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					WABENO AREA                                   WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
5992                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         4,532,006.64

A1    3RD FRI SEPT 00 MEMBERSHIP                          630.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                           633.00    E7   PRIMARY CEILING (A7 * E6)                             633,000.00
A3    TOTAL (A1 + A2)                                   1,263.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              633,000.00
A4    AVERAGE (A3 / 2) (ROUND)                               632    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                 1    E10  SECONDARY CEILING (A7 * E9)                         4,334,784.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               3,701,784.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                          633             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                      197,222.64
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   5,222,277.51         PART F: EQUALIZED VALUE   (VAL/MEM =          618,573)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   2,766,821.02    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         391,556,527
B4    GENERAL STATE AID        10R 000000 620    -   1,782,277.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -      78,091.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             1,266,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     595,088.49   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)               874,443,473
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    437,221.74
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       4,796,150.86   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             571,959,177
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             180,402,650
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                1,167,585.80
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   4,796,150.86   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     595,088.49   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             205,822,482
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00095822
C8    NET COST GENERAL FUND (NOT < 0)            =   4,201,062.37   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -185,734,045
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                -177,974.08
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          411,069.66
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         1,426,833.46
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          409,803.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)            -4,954.32
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -2,216.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      1,266.66    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       1,419,663.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    410,301.93
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    409,035.27    I1    01-02 220/SPADJ AID EST                                  102,258.53
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                 0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,160)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)            -355.07
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    4,610,097.64    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                           0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)          101,903.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -       78,091.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   4,532,006.64    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                  21.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      1,521,587.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WALWORTH J1                                   WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6022                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =        3,402,521.25

A1    3RD FRI SEPT 00 MEMBERSHIP                           486.00   E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            490.00   E7   PRIMARY CEILING (A7 * E6)                             494,000.00
A3    TOTAL (A1 + A2)                                      976.00   E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              494,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                488   E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                  6   E10  SECONDARY CEILING (A7 * E9)                         3,382,912.00
A6    FOSTER GROUP HOME FTE EQUIV                               0   E11  SECONDARY SHARED COST                               2,888,912.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           494            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                      19,609.25
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   3,319,306.00         PART F: EQUALIZED VALUE   (VAL/MEM =          463,986)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -     976,525.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)        229,208,900
B4    GENERAL STATE AID        10R 000000 620    -   2,200,285.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     3,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            1,482,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -         260.06   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00033333
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     142,235.94   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            1,252,791,100
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                   417,592.86
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                   1,355,353
C1    TOTAL EXPENDITURE   10E 000000 000     +       3,095,096.83   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)            669,544,382
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00431474
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            440,335,482
C4    REFUND PR YR REV    10E 490000 972     -           3,628.62   G10   SECONDARY EQUALIZATION AID (G8 * G9)               1,899,933.12
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   3,091,468.21   G11   TERTIARY GUARANTEED VALUE PER MEMB                      487,731
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     142,235.94   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            240,939,114
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00008139
C8    NET COST GENERAL FUND (NOT < 0)            =   2,949,232.27   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             11,730,214
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                    954.72
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          453,708.52
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        2,318,480.70
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                    0.00
D4    PROPERTY TAXES      30R 000000 210   -          453,000.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -8,050.35
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                 -957.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                              0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -        708.52    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      2,309,473.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    453,997.50
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    453,288.98    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 6,888)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    3,402,521.25    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   3,402,521.25    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                  8.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      2,309,481.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WASHBURN                                      WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6027                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         5,888,899.26

A1    3RD FRI SEPT 00 MEMBERSHIP                          753.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                           766.00    E7   PRIMARY CEILING (A7 * E6)                             771,000.00
A3    TOTAL (A1 + A2)                                   1,519.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              771,000.00
A4    AVERAGE (A3 / 2) (ROUND)                               760    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                11    E10  SECONDARY CEILING (A7 * E9)                         5,279,808.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               4,508,808.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                          771             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                      609,091.26
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   6,075,962.86         PART F: EQUALIZED VALUE   (VAL/MEM =          226,189)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   1,066,768.99    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         174,391,600
B4    GENERAL STATE AID        10R 000000 620    -   4,426,964.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             1,542,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     582,229.87   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             1,367,608,400
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    683,804.20
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       6,007,055.45   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             696,651,699
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             522,260,099
C4    REFUND PR YR REV    10E 490000 972     -           1,070.10   G10   SECONDARY EQUALIZATION AID (G8 * G9)                3,380,124.81
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   6,005,985.35   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     582,229.87   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             250,693,734
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00242962
C8    NET COST GENERAL FUND (NOT < 0)            =   5,423,755.48   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)              76,302,134
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                 185,385.19
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          456,056.22
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00     H1   01-02 EQUALIZATION AID EST (G5 + G10 + G15)         4,249,314.20
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00     H2   A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          450,000.00     H2   B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -14,754.69
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00     H2   C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -1,076.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00     H3   00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      6,056.22     H4   01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       4,233,484.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    471,200.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    465,143.78    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,638)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    5,888,899.26    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   5,888,899.26     I4   00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                  9.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      4,233,493.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WASHINGTON                                    WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                   OCTOBER, 2001
6069                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =        1,048,133.16

