REPORT 1191SI   WASHINGTON STATE SUPERINTENDENT OF PUBLIC INSTRUCTION       01/14/2000
                FINAL 1998-99 SCHOOL YEAR ALLOCATION FOR REVENUE ACCOUNT: 4156
                     THE YAKIMA DETENTION CENTER AT YAKIMA S.D.                   
                       ***** REVISED REPORT *****
A.  STATE INSTITUTION FTE ENROLLMENT AND STAFF
**1. 1998-99 FTE ENROLLMENT REPORTED ON FORM E-672                               70.09
  2. ALLOCATED CERTIFICATED INSTRUCTIONAL STAFF UNITS (CIS)                      7.009
  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. 1998-99 CIS LEAP 1A MIX FACTOR                                            2.03149
  3. CIS MAINTENANCE AVERAGE SALARY [ B.1 * B.2 ]                            45,265.66
  4. CIS AVERAGE SALARY INCREASE [ B.3 * 3.00% ]                              1,357.97
  5. CIS 220 DAY MAINTENANCE SALARY ALLOCATION [ A.2 * B.3 * 220/180 ]      387,770.79
  6. CIS 220 DAY INCREASE SALARY ALLOCATION [ A.2 * B.4 * 220/180 ]          11,633.12
  7. TOTAL CIS 220 DAY SALARY ALLOCATION [ B.5 + B.6 ]                      399,403.91
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     26,452.81
       B. INCREASE ALLOCATION [ (A.2 + A.3 + (A.4 * 1.152) ) * $254.88 ]      1,786.45
  2. STATUTORY BENEFITS
       A. CERTIFICATED MAINT. SALARY BENEFITS  [ (B.5 + C.2) * 20.22% ]      78,407.25
       B. CERTIFICATED INCREASE SALARY BENEFITS  [ (B.6 + C.3) * 19.58%       2,277.76
       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 ]                                     108,924.27
F.  STATE INSTITUTION DIRECT NON-EMPLOYEE RELATED COST ALLOCATION
  1. NON-EMPLOYEE RELATED COST ALLOCATION (OBJ 5-9) [ A.1 * $245 ]           17,172.05
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    509,802.90
  2. INDIRECT COST ALLOCATION [ G.1  *  4.7%  ]                              23,960.74
H.  STATE INST. FORMULA ALLOCATION [ B.7 + C.4 + D.4 + E.3 + F.1 + G.2 ]    549,460.97

I.  STATE INSTITUTION NON-FORMULA ALLOCATION
  1. 1998-99 OTHER ALLOCATION                                                     0.00
J.  TOTAL 1998-99 STATE INSTITUTION 220 DAY ALLOCATION
  1. ACCOUNT 4156 TOTAL ALLOCATION [ H + I.1 ]                              549,460.97
  2. AVERAGE ALLOCATION PER FTE PUPIL [ J.1 / A.1 ]                           7,839.00
  3. AVERAGE ALLOCATN PER FTE PUPIL EXCLUDING INDIRECTS [( J.1-G.2) / A.      7,497.51

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 09/28/99.




REPORT 1191SI   WASHINGTON STATE SUPERINTENDENT OF PUBLIC INSTRUCTION       01/14/2000
  FINAL 1998-99 YEAR END RECOVERY AND CARRYOVER CALCULATION FOR REVENUE ACCOUNT: 4156
   
                      39007 YAKIMA SCHOOL DISTRICT
                         *** REVISED REPORT ***
K.  YEAR END ALLOCATION ADJUSTMENT
  1. TOTAL ALOCATION AT AUGUST 31, 1999                                     626,805.46
  2. FINAL ALLOCATION AT DECEMBER 31, 1999                                  626,805.46
  3. YEAR END ALLOCATION ADJUSTMENT [ K.2 - K.1 ]                                 0.00

L.  CALCULATION OF CARRYOVER AND RECOVERY
**1. FINAL INDIRECT ALLOCATION  [ LINE G.2 ]                                 27,332.21
  2. DIRECT EXPENDITURES PER F-196                                          646,626.38
  3. TOTAL PROGRAM EXPENDITURES INCLUDING INDIRECTS [ L.1 + L.2 ]           673,958.59
  4. FUNDING IN EXCESS OF TOTAL PROGRAM EXPENDITURES [ K.2 - L.3 ]                0.00
  5. CARRYOVER ALLOWANCE - MAXIMUM IS  K.2 * 10%                                  0.00
  6. FUNDING RECOVERY  [ L.4 + L.5 ]                                              0.00
M.  CALCULATION OF FINAL ADJUSTMENT
  1. FINAL YEAR END APPORTIONMENT ADJUSTMENT  [ K.3 - L.6 ]                       0.00

THIS REVISED REPORT REFLECTS A CHANGE IN THE CARRYOVER AND RECOVERY AMOUNT AS FOLLOWS:

  THE CARRYOVER AMOUNT INCREASED FROM ORIGINAL CALCULATION              0.00
  THE RECOVERY AMOUNT INCREASED FROM ORIGINAL CALCULATION               0.00

NOTES ** :
1.THE RECOVERY AND CARRYOVER CALCULATION IS AT THE REVENUE ACCOUNT LEVEL BY SCHOOL
  DISTRICT OR ESD. INDIVIDUAL INSTITUTION REPORTS ARE NOT AVAILABLE.
2.THIS REVISED REPORT REFLECTS A CORRECTION TO LINE L.1 - INDIRECT EXPENDITURES.