Description:  Provide 2025-2026 Bond payments for all four bonds as well as Remaining life balances for each bond. 

Description:  Compare Past KCSD Tax Revenue with Berkheimer Tax Revenue

Description: 

Medical Claims Cost Analysis

Administration has prepared two medical claims reports to provide greater transparency regarding healthcare expenditures and claims trends.

Table 1 - Total Medical Claims by Member Category

1. Displays all medical claims paid during the reporting period.
2. Separates active employees from retirees to better illustrate each group’s impact on overall healthcare costs.

Table 2 - Spouse Claims Analysis

1. Highlights claims incurred by spouses covered under the District’s health plan.
2. Separates claims for active employee spouses from those for retiree spouses.
3. Identifies the proportion of total healthcare expenditures associated with spouse coverage, providing additional insight into key healthcare cost drivers.

Purpose

The purpose of these reports is to assist the Board in understanding claims utilization patterns, evaluating long-term healthcare cost trends, and supporting informed decision-making regarding employee and retiree health benefits.

Description:  Description:
Building and department budgets are essential tools that allow our principals and department leaders to effectively manage the day-to-day operations of their schools while ensuring that students and staff have the resources necessary to be successful. These budgets are not simply spending plans—they are operational plans that align financial resources with educational priorities.
Each building and department budget provides funding for the basic necessities required to operate efficiently, including:

• School and Office Supplies - Everyday instructional and administrative materials needed to support classrooms, offices, and student services.
• Basic Curriculum Needs - Supplemental instructional materials, classroom resources, and other items that support the district’s curriculum and academic programs.
• Professional Memberships and Leadership Needs - Memberships in professional organizations, leadership development opportunities, and resources that keep administrators and staff informed of educational best practices, legal requirements, and emerging trends.
• Copier and Postage Costs - Essential communication expenses that support instructional materials, parent communications, student records, and district operations.
• Utilities - Costs associated with operating our facilities, including electricity, water, natural gas, sewer, and other building-related services necessary to provide safe and comfortable learning environments.

  Importance of Regular Budget Reviews

  Regular reviews of building and department budgets allow district administration and school leaders to:
• Monitor spending throughout the fiscal year and ensure expenditures remain within budget.
• Identify trends or unexpected costs early, allowing adjustments before issues become significant.
• Reallocate available funds to address changing instructional or operational priorities.
• Ensure purchasing decisions align with Board-approved goals and district strategic initiatives.
• Improve forecasting and planning for future budget cycles by identifying recurring needs and cost trends.
• Strengthen fiscal accountability and transparency through ongoing oversight.
• Reduce the likelihood of year-end budget shortfalls or unspent funds.
• Ensure public resources are being used efficiently and responsibly to maximize their impact on student learning.

• Conclusion

  Building and department budgets are foundational to the successful operation of our schools. They provide principals and department leaders with the resources necessary to meet daily operational needs while maintaining accountability for taxpayer dollars. Regular monitoring and review of these budgets ensure that district resources are used strategically, efficiently, and in a manner that best supports student achievement and the overall mission of the Keystone Central School District.

Description:  The Rural and Low-Income School Program (RLIS) Grant provides federal funding to eligible rural school districts serving low-income communities. The grant helps schools address educational needs, improve student achievement, and provide additional resources and support to ensure all students have access to quality education.