A1    3RD FRI SEPT 00 MEMBERSHIP                           121.00   E6  PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            120.00   E7  PRIMARY CEILING (A7 * E6)                             121,000.00
A3    TOTAL (A1 + A2)                                      241.00   E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)              121,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                121   E9  SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                  0   E10 SECONDARY CEILING (A7 * E9)                           828,608.00
A6    FOSTER GROUP HOME FTE EQUIV                               0   E11 SECONDARY SHARED COST                                 707,608.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           121           ((LESSER OF E5 OR E10) - E8)
                                                                    E12 TERTIARY SHARED COST                                      219,525.16
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC            (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   1,121,929.18         PART F: EQUALIZED VALUE   (VAL/MEM =       1,624,781)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +       4,728.40
B3    PROP TAX + COMP AID    10R 210 + 10R 691   -   1,002,843.59   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)        196,598,500
B4    GENERAL STATE AID         10R 000000 620   -      31,446.00
B5    NON-DED IMPACT AID        (DPI ESTIMATE)   -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT          10R 000000 850   -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     2,000,000
B8    LONG TERM OP BORR, STF    10R 000000 874   -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)              242,000,000
B9    REFUND OF DISBURSEMENT    10R 000000 972   -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00050000
B10   DEDUCTIBLE RECEIPTS        (TO LINE C6)    =      92,367.99   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)               45,401,500
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    22,700.75
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       1,032,901.15   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)            109,331,849
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            -87,266,651
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                -564,799.36
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   1,032,901.15   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -      92,367.99   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             39,343,634
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00557969
C8    NET COST GENERAL FUND (NOT < 0)            =     940,533.16   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)           -157,254,866
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)               -877,433.40
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +           92,048.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)              22,700.75
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                       0.00
D4    PROPERTY TAXES      30R 000000 210   -           92,048.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)                 -78.82
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                       0.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                                 0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -          0.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)            22,622.00
D8    LONG TERM DEBT EXP 30E 281000 000          +     91,162.60
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +     11,709.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +      4,728.40
D11   NET COST DEBT SERVICE   (NOT < 0)          =    107,600.00    I1    01-02 220/SPADJ AID EST                                   4,295.67
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,662)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)            -14.92
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    1,048,133.16    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-           0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)           4,281.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -            0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   1,048,133.16    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                  0.00

                                                                    I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)         26,903.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WASHINGTON-CALDWELL                           WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6104                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE         PART E: SHARED COST - CONTINUED        E5 =         1,609,468.01

A1    3RD FRI SEPT 00 MEMBERSHIP                           213.00   E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            209.00   E7   PRIMARY CEILING (A7 * E6)                             211,000.00
A3    TOTAL (A1 + A2)                                      422.00   E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              211,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                211   E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                  0   E10  SECONDARY CEILING (A7 * E9)                         1,444,928.00
A6    FOSTER GROUP HOME FTE EQUIV                               0   E11  SECONDARY SHARED COST                               1,233,928.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           211            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                      164,540.01
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   1,505,060.31         PART F: EQUALIZED VALUE   (VAL/MEM =          543,424)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -     617,022.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         114,662,448
B4    GENERAL STATE AID        10R 000000 620    -     799,406.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00    G1   PRIMARY GUARANTEED VALUE PER MEMB                      3,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00    G2   PRIMARY GUARANTEED VALUATION (A7 * G1)               633,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00    G3   PRIMARY REQUIRED RATE (E8 / G2)                       0.00033333
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =      88,632.31    G4   PRIMARY NET GUARANTEED VALUE (G2 - F1)               518,337,552
                                                                     G5   PRIMARY EQUALIZATION AID (G3 * G4)                    172,777.46
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                    1,355,353
C1    TOTAL EXPENDITURE   10E 000000 000     +       1,468,100.32   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             285,979,483
C2    DEBT SRVC TRNSFR    10E 410000 830     -          10,000.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00431474
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             171,317,035
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                  739,188.46
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   1,458,100.32   G11   TERTIARY GUARANTEED VALUE PER MEMB                       487,731
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -      88,632.31   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             102,911,241
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00159885
C8    NET COST GENERAL FUND (NOT < 0)            =   1,369,468.01   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             -11,751,207
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                 -18,788.42
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          240,000.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)              893,177.50
D3    TRNSF FROM GEN FND 10E 410000 830    -           10,000.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                        0.00
D4    PROPERTY TAXES      30R 000000 210   -          230,000.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)               -3,101.34
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                     -519.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                                  0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -          0.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)            889,557.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    240,000.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    240,000.00    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,628)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    1,609,468.01    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   1,609,468.01    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                   5.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)        889,562.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WATERFORD GRADED J1                           WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6113                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =         9,894,702.00

