2020-2021 Final General Fund Budget	Validations

LEA : 103025002	Keystone Oaks SD

Printed 6/17/2020 4:45:44 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.

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 6/17/2020 4:45:45 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

54,722

3,780,089

2,169,479

29,055,241

12,349,006

946,330

$5,949,568

$42,350,577

Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation	$48,300,145

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

LEA : 103025002	Keystone Oaks SD

Printed 6/17/2020 4:45:45 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
	629,197
	
7160 Tuition for Orphans Subsidy
	20,000
	
7271 Special Education funds for School-Aged Pupils
	1,506,483
	
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
	2,847,229
	
REVENUE FROM STATE SOURCES	$12,349,006
	
REVENUE FROM FEDERAL SOURCES
		
8390 Other Restricted Federal Grants-in-Aid Directly from the Federal Government
	275,000
	
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	$946,330
TOTAL ESTIMATED REVENUES AND OTHER SOURCES	42,350,577

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 6/17/2020 4:45:47 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 6/17/2020 4:45:47 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 6/17/2020 4:45:47 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 6/17/2020 4:45:48 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 6/17/2020 4:45:50 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 6/17/2020 4:45:51 PM	Page - 1 of 1

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
	17,345,849
	
1200 Special Programs - Elementary / Secondary
	5,073,014
	
1300 Vocational Education
	470,303
	
1400 Other Instructional Programs - Elementary / Secondary
	1,303,619
	
1600 Adult Education Programs
	174,561
	
Total Instruction	$24,367,346
	
2000 Support Services
		
2100 Support Services - Students
	1,352,894
	
2200 Support Services - Instructional Staff
	664,773
	
2300 Support Services - Administration
	2,068,870
	
2400 Support Services - Pupil Health
	568,312
	
2500 Support Services - Business
	403,965
	
2600 Operation and Maintenance of Plant Services
	4,176,719
	
2700 Student Transportation Services
	2,489,633
	
2800 Support Services - Central
	1,067,671
	
Total Support Services	$12,792,837
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
	1,072,727
	
3300 Community Services
	25,804
	
Total Operation of Non-Instructional Services	$1,098,531
	
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	$43,180,714

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

LEA : 103025002	Keystone Oaks SD

Printed 6/17/2020 4:45:51 PM	Page - 1 of 3

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	9,951,000
	
200 Personnel Services - Employee Benefits
	6,111,564
	
300 Purchased Professional and Technical Services
	515,176
	
400 Purchased Property Services
	136,000
	
500 Other Purchased Services
	13,349
	
600 Supplies
	618,760
	
Total Regular Programs - Elementary / Secondary	$17,345,849
	
1200 Special Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	2,280,364
	
200 Personnel Services - Employee Benefits
	1,481,700
	
300 Purchased Professional and Technical Services
	540,000
	
500 Other Purchased Services
	752,100
	
600 Supplies
	18,850
	
Total Special Programs - Elementary / Secondary	$5,073,014
	
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
	23,619
	
500 Other Purchased Services
	1,225,000
	
Total Other Instructional Programs - Elementary / Secondary	$1,303,619
	
1600 Adult Education Programs
		
100 Personnel Services - Salaries
	135,000
	
200 Personnel Services - Employee Benefits
	37,561
	
500 Other Purchased Services
	500
	
600 Supplies
	1,500
	
Total Adult Education Programs	$174,561
	
Total Instruction	$24,367,346
	
2000 Support Services
		
2100 Support Services - Students
		
100 Personnel Services - Salaries
	803,582
	
200 Personnel Services - Employee Benefits
	513,862
	
500 Other Purchased Services
	4,250
	
600 Supplies
	29,800
	
800 Other Objects
	1,400
	
Total Support Services - Students	$1,352,894
	
2200 Support Services - Instructional Staff
		
100 Personnel Services - Salaries
	385,998
	
200 Personnel Services - Employee Benefits
	218,925
	
300 Purchased Professional and Technical Services
	20,000

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

LEA : 103025002	Keystone Oaks SD

Printed 6/17/2020 4:45:51 PM	Page - 2 of 3

Description
	Amount
	
500 Other Purchased Services
	600
	
600 Supplies
	38,550
	
800 Other Objects
	700
	
Total Support Services - Instructional Staff	$664,773
	
2300 Support Services - Administration
		
100 Personnel Services - Salaries
	1,092,569
	
200 Personnel Services - Employee Benefits
	662,121
	
300 Purchased Professional and Technical Services
	207,500
	
500 Other Purchased Services
	60,600
	
600 Supplies
	16,800
	
800 Other Objects
	29,280
	
Total Support Services - Administration	$2,068,870
	
2400 Support Services - Pupil Health
		
100 Personnel Services - Salaries
	345,967
	
200 Personnel Services - Employee Benefits
	203,495
	
300 Purchased Professional and Technical Services
	3,500
	
500 Other Purchased Services
	350
	
600 Supplies
	15,000
	
Total Support Services - Pupil Health	$568,312
	
2500 Support Services - Business
		
100 Personnel Services - Salaries
	204,853
	
200 Personnel Services - Employee Benefits
	149,812
	
300 Purchased Professional and Technical Services
	26,100
	
400 Purchased Property Services
	4,000
	
500 Other Purchased Services
	11,500
	
600 Supplies
	4,000
	
700 Property
	3,000
	
800 Other Objects
	700
	
Total Support Services - Business	$403,965
	
2600 Operation and Maintenance of Plant Services
		
100 Personnel Services - Salaries
	1,319,266
	
200 Personnel Services - Employee Benefits
	940,514
	
300 Purchased Professional and Technical Services
	450,820
	
400 Purchased Property Services
	969,200
	
500 Other Purchased Services
	261,269
	
600 Supplies
	213,250
	
700 Property
	22,400
	
Total Operation and Maintenance of Plant Services	$4,176,719
	
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 6/17/2020 4:45:51 PM	Page - 3 of 3

Description
	Amount
	
2800 Support Services - Central
		
100 Personnel Services - Salaries
	357,414
	
200 Personnel Services - Employee Benefits
	195,190
	
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	$1,067,671
	
Total Support Services	$12,792,837
	
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
	15,000
	
500 Other Purchased Services
	85,850
	
600 Supplies
	153,300
	
700 Property
	28,450
	
800 Other Objects
	35,640
	
Total Student Activities	$1,072,727
	
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	$1,098,531
	
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	$43,180,714

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

LEA : 103025002	Keystone Oaks SD

Printed 6/17/2020 4:45:53 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 6/17/2020 4:45:53 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 6/17/2020 4:45:54 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 6/17/2020 4:45:54 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 6/17/2020 4:45:54 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 6/17/2020 4:45:54 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 6/17/2020 4:45:54 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 6/17/2020 4:45:54 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 6/17/2020 4:45:55 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

54,722

2,960,395

2,159,036

$5,119,431

5900 Budgetary Reserve

Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve	$5,174,153