Page 1

2018-2019 Final General Fund Budget	Validations

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:44 AM	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 hoping to maintain a consistent Unassigned Fund Balance as per our District policy.

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

			

2018-2019 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Budget Summary

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:45 AM	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

120,299

65,997

3,615,170

30,014,864

12,065,343

849,422

$3,681,167

$42,929,629

Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation	$46,610,796

2018-2019 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Detail

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:46 AM	Page - 1 of 1

	Amount
	
REVENUE FROM LOCAL SOURCES
		
6111 Current Real Estate Taxes
	25,317,624
	
6113 Public Utility Realty Taxes
	30,000
	
6140 Current Act 511 Taxes - Flat Rate Assessments
	58,000
	
6150 Current Act 511 Taxes - Proportional Assessments
	3,350,000
	
6400 Delinquencies on Taxes Levied / Assessed by the LEA
	750,000
	
6500 Earnings on Investments
	61,000
	
6700 Revenues from LEA Activities
	10,000
	
6800 Revenues from Intermediary Sources / Pass-Through Funds
	315,740
	
6910 Rentals
	22,500
	
6940 Tuition from Patrons
	70,000
	
6990 Refunds and Other Miscellaneous Revenue
	30,000
	
REVENUE FROM LOCAL SOURCES	$30,014,864
	
REVENUE FROM STATE SOURCES
		
7110 Basic Education Funding
	4,941,723
	
7160 Tuition for Orphans Subsidy
	10,500
	
7271 Special Education funds for School-Aged Pupils
	1,471,151
	
7311 Pupil Transportation Subsidy
	460,076
	
7312 Nonpublic and Charter School Pupil Transportation Subsidy
	127,050
	
7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy
	710,016
	
7330 Health Services (Medical, Dental, Nurse, Act 25)
	1,500
	
7340 State Property Tax Reduction Allocation
	848,574
	
7360 Safe Schools
	20,000
	
7505 Ready to Learn Block Grant
	231,127
	
7810 State Share of Social Security and Medicare Taxes
	610,176
	
7820 State Share of Retirement Contributions
	2,633,450
	
REVENUE FROM STATE SOURCES	$12,065,343
	
REVENUE FROM FEDERAL SOURCES
		
8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged
	551,133
	
8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals
	82,735
	
8517 NCLB, Title IV - 21St Century Schools
	40,554
	
8820 Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program
	175,000
	
REVENUE FROM FEDERAL SOURCES	$849,422
TOTAL ESTIMATED REVENUES AND OTHER SOURCES	42,929,629

2018-2019 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 6/25/2018 8:01:47 AM                                                                                                                                                                                                                                                                            Page - 1 of 3

Act 1 Index (current): 2.4%

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

$25,317,624

$848,574

$26,166,198

$27,221,099

Allegheny	Total

2017-18 Data

a. Assessed Value

b. Real Estate Mills

I. 2018-19 Data

c. 2016 STEB Market Value

d. Assessed Value

e. Assessed Value of New Constr/ Renov

2017-18 Calculations

f. 2017-18 Tax Levy

(a * b)

2018-19 Calculations

$1,402,513,572

19.0771

$1,207,340,207

$1,409,981,295

$0

$26,755,892

$1,402,513,572

$1,207,340,207

$1,409,981,295

$0

$26,755,892

g. Percent of Total Market Value II.	h. Rebalanced 2017-18 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% $26,755,892

19.0771

100.00000%

$26,755,892

Calculation of Tax Rates and Levies Generated

j. Weighted Avg. Collection Percentage

k. Tax Levy Needed

(Approx. Tax Levy * g)

l. 2018-19 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)

96.00000%

$27,221,099

19.3060

$27,221,099

96.00000%

$27,221,099

$27,221,099

$26,372,525

$25,317,624

2018-2019 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 6/25/2018 8:01:47 AM                                                                                                                                                                                                                                                                            Page - 2 of 3

Act 1 Index (current): 2.4%

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

$25,317,624

$848,574

$26,166,198

$27,221,099

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)

19.5349

0.0000

$27,543,844

Yes

$0

$0

$27,543,844

$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

$8,075.00

5443

5443

$114,300

2018-2019 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 6/25/2018 8:01:47 AM                                                                                                                                                                                                                                                                            Page - 3 of 3

Act 1 Index (current): 2.4%

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

$25,317,624

$848,574

$26,166,198

$27,221,099

Allegheny	Total

	State Property Tax Reduction Allocation used for: Homestead Exclusions
	$848,574
	Lowering RE Tax Rate
	$0
	$848,574
	
	Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions
	$0
			$0
	
Amount of Tax Relief from State/Local Sources	$848,574

2018-2019 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 6/25/2018 8:01:48 AM                                                                                                                                                                                                                                              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
	1,409,981,295
	19.3060	27,221,099	96.00000%
	
Totals:	1,409,981,295
	27,221,099 -	848,574 =	26,372,525 X	96.00000%	=	25,317,624

		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
58,000
0
0
0
0
	
6120
	Current Per Capita Taxes, Section 679
			
Tax Levy
0
0
58,000
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	58,000	58,000
	