A1    3RD FRI SEPT 00 MEMBERSHIP                         1,349.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          1,369.00    E7  PRIMARY CEILING (A7 * E6)                            1,392,000.00
A3    TOTAL (A1 + A2)                                    2,718.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             1,392,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              1,359    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                 33    E10 SECONDARY CEILING (A7 * E9)                          9,532,416.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                                8,140,416.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         1,392            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                   362,286.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +    8,854,000.00         PART F: EQUALIZED VALUE   (VAL/MEM =          508,826)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -    2,637,939.00   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         708,285,484
B4    GENERAL STATE AID        10R 000000 620    -    5,869,755.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      3,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             4,176,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00033333
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =      346,306.00   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             3,467,714,516
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  1,155,893.28
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                    1,355,353
C1    TOTAL EXPENDITURE   10E 000000 000     +       8,744,651.00    G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           1,886,651,376
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00    G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00431474
C3    REORG SETTLEMENT    10E 490000 950     -               0.00    G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)           1,178,365,892
C4    REFUND PR YR REV    10E 490000 972     -               0.00    G10   SECONDARY EQUALIZATION AID (G8 * G9)                5,084,342.45
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   8,744,651.00    G11   TERTIARY GUARANTEED VALUE PER MEMB                       487,731
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     346,306.00    G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             678,921,552
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00    G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00053362
C8    NET COST GENERAL FUND (NOT < 0)            =   8,398,345.00    G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             -29,363,932
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                 -15,669.18
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         19,302,196.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                  0.00   H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         6,224,566.55
D3    TRNSF FROM GEN FND 10E 410000 830    -                  0.00   H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          1,660,032.00   H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -21,613.26
D5    PMNT LIEU OF TAX    30R 000000 220   -                  0.00   H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -3,053.00
D6    NON-REV RECEIPTS    30R 000000 800   -         17,500,000.00   H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      142,164.00   H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       6,199,900.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    1,638,521.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +            0.00         *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +            0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    1,496,357.00   I1    01-02 220/SPADJ AID EST                                    0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,108)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    9,894,702.00     I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   9,894,702.00     I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               28.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      6,199,928.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WATERFORD UHS                                 WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6083                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =        7,765,115.00

A1    3RD FRI SEPT 00 MEMBERSHIP                          992.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                           983.00    E7   PRIMARY CEILING (A7 * E6)                             991,000.00
A3    TOTAL (A1 + A2)                                   1,975.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              991,000.00
A4    AVERAGE (A3 / 2) (ROUND)                               988    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                 3    E10  SECONDARY CEILING (A7 * E9)                         6,786,368.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               5,795,368.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                          991             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                  978,747.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   7,213,780.00         PART F: EQUALIZED VALUE   (VAL/MEM =          992,925)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   2,789,719.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)        983,988,403
B4    GENERAL STATE AID        10R 000000 620    -   4,046,198.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     6,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            5,946,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00016667
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     377,863.00   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            4,962,011,597
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                   827,018.47
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                   2,710,707
C1    TOTAL EXPENDITURE   10E 000000 000     +       6,884,717.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          2,686,310,637
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00215737
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)          1,702,322,234
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)               3,672,538.92
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   6,884,717.00   G11   TERTIARY GUARANTEED VALUE PER MEMB                      975,462
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     377,863.00   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            966,682,842
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00101248
C8    NET COST GENERAL FUND (NOT < 0)            =   6,506,854.00   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -17,305,561
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                -17,521.53
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         1,536,864.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00   H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        4,482,035.86
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00   H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                    0.00
D4    PROPERTY TAXES      30R 000000 210   -         1,517,140.00   H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)          -15,562.75
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00   H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ               -2,126.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00   H3    00-01 PRIOR YR DATA ERROR ADJ                              0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      19,724.00   H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      4,464,347.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   1,277,985.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00         *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   1,258,261.00   I1    01-02 220/SPADJ AID EST                                    0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,836)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    7,765,115.00    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   7,765,115.00    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               19.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      4,464,366.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WATERLOO                                      WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6118                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         7,291,508.00

