassigned

5900	Budgetary Reserve

7,050,771

0

Total Estimated Ending Committed, Assigned, and
Unassigned Fund Balance and Budgetary Reserve	7,050,771

Estimated Ending Nonspendable and Restricted Fund Balances Not Scheduled for Liquidation
Explanation: prepaid expenditures

3,325