2021-2022 Final General Fund Budget	Validations

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:25 PM	REVISED SUBMISSION	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.

			

2021-2022 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Budget Summary

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:29 PM	REVISED SUBMISSION	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

31,239

2,740,000

2,385,000

31,108,214

11,886,363

691,742

$5,125,000

$43,686,319

Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation	$48,811,319

2021-2022 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Detail

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:32 PM	REVISED SUBMISSION	Page - 1 of 1

	Amount
	
REVENUE FROM LOCAL SOURCES
		
6111 Current Real Estate Taxes
	25,778,563
	
6113 Public Utility Realty Taxes
	28,735
	
6140 Current Act 511 Taxes - Flat Rate Assessments
	61,000
	
6150 Current Act 511 Taxes - Proportional Assessments
	3,596,000
	
6400 Delinquencies on Taxes Levied / Assessed by the LEA
	875,750
	
6500 Earnings on Investments
	40,000
	
6700 Revenues from LEA Activities
	73,750
	
6800 Revenues from Intermediary Sources / Pass-Through Funds
	361,516
	
6910 Rentals
	40,800
	
6940 Tuition from Patrons
	200,000
	
6990 Refunds and Other Miscellaneous Revenue
	52,100
	
REVENUE FROM LOCAL SOURCES	$31,108,214
	
REVENUE FROM STATE SOURCES
		
7111 Basic Education Funding-Formula
	5,095,947
	
7112 Basic Education Funding-Social Security
	682,734
	
7160 Tuition for Orphans Subsidy
	40,000
	
7271 Special Education funds for School-Aged Pupils
	1,524,628
	
7311 Pupil Transportation Subsidy
	304,020
	
7312 Nonpublic and Charter School Pupil Transportation Subsidy
	80,850
	
7330 Health Services (Medical, Dental, Nurse, Act 25)
	40,250
	
7340 State Property Tax Reduction Allocation
	848,227
	
7505 Ready to Learn Block Grant
	231,127
	
7820 State Share of Retirement Contributions
	3,038,580
	
REVENUE FROM STATE SOURCES	$11,886,363
	
REVENUE FROM FEDERAL SOURCES
		
8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged
	384,202
	
8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals
	55,153
	
8516 NCLB, Title III - Language Instruction for Limited English Proficient and Immigrant Students
	4,000
	
8517 NCLB, Title IV - 21St Century Schools
	33,370
	
8743 ESSER II - Elementary and Secondary School Emergency Relief Fund
	190,017
	
8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access)
	25,000
	
REVENUE FROM FEDERAL SOURCES	$691,742
TOTAL ESTIMATED REVENUES AND OTHER SOURCES	43,686,319

2021-2022 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 9/9/2021 2:45:36 PM                                                                                                                 REVISED SUBMISSION                                                                                                                                 Page - 1 of 3

Act 1 Index (current): 3.0%

Calculation Method:

Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions

Total Approx. Tax Revenue:

Approx. Tax Levy for Tax Rate Calculation:

Rate

$25,778,563

$848,227

$26,626,790

$28,137,979

Allegheny	Total

2020-21 Data

a. Assessed Value

b. Real Estate Mills

I. 2021-22 Data

c. 2019 STEB Market Value

d. Assessed Value

e. Assessed Value of New Constr/ Renov

2020-21 Calculations

f. 2020-21 Tax Levy

(a * b)

2021-22 Calculations

$1,386,608,286

19.4990

$1,251,082,037

$1,401,021,686

$0

$27,037,475

$1,386,608,286

$1,251,082,037

$1,401,021,686

$0

$27,037,475

g. Percent of Total Market Value II.	h. Rebalanced 2020-21 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% $27,037,475

19.4990

100.00000%

$27,037,475

Calculation of Tax Rates and Levies Generated

j. Weighted Avg. Collection Percentage

k. Tax Levy Needed

(Approx. Tax Levy * g)

l. 2021-22 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)