A1    3RD FRI SEPT 00 MEMBERSHIP                          899.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                           897.00    E7   PRIMARY CEILING (A7 * E6)                             966,000.00
A3    TOTAL (A1 + A2)                                   1,796.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              966,000.00
A4    AVERAGE (A3 / 2) (ROUND)                               898    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                68    E10  SECONDARY CEILING (A7 * E9)                         6,615,168.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               5,649,168.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                          966             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                      676,340.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   7,432,739.00         PART F: EQUALIZED VALUE   (VAL/MEM =          268,590)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   2,627,512.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         259,458,242
B4    GENERAL STATE AID        10R 000000 620    -   4,383,621.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             1,932,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     421,606.00   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             1,672,541,758
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    836,270.88
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       7,318,456.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             872,847,654
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             613,389,412
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                3,969,923.75
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   7,318,456.00   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     421,606.00   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             314,098,764
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00215327
C8    NET COST GENERAL FUND (NOT < 0)            =   6,896,850.00   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)              54,640,522
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                 117,655.80
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          394,014.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00     H1   01-02 EQUALIZATION AID EST (G5 + G10 + G15)         4,923,850.43
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00     H2   A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          387,300.00     H2   B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -17,096.85
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00     H2   C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -1,738.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00     H3   00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      6,714.00     H4   01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       4,905,016.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    401,372.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    394,658.00    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,548)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    7,291,508.00    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   7,291,508.00     I4   00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                  15.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      4,905,031.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WATERTOWN                                     WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6125                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        27,952,673.02

A1    3RD FRI SEPT 00 MEMBERSHIP                         3,683.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          3,655.00    E7  PRIMARY CEILING (A7 * E6)                            3,812,000.00
A3    TOTAL (A1 + A2)                                    7,338.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             3,812,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              3,669    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                143    E10 SECONDARY CEILING (A7 * E9)                         26,104,576.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                               22,292,576.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         3,812            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                  1,848,097.02
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   29,590,102.03         PART F: EQUALIZED VALUE   (VAL/MEM =          335,643)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   10,621,790.31   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)       1,279,472,615
B4    GENERAL STATE AID        10R 000000 620    -   16,535,962.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             7,624,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =    2,432,349.72   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             6,344,527,385
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  3,172,263.69
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       28,611,167.20   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           3,444,405,028
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)           2,164,932,413
C4    REFUND PR YR REV    10E 490000 972     -            1,207.37   G10   SECONDARY EQUALIZATION AID (G8 * G9)               14,011,680.72
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   28,609,959.83   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -    2,432,349.72   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)           1,239,487,048
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00149102
C8    NET COST GENERAL FUND (NOT < 0)            =   26,177,610.11   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             -39,985,567
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                 -59,619.28
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         1,746,401.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        17,124,325.13
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -         1,746,401.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -59,459.96
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -8,211.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -           0.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      17,056,654.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   1,775,062.91
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   1,775,062.91    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,333)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 27,952,673.02       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 27,952,673.02      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               72.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)     17,056,726.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WAUKESHA                                      WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6174                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        98,119,600.36

A1    3RD FRI SEPT 00 MEMBERSHIP                        12,456.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                         12,454.00    E7  PRIMARY CEILING (A7 * E6)                           12,575,000.00
A3    TOTAL (A1 + A2)                                   24,910.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)            12,575,000.00
A4    AVERAGE (A3 / 2) (ROUND)                             12,455    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                120    E10 SECONDARY CEILING (A7 * E9)                         86,113,600.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                               73,538,600.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                        12,575            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                 12,006,000.36
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   98,848,363.03         PART F: EQUALIZED VALUE   (VAL/MEM =          454,174)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   51,929,671.86   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)       5,711,241,654
B4    GENERAL STATE AID        10R 000000 620    -   39,597,015.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            25,150,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -        7,929.59   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =    7,313,746.58   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            19,438,758,346
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  9,719,379.17
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       97,244,821.32   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          11,362,380,175
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)           5,651,138,521
C4    REFUND PR YR REV    10E 490000 972     -           61,877.67   G10   SECONDARY EQUALIZATION AID (G8 * G9)               36,574,790.13
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   97,182,943.65   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -    7,313,746.58   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)           4,088,811,550
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00293631
C8    NET COST GENERAL FUND (NOT < 0)            =   89,869,197.07   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)          -1,622,430,104
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)              -4,763,957.74
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         8,385,424.21
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        41,530,211.56
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -         8,206,550.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)          -144,203.33
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ               -35,889.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -     178,874.21    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      41,350,119.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   8,429,277.50
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   8,250,403.29    I1    01-02 220/SPADJ AID EST                                     0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)              0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,803)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)            0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 98,119,600.36       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                        0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)             0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 98,119,600.36      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               335.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)     41,350,454.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WAUNAKEE COMMUNITY                            WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6181                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        21,400,510.46