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
3,025,000
0
325,000
0
0
0
0
0
	Estimated Revenue
3,025,000
0
325,000
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 – 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
	3,350,000                                       3,350,000 3,408,000
Act 511 Tax Limit	-->	1,207,340,207 X	12	14,488,082
Market Value	Mills	(511 Limit)

2018-2019 Final General Fund Budget	Comparison of Tax Rate Changes to Index

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:49 AM	Page - 1 of 1

Tax Functio n

6111

6120

Description
	Tax Rate C

2017-18 (Rebalanced)
	harged in:
	
Percent Change in Rate
	
Less than or equal to Index

Index
	Additional Charge

2017-18 (Rebalanced)
	Tax Rate d in:
	
Percent Change in Rate
	
Less than or equal to Index
	
			2018-19
					2018-19
			
	Current Real Estate Taxes
Allegheny

Current Per Capita Taxes, Section 679
			
1.20%	Yes

0.00%	Yes

0.00%	Yes

0.00%	Yes
	
2.4%

2.4%

2.4%

2.4%

2.4%

2.4%

2.4%

2.4%

2.4%

2.4%

2.4%

2.4%

2.4%

2.4%

2.4%

2.4%

2.4%
			
		19.0771
	19.3060

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%

								

								

2018-2019 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Budget Summary

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:50 AM	Page - 1 of 1

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
	16,616,160
	
1200 Special Programs - Elementary / Secondary
	5,045,558
	
1300 Vocational Education
	505,000
	
1400 Other Instructional Programs - Elementary / Secondary
	1,302,305
	
Total Instruction	$23,469,023
	
2000 Support Services
		
2100 Support Services - Students
	1,392,349
	
2200 Support Services - Instructional Staff
	693,063
	
2300 Support Services - Administration
	2,345,083
	
2400 Support Services - Pupil Health
	563,837
	
2500 Support Services - Business
	302,561
	
2600 Operation and Maintenance of Plant Services
	4,019,009
	
2700 Student Transportation Services
	2,321,160
	
2800 Support Services - Central
	1,175,225
	
Total Support Services	$12,812,287
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
	1,082,691
	
3300 Community Services
	24,847
	
Total Operation of Non-Instructional Services	$1,107,538
	
5000 Other Expenditures and Financing Uses
		
5100 Debt Service / Other Expenditures and Financing Uses
	5,156,426
	
5200 Interfund Transfers - Out
	384,355
	
Total Other Expenditures and Financing Uses	$5,540,781
Total Estimated Expenditures and Other Financing Uses	$42,929,629

2018-2019 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:51 AM	Page - 1 of 3

Description
	Amount
	
1000 Instruction
		
1100 Regular Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	9,369,125
	
200 Personnel Services - Employee Benefits
	5,980,031
	
300 Purchased Professional and Technical Services
	430,841
	
400 Purchased Property Services
	131,500
	
500 Other Purchased Services
	16,613
	
600 Supplies
	675,552
	
700 Property
	12,498
	
Total Regular Programs - Elementary / Secondary	$16,616,160
	
1200 Special Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	2,324,495
	
200 Personnel Services - Employee Benefits
	1,539,463
	
300 Purchased Professional and Technical Services
	340,000
	
500 Other Purchased Services
	792,800
	
600 Supplies
	48,800
	
Total Special Programs - Elementary / Secondary	$5,045,558
	
1300 Vocational Education
		
500 Other Purchased Services
	505,000
	
Total Vocational Education	$505,000
	
1400 Other Instructional Programs - Elementary / Secondary
		
100 Personnel Services - Salaries
	51,250
	
200 Personnel Services - Employee Benefits
	21,055
	
500 Other Purchased Services
	1,230,000
	
Total Other Instructional Programs - Elementary / Secondary	$1,302,305
	
Total Instruction	$23,469,023
	
2000 Support Services
		
2100 Support Services - Students
		
100 Personnel Services - Salaries
	807,771
	
200 Personnel Services - Employee Benefits
	524,549
	
500 Other Purchased Services
	12,650
	
600 Supplies
	46,879
	
800 Other Objects
	500
	
Total Support Services - Students	$1,392,349
	
2200 Support Services - Instructional Staff
		
100 Personnel Services - Salaries
	382,760
	
200 Personnel Services - Employee Benefits
	185,603
	
300 Purchased Professional and Technical Services
	80,000
	
500 Other Purchased Services
	2,000
	
600 Supplies
	42,050
	
800 Other Objects
	650
	
Total Support Services - Instructional Staff	$693,063
	
2300 Support Services - Administration

2018-2019 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:51 AM	Page - 2 of 3

