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

FINAL GENERAL FUND BUDGET Fiscal Year 2020-2021

General Fund Budget Approval

Date of Adoption of the General Fund Budget:

President of the Board - Original Signature Required

Secretary of the Board - Original Signature Required

Chief School Administrator - Original Signature Required

Joseph A Kubiak

Contact Person

Date

Date

Date

(412)571-6028

Telephone

Extn :

Extension

kubiak@kosd.org

Email Address

Printed 5/12/2020 1:29:55 PM

CERTIFICATION OF USE OF PDE-2028

FOR PUBLIC INSPECTION OF 2020-2021 PROPOSED BUDGET 24 PS 6-687(a)(1)

(03/2006)

School District Name :

Keystone Oaks SD
	
County :

Allegheny
	
AUN Number :

103025002

Section 687(a)(1) of the School Code requires the president of the board of school directors of each school district to certify to the Department of Education that the proposed budget was prepared, presented and will be made available for public inspection using the uniform form prepared and furnished by the Department of Education.

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

SIGNATURE OF SCHOOL BOARD PRESIDENT
	
DATE

DUE DATE:	IMMEDIATELY FOLLOWING ADOPTION OF PROPOSED FINAL GENERAL FUND BUDGET

Printed 5/12/2020 1:29:57 PM

2020-2021 Final General Fund Budget	Validations

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:02 PM	Page - 1 of 1

Val Number
	Description
	Justification
	
1010
	Budget Approval Date is required before submission on Contact Screen and cannot be a future date.

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.

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 future capital costs, future employer retirement costs, health insurance costs and post-retirement benefits.

			

2020-2021 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Budget Summary

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:04 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

15,000

2,390,000

2,225,000

29,055,241

12,456,492

671,330

$4,615,000

$42,183,063

Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation	$46,798,063

2020-2021 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Detail

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:06 PM	Page - 1 of 1

	Amount
	
REVENUE FROM LOCAL SOURCES
		
6111 Current Real Estate Taxes
	24,579,420
	
6113 Public Utility Realty Taxes
	27,000
	
6140 Current Act 511 Taxes - Flat Rate Assessments
	58,500
	
6150 Current Act 511 Taxes - Proportional Assessments
	2,868,023
	
6400 Delinquencies on Taxes Levied / Assessed by the LEA
	797,387
	
6500 Earnings on Investments
	57,325
	
6700 Revenues from LEA Activities
	54,000
	
6800 Revenues from Intermediary Sources / Pass-Through Funds
	321,086
	
6910 Rentals
	40,000
	
6940 Tuition from Patrons
	200,000
	
6990 Refunds and Other Miscellaneous Revenue
	52,500
	
REVENUE FROM LOCAL SOURCES	$29,055,241
	
REVENUE FROM STATE SOURCES
		
7111 Basic Education Funding-Formula
	5,045,492
	
7112 Basic Education Funding-Social Security
	661,711
	
7160 Tuition for Orphans Subsidy
	20,000
	
7271 Special Education funds for School-Aged Pupils
	1,509,532
	
7311 Pupil Transportation Subsidy
	456,788
	
7312 Nonpublic and Charter School Pupil Transportation Subsidy
	48,895
	
7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy
	677,970
	
7330 Health Services (Medical, Dental, Nurse, Act 25)
	36,500
	
7340 State Property Tax Reduction Allocation
	849,325
	
7505 Ready to Learn Block Grant
	231,127
	
7820 State Share of Retirement Contributions
	2,919,152
	
REVENUE FROM STATE SOURCES	$12,456,492
	
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)
	25,000
	
REVENUE FROM FEDERAL SOURCES	$671,330
TOTAL ESTIMATED REVENUES AND OTHER SOURCES	42,183,063

2020-2021 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 5/12/2020 1:30:07 PM                                                                                                                                                                                                                                                                            Page - 1 of 3

Act 1 Index (current): 2.6%

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

$24,579,420

$849,325

$25,428,745

$27,037,475

Allegheny	Total

2019-20 Data

a. Assessed Value

b. Real Estate Mills

I. 2020-21 Data

c. 2018 STEB Market Value

d. Assessed Value

e. Assessed Value of New Constr/ Renov

2019-20 Calculations

f. 2019-20 Tax Levy

(a * b)