A1    3RD FRI SEPT 00 MEMBERSHIP                         2,801.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          2,797.00    E7  PRIMARY CEILING (A7 * E6)                            2,887,000.00
A3    TOTAL (A1 + A2)                                    5,598.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             2,887,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              2,799    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                 88    E10 SECONDARY CEILING (A7 * E9)                         19,770,176.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                               16,883,176.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         2,887            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                 1,630,334.46
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   20,987,855.86         PART F: EQUALIZED VALUE   (VAL/MEM =          346,538)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -    9,062,495.00   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)       1,000,454,036
B4    GENERAL STATE AID        10R 000000 620    -   10,789,214.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            5,774,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =    1,136,146.86   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            4,773,545,964
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                 2,386,772.98
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       20,167,828.64   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          2,608,603,703
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)          1,608,149,667
C4    REFUND PR YR REV    10E 490000 972     -              497.71   G10   SECONDARY EQUALIZATION AID (G8 * G9)              10,408,121.54
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   20,167,330.93   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -    1,136,146.86   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            938,719,598
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00173676
C8    NET COST GENERAL FUND (NOT < 0)            =   19,031,184.07   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -61,734,438
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)               -107,217.90
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         2,379,253.21
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        12,687,676.62
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -         2,351,178.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -44,054.80
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -6,505.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      28,075.21    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      12,637,117.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   2,397,401.60
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   2,369,326.39    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,413)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 21,400,510.46       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 21,400,510.46      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               59.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)     12,637,176.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WAUPACA                                       WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6195                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        19,650,844.09

A1    3RD FRI SEPT 00 MEMBERSHIP                         2,551.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          2,546.00    E7  PRIMARY CEILING (A7 * E6)                            2,602,000.00
A3    TOTAL (A1 + A2)                                    5,097.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             2,602,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              2,549    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                 53    E10 SECONDARY CEILING (A7 * E9)                         17,818,496.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                               15,216,496.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         2,602            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                 1,832,348.09
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   18,132,790.48         PART F: EQUALIZED VALUE   (VAL/MEM =          329,492)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -    5,067,672.44   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)        857,339,080
B4    GENERAL STATE AID        10R 000000 620    -   11,839,760.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            5,204,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =    1,225,358.04   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            4,346,660,920
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                 2,173,330.46
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       17,875,469.63   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          2,351,086,538
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)          1,493,747,458
C4    REFUND PR YR REV    10E 490000 972     -                0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)               9,667,697.86
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   17,875,469.63   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -    1,225,358.04   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            846,050,708
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00216577
C8    NET COST GENERAL FUND (NOT < 0)            =   16,650,111.59   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -11,288,372
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                -24,448.02
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         2,895,268.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)       11,816,580.30
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                    0.00
D4    PROPERTY TAXES      30R 000000 210   -         2,845,000.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)          -41,030.14
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ              -14,329.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                              0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      50,268.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)     11,761,221.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   2,977,207.50
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +      73,793.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   3,000,732.50    I1    01-02 220/SPADJ AID EST                                     0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)              0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,552)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)            0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 19,650,844.09       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                        0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)             0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 19,650,844.09      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               136.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)     11,761,357.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WAUPUN                                        WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6216                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        18,404,267.38

A1    3RD FRI SEPT 00 MEMBERSHIP                         2,460.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          2,437.00    E7  PRIMARY CEILING (A7 * E6)                            2,511,000.00
A3    TOTAL (A1 + A2)                                    4,897.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             2,511,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              2,449    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                 62    E10 SECONDARY CEILING (A7 * E9)                         17,195,328.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                               14,684,328.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         2,511            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                  1,208,939.38
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   19,236,428.81         PART F: EQUALIZED VALUE   (VAL/MEM =          255,610)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -    5,240,028.60   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         641,837,511
B4    GENERAL STATE AID        10R 000000 620    -   12,008,200.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             5,022,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =    1,988,200.21   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             4,380,162,489
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  2,190,081.24
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       18,617,866.74   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          2,268,861,759
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)          1,627,024,248
C4    REFUND PR YR REV    10E 490000 972     -              377.24   G10   SECONDARY EQUALIZATION AID (G8 * G9)              10,530,279.91
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   18,617,489.50   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -    1,988,200.21   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            816,461,694
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00148071
C8    NET COST GENERAL FUND (NOT < 0)            =   16,629,289.29   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            174,624,183
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                258,567.77
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         1,768,346.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        12,978,928.92
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -         1,768,346.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -45,066.10
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -4,290.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -           0.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      12,929,573.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   1,774,978.09
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   1,774,978.09    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,329)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 18,404,267.38       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 18,404,267.38      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               36.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)     12,929,609.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WAUSAU                                        WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6223                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        72,121,839.48