Description
	Amount
	
100 Personnel Services - Salaries
	1,221,565
	
200 Personnel Services - Employee Benefits
	742,898
	
300 Purchased Professional and Technical Services
	230,000
	
500 Other Purchased Services
	96,350
	
600 Supplies
	24,470
	
800 Other Objects
	29,800
	
Total Support Services - Administration	$2,345,083
	
2400 Support Services - Pupil Health
		
100 Personnel Services - Salaries
	268,376
	
200 Personnel Services - Employee Benefits
	165,961
	
300 Purchased Professional and Technical Services
	108,900
	
500 Other Purchased Services
	600
	
600 Supplies
	20,000
	
Total Support Services - Pupil Health	$563,837
	
2500 Support Services - Business
		
100 Personnel Services - Salaries
	143,094
	
200 Personnel Services - Employee Benefits
	97,517
	
300 Purchased Professional and Technical Services
	33,950
	
400 Purchased Property Services
	4,000
	
500 Other Purchased Services
	15,000
	
600 Supplies
	4,000
	
700 Property
	4,000
	
800 Other Objects
	1,000
	
Total Support Services - Business	$302,561
	
2600 Operation and Maintenance of Plant Services
		
100 Personnel Services - Salaries
	1,317,902
	
200 Personnel Services - Employee Benefits
	1,015,394
	
300 Purchased Professional and Technical Services
	253,120
	
400 Purchased Property Services
	934,011
	
500 Other Purchased Services
	262,493
	
600 Supplies
	214,972
	
700 Property
	21,117
	
Total Operation and Maintenance of Plant Services	$4,019,009
	
2700 Student Transportation Services
		
100 Personnel Services - Salaries
	44,308
	
200 Personnel Services - Employee Benefits
	25,352
	
500 Other Purchased Services
	2,201,500
	
600 Supplies
	50,000
	
Total Student Transportation Services	$2,321,160
	
2800 Support Services - Central
		
100 Personnel Services - Salaries
	335,219
	
200 Personnel Services - Employee Benefits
	196,239
	
300 Purchased Professional and Technical Services
	70,000
	
500 Other Purchased Services
	10,000
	
600 Supplies
	135,000

2018-2019 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:51 AM	Page - 3 of 3

Description
	Amount
	
700 Property
	428,767
	
Total Support Services - Central	$1,175,225
	
Total Support Services	$12,812,287
	
3000 Operation of Non-Instructional Services
		
3200 Student Activities
		
100 Personnel Services - Salaries
	499,797
	
200 Personnel Services - Employee Benefits
	200,994
	
300 Purchased Professional and Technical Services
	28,000
	
400 Purchased Property Services
	10,000
	
500 Other Purchased Services
	80,200
	
600 Supplies
	155,800
	
700 Property
	63,900
	
800 Other Objects
	44,000
	
Total Student Activities	$1,082,691
	
3300 Community Services
		
100 Personnel Services - Salaries
	17,500
	
200 Personnel Services - Employee Benefits
	7,347
	
Total Community Services	$24,847
	
Total Operation of Non-Instructional Services	$1,107,538
	
5000 Other Expenditures and Financing Uses
		
5100 Debt Service / Other Expenditures and Financing Uses
		
800 Other Objects
	565,176
	
900 Other Uses of Funds
	4,591,250
	
Total Debt Service / Other Expenditures and Financing Uses	$5,156,426
	
5200 Interfund Transfers - Out
		
900 Other Uses of Funds
	384,355
	
Total Interfund Transfers - Out	$384,355
	
Total Other Expenditures and Financing Uses	$5,540,781
TOTAL EXPENDITURES	$42,929,629

2018-2019 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:51 AM

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

06/30/2018 Estimate

10,000,000

35,000

1,975,000

30,000

500,000

10,000

90,000

$12,640,000

06/30/2018 Estimate

Page - 1 of 2

06/30/2019 Projection

10,000,000

35,000

1,500,000

30,000

500,000

10,000

90,000

$12,165,000

06/30/2019 Projection

2018-2019 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:51 AM

Long-Term Investments

Permanent Fund

Total Long-Term Investments

TOTAL CASH AND INVESTMENTS

06/30/2018 Estimate

$12,640,000

Page - 2 of 2

06/30/2019 Projection

$12,165,000

2018-2019 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:52 AM	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

06/30/2018 Estimate

21,397,500

450,000

2,000,000

$23,847,500

06/30/2019 Projection

16,806,250

475,000

2,100,000

$19,381,250

2018-2019 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:52 AM	Page - 2 of 6

Long-Term Indebtedness	06/30/2018 Estimate	06/30/2019 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

2018-2019 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:52 AM	Page - 3 of 6

Long-Term Indebtedness	06/30/2018 Estimate	06/30/2019 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

2018-2019 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:52 AM	Page - 4 of 6

Long-Term Indebtedness	06/30/2018 Estimate	06/30/2019 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

2018-2019 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:52 AM	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

06/30/2018 Estimate

$23,847,500

06/30/2019 Projection

$19,381,250

2018-2019 Final General Fund Budget	Schedule Of Indebtedness (DEBT)

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:52 AM	Page - 6 of 6

Short-Term Payables	06/30/2018 Estimate	06/30/2019 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
	$23,847,500
	$19,381,250

2018-2019 Final General Fund Budget	Fund Balance Summary (FBS)

LEA : 103025002	Keystone Oaks SD

Printed 6/25/2018 8:01:53 AM

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

120,299

1,000,000

2,681,167

$3,681,167

5900 Budgetary Reserve

Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve	$3,801,466