2020-21 Calculations

$1,387,098,315

19.4990

$1,281,234,600

$1,386,608,286

$0

$27,047,030

$1,387,098,315

$1,281,234,600

$1,386,608,286

$0

$27,047,030

g. Percent of Total Market Value II.	h. Rebalanced 2019-20 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% $27,047,030

19.4990

100.00000%

$27,047,030

Calculation of Tax Rates and Levies Generated

j. Weighted Avg. Collection Percentage

k. Tax Levy Needed

(Approx. Tax Levy * g)

l. 2020-21 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)

93.85703%

$27,037,475

19.4990

$27,037,475

93.85703%

$27,037,475

$27,037,475

$26,188,150

$24,579,420

2020-2021 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 5/12/2020 1:30:07 PM                                                                                                                                                                                                                                                                            Page - 2 of 3

Act 1 Index (current): 2.6%

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

$24,579,420

$849,325

$25,428,745

$27,037,475

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)

20.0059

0.0000

$27,740,347

Yes

$0

$0

$27,740,347

$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

$8,006.87

5440

5440

$115,600

2020-2021 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 5/12/2020 1:30:07 PM                                                                                                                                                                                                                                                                            Page - 3 of 3

Act 1 Index (current): 2.6%

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

$24,579,420

$849,325

$25,428,745

$27,037,475

Allegheny	Total

	State Property Tax Reduction Allocation used for: Homestead Exclusions
	$849,325
	Lowering RE Tax Rate
	$0
	$849,325
	
	Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions
	$0
			$0
	
Amount of Tax Relief from State/Local Sources	$849,325

2020-2021 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 5/12/2020 1:30:09 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
	1,386,608,286
	19.4990	27,037,475	93.85703%
	
Totals:	1,386,608,286
	27,037,475 -	849,325 =	26,188,150 X	93.85703%	=	24,579,420

		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
58,500
0
0
0
0
	
6120
	Current Per Capita Taxes, Section 679
			
Tax Levy
0
0
58,500
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	58,500	58,500
	
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
2,641,223
0
226,800
0
0
0
0
0
	Estimated Revenue
2,641,223
0
226,800
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
	2,868,023                                       2,868,023 2,926,523
Act 511 Tax Limit	-->	1,281,234,600 X	12	15,374,815
Market Value	Mills	(511 Limit)

2020-2021 Final General Fund Budget	Comparison of Tax Rate Changes to Index

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:11 PM	Page - 1 of 1

Tax Functio n

6111

6120

Description
	Tax Rate C

2019-20 (Rebalanced)
	harged in:
	
Percent Change in Rate
	
Less than or equal to Index

Index
	Additional Charge

2019-20 (Rebalanced)
	Tax Rate d in:
	
Percent Change in Rate
	
Less than or equal to Index
	
			2020-21
					2020-21
			
	Current Real Estate Taxes
Allegheny

Current Per Capita Taxes, Section 679
			
0.00%	Yes

0.00%	Yes

0.00%	Yes

0.00%	Yes
	
2.6%

2.6%

2.6%

2.6%

2.6%

2.6%

2.6%

2.6%

2.6%

2.6%

2.6%

2.6%

2.6%

2.6%

2.6%

2.6%

2.6%
			
		19.4990
	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%

								

								

2020-2021 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Budget Summary

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:12 PM	Page - 1 of 1

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
	18,159,098
	
1200 Special Programs - Elementary / Secondary
	5,212,058
	
1300 Vocational Education
	470,303
	
1400 Other Instructional Programs - Elementary / Secondary
	1,303,739
	
1600 Adult Education Programs
	175,561
	
Total Instruction	$25,320,759
	
2000 Support Services
		
2100 Support Services - Students
	1,399,032
	
2200 Support Services - Instructional Staff
	681,703
	
2300 Support Services - Administration
	2,114,118
	
2400 Support Services - Pupil Health
	585,095
	
2500 Support Services - Business
	407,766
	
2600 Operation and Maintenance of Plant Services
	4,231,551
	
2700 Student Transportation Services
	2,489,633
	
2800 Support Services - Central
	1,065,871
	
Total Support Services	$12,974,769
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
	1,101,577
	