A1    3RD FRI SEPT 00 MEMBERSHIP                         8,894.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          8,823.00    E7  PRIMARY CEILING (A7 * E6)                            9,019,000.00
A3    TOTAL (A1 + A2)                                   17,717.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             9,019,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              8,859    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                156    E10 SECONDARY CEILING (A7 * E9)                         61,762,112.00
A6    FOSTER GROUP HOME FTE EQUIV                               4    E11 SECONDARY SHARED COST                               52,743,112.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         9,019            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                 10,359,727.48
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   75,970,905.24         PART F: EQUALIZED VALUE   (VAL/MEM =          293,376)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   24,468,390.98   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)       2,645,961,785
B4    GENERAL STATE AID        10R 000000 620    -   43,814,456.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            18,038,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -          554.86   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =    7,687,503.40   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            15,392,038,215
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  7,696,019.11
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       74,494,554.13   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           8,149,288,811
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)           5,503,327,026
C4    REFUND PR YR REV    10E 490000 972     -          102,980.88   G10   SECONDARY EQUALIZATION AID (G8 * G9)               35,618,137.88
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   74,391,573.25   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -    7,687,503.40   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)           2,932,563,926
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00353265
C8    NET COST GENERAL FUND (NOT < 0)            =   66,704,069.85   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             286,602,141
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)               1,012,465.05
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         5,695,405.37
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        44,326,622.04
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -         5,408,850.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)          -153,913.17
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ               -17,296.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -     286,555.37    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      44,155,413.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   5,704,325.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   5,417,769.63    I1    01-02 220/SPADJ AID EST                                  560,287.20
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                 0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,997)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)          -1,945.46
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 72,121,839.48       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                        -256.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)          558,086.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 72,121,839.48      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                150.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)     44,713,649.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WAUSAUKEE                                     WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6230                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         6,418,601.83

A1    3RD FRI SEPT 00 MEMBERSHIP                          747.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                           737.00    E7   PRIMARY CEILING (A7 * E6)                             745,000.00
A3    TOTAL (A1 + A2)                                   1,484.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              745,000.00
A4    AVERAGE (A3 / 2) (ROUND)                               742    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                 3    E10  SECONDARY CEILING (A7 * E9)                         5,101,760.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               4,356,760.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                          745             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                 1,316,841.83
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   6,236,839.17         PART F: EQUALIZED VALUE   (VAL/MEM =          456,555)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   2,875,516.90    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         340,133,839
B4    GENERAL STATE AID        10R 000000 620    -   2,669,195.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             1,490,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     692,127.27   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             1,149,866,161
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    574,933.08
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       6,368,683.14   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             673,158,905
C2    DEBT SRVC TRNSFR    10E 410000 830     -           1,751.18   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             333,025,066
C4    REFUND PR YR REV    10E 490000 972     -             439.97   G10   SECONDARY EQUALIZATION AID (G8 * G9)                2,155,374.86
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   6,366,491.99   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     692,127.27   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             242,239,730
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00543611
C8    NET COST GENERAL FUND (NOT < 0)            =   5,674,364.72   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             -97,894,109
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                -532,163.14
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          740,807.05
D2    RES EQTY TRNSF-IN   30B 992000 002   +               96.58    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         2,198,144.80
D3    TRNSF FROM GEN FND 10E 410000 830    -            1,751.18    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          737,130.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)            -7,632.51
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -1,993.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      2,022.45    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       2,188,519.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    746,259.56
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    744,237.11    I1    01-02 220/SPADJ AID EST                                  92,397.89
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,616)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           -320.83
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    6,418,601.83    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)          92,077.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   6,418,601.83    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                19.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      2,280,615.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WAUTOMA AREA                                  WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6237                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        10,629,808.00