94.46243%

$28,137,979

20.0839

$28,137,979

94.46243%

$28,137,979

$28,137,979

$27,289,752

$25,778,563

2021-2022 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 9/9/2021 2:45:36 PM                                                                                                                 REVISED SUBMISSION                                                                                                                                 Page - 2 of 3

Act 1 Index (current): 3.0%

Calculation Method:

Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions

Total Approx. Tax Revenue:

Approx. Tax Levy for Tax Rate Calculation:

Rate

$25,778,563

$848,227

$26,626,790

$28,137,979

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)

20.0839

0.0000

$28,137,979

Yes

$0

$0

$28,137,979

$0

$0

Information Related to Property Tax Relief

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

Median Assessed Value of Homestead Properties

$7,860.45

5373

5373

$116,900

2021-2022 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 9/9/2021 2:45:36 PM                                                                                                                 REVISED SUBMISSION                                                                                                                                 Page - 3 of 3

Act 1 Index (current): 3.0%

Calculation Method:

Approx. Tax Revenue from RE Taxes:

Amount of Tax Relief for Homestead Exclusions

Total Approx. Tax Revenue:

Approx. Tax Levy for Tax Rate Calculation:

Rate

$25,778,563

$848,227

$26,626,790

$28,137,979

Allegheny	Total

	State Property Tax Reduction Allocation used for: Homestead Exclusions
	$848,227
	Lowering RE Tax Rate
	$0
	$848,227
	
	Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions
	$0
			$0
	
Amount of Tax Relief from State/Local Sources	$848,227

2021-2022 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 9/9/2021 2:45:39 PM                                                                                                                REVISED SUBMISSION                                                                                                                                  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
	1,401,021,686
	20.0839	28,137,979	94.46243%
	
Totals:	1,401,021,686
	28,137,979 -	848,227 =	27,289,752 X	94.46243%	=	25,778,563

		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
61,000
0
0
0
0
	
6120
	Current Per Capita Taxes, Section 679
			
Tax Levy
0
0
61,000
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	61,000	61,000
	
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
3,296,000
0
300,000
0
0
0
0
0
	Estimated Revenue
3,296,000
0
300,000
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
	3,596,000                                       3,596,000 3,657,000
Act 511 Tax Limit	-->	1,251,082,037 X	12	15,012,984
Market Value	Mills	(511 Limit)

2021-2022 Final General Fund Budget	Comparison of Tax Rate Changes to Index

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:41 PM	REVISED SUBMISSION	Page - 1 of 1

Tax Functio n

6111

6120

Description
	Tax Rate C

2020-21 (Rebalanced)
	harged in:
	
Percent Change in Rate
	
Less than or equal to Index

Index
	Additional Charge

2020-21 (Rebalanced)
	Tax Rate d in:
	
Percent Change in Rate
	
Less than or equal to Index
	
			2021-22
					2021-22
			
	Current Real Estate Taxes
Allegheny

Current Per Capita Taxes, Section 679
			
3.00%	Yes

0.00%	Yes

0.00%	Yes

0.00%	Yes
	
3.0%

3.0%

3.0%

3.0%

3.0%

3.0%

3.0%

3.0%

3.0%

3.0%

3.0%

3.0%

3.0%

3.0%

3.0%

3.0%

3.0%
			
		19.4990
	20.0839

Current Act 511 Taxes  F l at 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  P r oportional 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%

								

								

2021-2022 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Budget Summary

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:43 PM
	REVISED SUBMISSION
	Page - 1 of
	
Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
	17,917,595
	
1200 Special Programs - Elementary / Secondary
	5,148,611
	
1300 Vocational Education
	510,250
	
1400 Other Instructional Programs - Elementary / Secondary
	1,721,600
	
1600 Adult Education Programs
	172,351
	
Total Instruction	$25,470,407
	
2000 Support Services
		
2100 Support Services - Students
	1,716,143
	
2200 Support Services - Instructional Staff
	601,849
	
2300 Support Services - Administration
	2,094,740
	
2400 Support Services - Pupil Health
	505,418
	
2500 Support Services - Business
	437,207
	
2600 Operation and Maintenance of Plant Services
	4,261,169
	
2700 Student Transportation Services
	2,483,295
	
2800 Support Services - Central
	1,132,242
	
Total Support Services	$13,232,063
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
	1,130,975
	