3300 Community Services
	25,804
	
Total Operation of Non-Instructional Services	$1,127,381
	
5000 Other Expenditures and Financing Uses
		
5100 Debt Service / Other Expenditures and Financing Uses
	4,922,000
	
Total Other Expenditures and Financing Uses	$4,922,000
Total Estimated Expenditures and Other Financing Uses	$44,344,909

2020-2021 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:14 PM	Page - 1 of 3

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	10,610,361
	
200 Personnel Services - Employee Benefits
	6,254,177
	
300 Purchased Professional and Technical Services
	515,176
	
400 Purchased Property Services
	137,000
	
500 Other Purchased Services
	13,599
	
600 Supplies
	617,785
	
700 Property
	11,000
	
Total Regular Programs - Elementary / Secondary	$18,159,098
	
1200 Special Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	2,382,639
	
200 Personnel Services - Employee Benefits
	1,503,019
	
300 Purchased Professional and Technical Services
	545,000
	
500 Other Purchased Services
	762,100
	
600 Supplies
	19,300
	
Total Special Programs - Elementary / Secondary	$5,212,058
	
1300 Vocational Education
		
500 Other Purchased Services
	470,303
	
Total Vocational Education	$470,303
	
1400 Other Instructional Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	55,000
	
200 Personnel Services - Employee Benefits
	23,739
	
500 Other Purchased Services
	1,225,000
	
Total Other Instructional Programs - Elementary / Secondary	$1,303,739
	
1600 Adult Education Programs
		
100 Personnel Services - Salaries
	135,000
	
200 Personnel Services - Employee Benefits
	37,561
	
500 Other Purchased Services
	1,500
	
600 Supplies
	1,500
	
Total Adult Education Programs	$175,561
	
Total Instruction	$25,320,759
	
2000 Support Services
		
2100 Support Services - Students
		
100 Personnel Services - Salaries
	833,457
	
200 Personnel Services - Employee Benefits
	528,825
	
500 Other Purchased Services
	4,250
	
600 Supplies
	31,100
	
800 Other Objects
	1,400
	
Total Support Services - Students	$1,399,032
	
2200 Support Services - Instructional Staff
		
100 Personnel Services - Salaries
	396,389
	
200 Personnel Services - Employee Benefits
	224,414

2020-2021 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:14 PM	Page - 2 of 3