A1    3RD FRI SEPT 00 MEMBERSHIP                         1,665.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          1,569.00    E7  PRIMARY CEILING (A7 * E6)                            1,639,000.00
A3    TOTAL (A1 + A2)                                    3,234.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             1,639,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              1,617    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                 22    E10 SECONDARY CEILING (A7 * E9)                         11,223,872.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                                8,990,808.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         1,639            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                          0.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   12,617,081.00         PART F: EQUALIZED VALUE   (VAL/MEM =          361,642)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -    3,987,544.00   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)        592,732,041
B4    GENERAL STATE AID        10R 000000 620    -    6,943,232.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            3,278,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =    1,686,305.00   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            2,685,267,959
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                 1,342,633.98
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       11,705,318.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          1,480,949,591
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00607098
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            888,217,550
C4    REFUND PR YR REV    10E 490000 972     -              201.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)               5,392,350.98
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   11,705,117.00   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -    1,686,305.00   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            532,927,406
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00000000
C8    NET COST GENERAL FUND (NOT < 0)            =   10,018,812.00   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -59,804,635
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                      0.00
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +           614,129.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         6,734,984.96
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -           606,580.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -23,385.56
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ               -24,104.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -       7,549.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       6,687,495.00
D8    LONG TERM DEBT EXP 30E 281000 000          +     618,545.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =     610,996.00    I1    01-02 220/SPADJ AID EST                                     0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)              0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 6,486)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)            0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 10,629,808.00       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                        0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)             0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 10,629,808.00      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               235.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      6,687,730.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WAUWATOSA                                     WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6244                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP *(SEE FOOTNOTE)    FTE         PART E: SHARED COST - CONTINUED        E5 =        44,466,338.59

A1    3RD FRI SEPT 00 MEMBERSHIP                        6,101.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                         6,118.00    E7   PRIMARY CEILING (A7 * E6)                           6,157,000.00
A3    TOTAL (A1 + A2)                                  12,219.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)            6,157,000.00
A4    AVERAGE (A3 / 2) (ROUND)                             6,110    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                47    E10  SECONDARY CEILING (A7 * E9)                        42,163,136.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                              36,006,136.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                        6,157             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                 2,303,202.59
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000   +   57,604,400.83         PART F: EQUALIZED VALUE   (VAL/MEM =          543,879)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002   +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691   -   29,339,760.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)       3,348,661,700
B4    GENERAL STATE AID        10R 000000 620   -   15,632,977.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)   -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850   -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873    -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874   -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            12,314,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972   -        5,945.77   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)    =   12,625,718.06   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             8,965,338,300
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                  4,482,669.15
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000    +       56,683,264.13   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           5,563,274,333
C2    DEBT SRVC TRNSFR    10E 410000 830    -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950    -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)           2,214,612,633
C4    REFUND PR YR REV    10E 490000 972    -            9,829.97   G10   SECONDARY EQUALIZATION AID (G8 * G9)               14,333,216.57
C5    GROSS COST GEN FUND (C1-C2-C3-C4)         +   56,673,434.16   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)       -   12,625,718.06   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)           2,001,973,178
C7    INTEREST, OPER DEBT 30E 283000 680        +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00115047
C8    NET COST GENERAL FUND (NOT < 0)           =   44,047,716.10   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)          -1,346,688,522
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)              -1,549,324.74
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          418,727.51
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        17,266,560.98
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          413,000.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -59,953.84
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ               -21,853.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)    -       5,727.51    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      17,184,754.00
D8    LONG TERM DEBT EXP 30E 281000 000         +     424,350.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)        +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002        +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)         =     418,622.49    I1    01-02 220/SPADJ AID EST                          5,585,774.25
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)           0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,222)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)   -19,395.21
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 44,466,338.59      I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                    31.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C) 5,566,410.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 44,466,338.59     I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               205.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)     22,751,369.00
       * CH 220 RESIDENT INTER FTE COUNTS ONLY 75% IN 2002.                * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WAUZEKA-STEUBEN                               WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6251                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         3,156,306.61

A1    3RD FRI SEPT 00 MEMBERSHIP                           369.00   E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            353.00   E7  PRIMARY CEILING (A7 * E6)                              368,000.00
A3    TOTAL (A1 + A2)                                      722.00   E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)               368,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                361   E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                  7   E10 SECONDARY CEILING (A7 * E9)                          2,520,064.00
A6    FOSTER GROUP HOME FTE EQUIV                               0   E11 SECONDARY SHARED COST                                2,152,064.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           368           ((LESSER OF E5 OR E10) - E8)
                                                                    E12 TERTIARY SHARED COST                                       636,242.61
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC            (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   3,234,655.91         PART F: EQUALIZED VALUE   (VAL/MEM =          128,938)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -     424,731.50   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)             47,449,149
B4    GENERAL STATE AID        10R 000000 620    -   2,471,669.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)               736,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     338,255.41   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)               688,550,851
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    344,275.43
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       3,252,635.68   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             332,513,392
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             285,064,243
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                1,844,967.14
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   3,252,635.68   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     338,255.41   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             119,656,672
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00531723
C8    NET COST GENERAL FUND (NOT < 0)            =   2,914,380.27   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)              72,207,523
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                 383,944.01
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          233,654.16
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         2,573,186.58
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          233,643.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)            -8,934.75
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ               -21,829.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -         11.16    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       2,542,423.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    241,937.50
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    241,926.34    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,577)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    3,156,306.61    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   3,156,306.61    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                 215.00