3300 Community Services
	25,026
	
Total Operation of Non-Instructional Services	$1,156,001
	
5000 Other Expenditures and Financing Uses
		
5100 Debt Service / Other Expenditures and Financing Uses
	4,206,200
	
5200 Interfund Transfers - Out
	33,000
	
Total Other Expenditures and Financing Uses	$4,239,200
Total Estimated Expenditures and Other Financing Uses	$44,097,671

1

2021-2022 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:45 PM	REVISED SUBMISSION

Description

1000 Instruction

1100 Regular Programs - Elementary / Secondary 100 Personnel Services - Salaries
200 Personnel Services - Employee Benefits

300 Purchased Professional and Technical Services 400 Purchased Property Services
500 Other Purchased Services 600 Supplies
700 Property

Total Regular Programs - Elementary / Secondary

1200 Special Programs - Elementary / Secondary 100 Personnel Services - Salaries
200 Personnel Services - Employee Benefits

300 Purchased Professional and Technical Services 500 Other Purchased Services
600 Supplies

Total Special Programs - Elementary / Secondary

1300 Vocational Education

500 Other Purchased Services

Total Vocational Education

1400 Other Instructional Programs - Elementary / Secondary 100 Personnel Services - Salaries
200 Personnel Services - Employee Benefits 500 Other Purchased Services

Total Other Instructional Programs - Elementary / Secondary

1600 Adult Education Programs

100 Personnel Services - Salaries

200 Personnel Services - Employee Benefits

Total Adult Education Programs

Total Instruction 2000 Support Services
2100 Support Services - Students 100 Personnel Services - Salaries
200 Personnel Services - Employee Benefits 500 Other Purchased Services
600 Supplies

800 Other Objects

Total Support Services - Students

2200 Support Services - Instructional Staff 100 Personnel Services - Salaries
200 Personnel Services - Employee Benefits

300 Purchased Professional and Technical Services

500 Other Purchased Services

Page - 1 of 3

Amount

10,155,350 6,491,910 400,726 129,900 9,950 700,020 29,739

$17,917,595

2,262,468 1,358,743 610,000 888,000 29,400

$5,148,611

510,250 $510,250

50,000 21,600 1,650,000

$1,721,600

135,000 37,351

$172,351

$25,470,407

1,010,759 672,484 2,500 29,000 1,400

$1,716,143

356,106 188,970 20,000
400

2021-2022 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:45 PM	REVISED SUBMISSION

Description

600 Supplies

800 Other Objects

Total Support Services - Instructional Staff

2300 Support Services - Administration 100 Personnel Services - Salaries
200 Personnel Services - Employee Benefits

300 Purchased Professional and Technical Services 500 Other Purchased Services
600 Supplies

800 Other Objects

Total Support Services - Administration

2400 Support Services - Pupil Health 100 Personnel Services - Salaries
200 Personnel Services - Employee Benefits

300 Purchased Professional and Technical Services 500 Other Purchased Services
600 Supplies

Total Support Services - Pupil Health

2500 Support Services - Business 100 Personnel Services - Salaries
200 Personnel Services - Employee Benefits

300 Purchased Professional and Technical Services 400 Purchased Property Services
500 Other Purchased Services 600 Supplies
700 Property

800 Other Objects

Total Support Services - Business

2600 Operation and Maintenance of Plant Services 100 Personnel Services - Salaries
200 Personnel Services - Employee Benefits

300 Purchased Professional and Technical Services 400 Purchased Property Services
500 Other Purchased Services 600 Supplies
700 Property

Total Operation and Maintenance of Plant Services

2700 Student Transportation Services 100 Personnel Services - Salaries
200 Personnel Services - Employee Benefits 500 Other Purchased Services
600 Supplies