Description
	Amount
	
300 Purchased Professional and Technical Services
	20,000
	
500 Other Purchased Services
	600
	
600 Supplies
	39,600
	
800 Other Objects
	700
	
Total Support Services - Instructional Staff	$681,703
	
2300 Support Services - Administration
		
100 Personnel Services - Salaries
	1,101,942
	
200 Personnel Services - Employee Benefits
	664,696
	
300 Purchased Professional and Technical Services
	207,500
	
500 Other Purchased Services
	88,300
	
600 Supplies
	22,400
	
800 Other Objects
	29,280
	
Total Support Services - Administration	$2,114,118
	
2400 Support Services - Pupil Health
		
100 Personnel Services - Salaries
	357,121
	
200 Personnel Services - Employee Benefits
	209,124
	
300 Purchased Professional and Technical Services
	3,500
	
500 Other Purchased Services
	350
	
600 Supplies
	15,000
	
Total Support Services - Pupil Health	$585,095
	
2500 Support Services - Business
		
100 Personnel Services - Salaries
	209,515
	
200 Personnel Services - Employee Benefits
	148,201
	
300 Purchased Professional and Technical Services
	26,100
	
400 Purchased Property Services
	4,000
	
500 Other Purchased Services
	12,250
	
600 Supplies
	4,000
	
700 Property
	3,000
	
800 Other Objects
	700
	
Total Support Services - Business	$407,766
	
2600 Operation and Maintenance of Plant Services
		
100 Personnel Services - Salaries
	1,435,689
	
200 Personnel Services - Employee Benefits
	1,016,327
	
300 Purchased Professional and Technical Services
	315,820
	
400 Purchased Property Services
	969,200
	
500 Other Purchased Services
	258,865
	
600 Supplies
	213,250
	
700 Property
	22,400
	
Total Operation and Maintenance of Plant Services	$4,231,551
	
2700 Student Transportation Services
		
100 Personnel Services - Salaries
	49,525
	
200 Personnel Services - Employee Benefits
	28,508
	
500 Other Purchased Services
	2,351,600
	
600 Supplies
	60,000
	
Total Student Transportation Services	$2,489,633

2020-2021 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:14 PM	Page - 3 of 3

Description
	Amount
	
2800 Support Services - Central
		
100 Personnel Services - Salaries
	365,019
	
200 Personnel Services - Employee Benefits
	185,785
	
300 Purchased Professional and Technical Services
	70,000
	
500 Other Purchased Services
	5,000
	
600 Supplies
	164,367
	
700 Property
	275,000
	
800 Other Objects
	700
	
Total Support Services - Central	$1,065,871
	
Total Support Services	$12,974,769
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
		
100 Personnel Services - Salaries
	504,397
	
200 Personnel Services - Employee Benefits
	220,090
	
300 Purchased Professional and Technical Services
	30,000
	
400 Purchased Property Services
	20,000
	
500 Other Purchased Services
	87,950
	
600 Supplies
	163,450
	
700 Property
	40,050
	
800 Other Objects
	35,640
	
Total Student Activities	$1,101,577
	
3300 Community Services
		
100 Personnel Services - Salaries
	17,500
	
200 Personnel Services - Employee Benefits
	7,554
	
600 Supplies
	750
	
Total Community Services	$25,804
	
Total Operation of Non-Instructional Services	$1,127,381
	
5000 Other Expenditures and Financing Uses
		
5100 Debt Service / Other Expenditures and Financing Uses
		
800 Other Objects
	422,000
	
900 Other Uses of Funds
	4,500,000
	
Total Debt Service / Other Expenditures and Financing Uses	$4,922,000
	
Total Other Expenditures and Financing Uses	$4,922,000
TOTAL EXPENDITURES	$44,344,909

2020-2021 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:15 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

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

06/30/2020 Estimate

9,250,000

1,300,000

125,000

65,000

$10,740,000

06/30/2020 Estimate

Page - 1 of 2

06/30/2021 Projection

9,200,000

150,000

125,000

65,000

$9,540,000

06/30/2021 Projection

2020-2021 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:15 PM

Long-Term Investments

Permanent Fund

Total Long-Term Investments

TOTAL CASH AND INVESTMENTS

06/30/2020 Estimate

$10,740,000

Page - 2 of 2

06/30/2021 Projection

$9,540,000

2020-2021 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:16 PM	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

06/30/2020 Estimate

12,906,550

550,000

2,100,000

$15,556,550

06/30/2021 Projection

11,487,050

575,000

1,800,000

$13,862,050

2020-2021 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:16 PM	Page - 2 of 6

Long-Term Indebtedness	06/30/2020 Estimate	06/30/2021 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

2020-2021 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:16 PM	Page - 3 of 6

Long-Term Indebtedness	06/30/2020 Estimate	06/30/2021 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

2020-2021 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:16 PM	Page - 4 of 6

Long-Term Indebtedness	06/30/2020 Estimate	06/30/2021 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

2020-2021 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:16 PM	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

06/30/2020 Estimate

$15,556,550

06/30/2021 Projection

$13,862,050

2020-2021 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:16 PM	Page - 6 of 6

Short-Term Payables	06/30/2020 Estimate	06/30/2021 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
	$15,556,550
	$13,862,050

2020-2021 Final General Fund Budget	Fund Balance Summary (FBS)

LEA : 103025002	Keystone Oaks SD

Printed 5/12/2020 1:30:19 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

15,000

535,000

1,918,154

$2,453,154

5900 Budgetary Reserve

Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve	$2,468,154