REPORT 1191SI   WASHINGTON STATE SUPERINTENDENT OF PUBLIC INSTRUCTION              01/22/99
              FINAL 1997-98 SCHOOL YEAR ALLOCATION FOR REVENUE ACCOUNT: 4156
                    THE CLARK DETENTION CENTER AT VANCOUVER S.D.                  
  1997-98 FINAL

A.  STATE INSTITUTION FTE ENROLLMENT AND STAFF
**1. 1997-98 FTE ENROLLMENT REPORTED ON FORM E-672                                    48.45
  2. ALLOCATED CERTIFICATED INSTRUCTIONAL STAFF UNITS (CIS)                           4.845
  3. ALLOCATED CERTIFICATED ADMINISTRATIVE STAFF UNITS (CAS)                          0.000
  4. ALLOCATED CLASSIFIED STAFF UNITS (CLS)                                           0.000
B.  STATE INSTITUTION CIS ALLOCATION
  1. 1996-97 CIS DERIVED BASE SALARY FOR APPORTIONMENT PURPOSES                   22,282.00
**2. 1997-98 CIS LEAP 1A MIX FACTOR                                                 2.04671
  3. CIS MAINTENANCE AVERAGE SALARY [ B.1 * B.2 ]                                 45,604.79
  4. CIS AVERAGE SALARY INCREASE [ B.3 * 3.00% ]                                   1,368.14
  5. CIS 220 DAY MAINTENANCE SALARY ALLOCATION [ A.2 * B.3 * 220/180 ]           270,056.38
  6. CIS 220 DAY INCREASE SALARY ALLOCATION [ A.2 * B.4 * 220/180 ]                8,101.69
  7. TOTAL CIS 220 DAY SALARY ALLOCATION [ B.5 + B.6 ]                           278,158.07
C.  STATE INSTITUTION CAS ALLOCATION
  1. 1996-97 CAS AVERAGE SALARY FOR APPORTIONMENT PURPOSES                             0.00
  2. CAS MAINTENANCE SALARY ALLOCATION [ A.3 * C.1 ]                                   0.00
  3. CAS INCREASE SALARY ALLOCATION [ C.2 * 3.00% ]                                    0.00
  4. TOTAL CAS SALARY ALLOCATION [ C.2 + C.3 ]                                         0.00
D.  STATE INSTITUTION CLS ALLOCATION
  1. 1996-97 CLS AVERAGE SALARY FOR APPORTIONMENT PURPOSES                             0.00
  2. CLS MAINTENANCE SALARY ALLOCATION [ A.4 * D.1 ]                                   0.00
  3. CLS INCREASE SALARY ALLOCATION [ D.2 * 3.00% ]                                    0.00
  4. TOTAL CLS SALARY ALLOCATION [ D.2 + D.3 ]                                         0.00
E.  STATE INSTITUTION STAFF BENEFIT ALLOCATION
  1. HEALTH BENEFITS
       A. MAINTENANCE ALLOCATION [ (A.2 + A.3 + ( A.4 * 1.152 )) * $3774.12 ]     18,285.61
       B. INCREASE ALLOCATION [ (A.2 + A.3 + (A.4 * 1.152) ) * $33.96 ]              164.54
  2. STATUTORY BENEFITS
       A. CERTIFICATED MAINT. SALARY BENEFITS  [ (B.5 + C.2) * 20.22% ]           54,605.40
       B. CERTIFICATED INCREASE SALARY BENEFITS  [ (B.6 + C.3) * 19.58% ]          1,586.31
       C. CLASSIFIED MAINTENANCE SALARY BENEFITS [ D.2 * 18.65% ]                      0.00
       D. CLASSIFIED INCREASE SALARY BENEFITS  [ D.3 * 15.15% ]                        0.00
  3. TOTAL STAFF BENEFITS [ E.1 + E.2 ]                                           74,641.86
F.  STATE INSTITUTION DIRECT NON-EMPLOYEE RELATED COST ALLOCATION
  1. NON-EMPLOYEE RELATED COST ALLOCATION (OBJ 5-9) [ A.1 * $242 ]                11,724.90
G.  STATE INSTITUTION INDIRECT COST ALLOCATION
  1. DIRECT MAINT. COSTS [ B.5 + C.2 + D.2 + E.1.A + E.2.A + E.2.C + F.1  ]      354,672.29
  2. INDIRECT COST ALLOCATION [ G.1  *  4.7%  ]                                   16,669.60
H.  STATE INST. FORMULA ALLOCATION [ B.7 + C.4 + D.4 + E.3 + F.1 + G.2 ]         381,194.43

I.  STATE INSTITUTION NON-FORMULA ALLOCATION
  1. 1997-98 OTHER ALLOCATION                                                          0.00
J.  TOTAL 1997-98 STATE INSTITUTION 220 DAY ALLOCATION
  1. ACCOUNT 4156 TOTAL ALLOCATION [ H + I.1 ]                                   381,194.43
  2. AVERAGE ALLOCATION PER FTE PUPIL [ J.1 / A.1 ]                                7,868.00
  3. AVERAGE ALLOCATN PER FTE PUPIL EXCLUDING INDIRECTS [( J.1-G.2) / A.1 ]        7,523.73

NOTES ** :
1. THESE STUDENTS DO NOT GENERATE OTHER STATE BASIC OR SPECIAL EDUCATION FUNDING. 
2. LINE A.1;  SEPTEMBER THROUGH JULY ENROLLMENT USED.
3. LINE B.2; STAFF MIX FACTOR LAST UPDATED BY THE DISTRICT ON 09/22/98.