Total Student Transportation Services

2800 Support Services - Central

Page - 2 of 3

Amount

35,673 700

$601,849

1,113,512 673,058 195,000 62,200 22,990 27,980

$2,094,740

284,559 191,859 3,500 500 25,000

$505,418

237,515 148,242 28,500 4,000 11,250 4,000 3,000 700

$437,207

1,335,348 946,157 461,070 983,200 276,894 240,900 17,600

$4,261,169

44,955 26,740 2,351,600 60,000

$2,483,295

2021-2022 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:45 PM	REVISED SUBMISSION

Description

100 Personnel Services - Salaries

200 Personnel Services - Employee Benefits

300 Purchased Professional and Technical Services 500 Other Purchased Services
600 Supplies 700 Property

Total Support Services - Central

Total Support Services

3000 Operation of Non-Instructional Services

3200 Student Activities

100 Personnel Services - Salaries

200 Personnel Services - Employee Benefits

300 Purchased Professional and Technical Services 500 Other Purchased Services
600 Supplies 700 Property
800 Other Objects

Total Student Activities

3300 Community Services

100 Personnel Services - Salaries

200 Personnel Services - Employee Benefits

Total Community Services

Total Operation of Non-Instructional Services 5000 Other Expenditures and Financing Uses
5100 Debt Service / Other Expenditures and Financing Uses 800 Other Objects
900 Other Uses of Funds

Total Debt Service / Other Expenditures and Financing Uses

5200 Interfund Transfers - Out 900 Other Uses of Funds

Total Interfund Transfers - Out

Total Other Expenditures and Financing Uses

TOTAL EXPENDITURES

Page - 3 of 3

Amount

384,031 223,211 55,000 5,000 165,000 300,000

$1,132,242

$13,232,063

520,995 227,500 32,000 86,750 157,500 70,590 35,640

$1,130,975

17,500 7,526

$25,026

$1,156,001

281,200 3,925,000

$4,206,200

33,000 $33,000

$4,239,200

$44,097,671

2021-2022 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:48 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

REVISED SUBMISSION

06/30/2021 Estimate

10,000,000

40,000

100,000

80,000

$10,220,000

Page - 1 of 2

06/30/2022 Projection

9,500,000

40,000

75,000

85,000

$9,700,000

Long-Term Investments	06/30/2021 Estimate	06/30/2022 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

2021-2022 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:48 PM

Long-Term Investments

Permanent Fund

Total Long-Term Investments

REVISED SUBMISSION

06/30/2021 Estimate

Page - 2 of 2

06/30/2022 Projection

TOTAL CASH AND INVESTMENTS	$10,220,000	$9,700,000

2021-2022 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:50 PM	REVISED SUBMISSION	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

0510 Bonds Payable

0520 Extended-Term Financing Agreements Payable

06/30/2021 Estimate

12,065,000

475,000

2,000,000

$14,540,000

06/30/2022 Projection

7,565,000

500,000

1,900,000

$9,965,000

2021-2022 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:50 PM	REVISED SUBMISSION	Page - 2 of 6

Long-Term Indebtedness	06/30/2021 Estimate	06/30/2022 Projection

0530 Lease-Purchase 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-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 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

2021-2022 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 9/9/2021 2:45:50 PM	REVISED SUBMISSION	Page - 3 of 6

Long-Term Indebtedness	06/30/2021 Estimate	06/30/2022 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

2021-2022 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

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Long-Term Indebtedness	06/30/2021 Estimate	06/30/2022 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

2021-2022 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

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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

06/30/2021 Estimate

$14,540,000

06/30/2022 Projection

$9,965,000

2021-2022 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

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Short-Term Payables	06/30/2021 Estimate	06/30/2022 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
	$14,540,000
	$9,965,000

2021-2022 Final General Fund Budget	Fund Balance Summary (FBS)

LEA : 103025002	Keystone Oaks SD

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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

Amounts

31,239

2,508,764

2,204,884

$4,713,648

5900 Budgetary Reserve

Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve	$4,744,887