                                                                    I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      2,542,638.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WEBSTER                                       WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6293                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =         5,438,075.32

A1    3RD FRI SEPT 00 MEMBERSHIP                           739.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            723.00    E7  PRIMARY CEILING (A7 * E6)                              731,000.00
A3    TOTAL (A1 + A2)                                    1,462.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)               731,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                731    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                  0    E10 SECONDARY CEILING (A7 * E9)                          5,005,888.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                                4,274,888.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           731            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                       432,187.32
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   6,080,334.34          PART F: EQUALIZED VALUE   (VAL/MEM =          904,707)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   4,432,512.62    F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         661,341,074
B4    GENERAL STATE AID        10R 000000 620    -     935,534.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -       9,993.00          PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00    G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00    G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             1,462,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00    G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     702,294.72    G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)               800,658,926
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                    400,329.46
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       5,986,634.16    G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             660,508,939
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00    G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00    G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)                -832,135
C4    REFUND PR YR REV    10E 490000 972     -             297.53    G10   SECONDARY EQUALIZATION AID (G8 * G9)                   -5,385.67
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   5,986,336.63    G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     702,294.72    G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             237,687,574
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00    G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00181830
C8    NET COST GENERAL FUND (NOT < 0)            =   5,284,041.91    G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -423,653,500
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                -770,329.16
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         12,005,960.53
D2    RES EQTY TRNSF-IN   30B 992000 002   +                  0.00   H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)           400,329.46
D3    TRNSF FROM GEN FND 10E 410000 830    -                  0.00   H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -            765,090.00   H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)            -1,390.04
D5    PMNT LIEU OF TAX    30R 000000 220   -                  0.00   H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ              -118,465.00
D6    NON-REV RECEIPTS    30R 000000 800   -         11,221,785.69   H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -       19,084.84   H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)         280,474.00
D8    LONG TERM DEBT EXP 30E 281000 000          +      183,111.25
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +            0.00         *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +            0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =      164,026.41   I1    01-02 220/SPADJ AID EST                                  402,827.19
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                 0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,439)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)          -1,398.72
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    5,448,068.32     I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                     118,427.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)          519,855.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -        9,993.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   5,438,075.32     I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                   0.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)        800,329.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WEST ALLIS                                    WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6300                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP *(SEE FOOTNOTE)    FTE         PART E: SHARED COST - CONTINUED        E5 =        64,296,206.61

A1    3RD FRI SEPT 00 MEMBERSHIP                        8,530.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                         8,512.00    E7   PRIMARY CEILING (A7 * E6)                           8,527,000.00
A3    TOTAL (A1 + A2)                                  17,042.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)            8,527,000.00
A4    AVERAGE (A3 / 2) (ROUND)                             8,521    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                 6    E10  SECONDARY CEILING (A7 * E9)                        58,392,896.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                              49,865,896.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                        8,527             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                 5,903,310.61
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000   +   72,032,483.64         PART F: EQUALIZED VALUE   (VAL/MEM =          376,100)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002   +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691   -   32,538,424.35    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)       3,207,007,403
B4    GENERAL STATE AID        10R 000000 620   -   32,521,035.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)   -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850   -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873    -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874   -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            17,054,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972   -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)    =    6,973,024.29   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            13,846,992,597
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                  6,923,496.30
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000    +       69,589,513.71   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           7,704,732,863
C2    DEBT SRVC TRNSFR    10E 410000 830    -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950    -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)           4,497,725,460
C4    REFUND PR YR REV    10E 490000 972    -           47,745.60   G10   SECONDARY EQUALIZATION AID (G8 * G9)               29,109,773.93
C5    GROSS COST GEN FUND (C1-C2-C3-C4)         +   69,541,768.11   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)       -    6,973,024.29   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)           2,772,588,158
C7    INTEREST, OPER DEBT 30E 283000 680        +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00212917
C8    NET COST GENERAL FUND (NOT < 0)           =   62,568,743.82   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -434,419,245
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                -924,952.42
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +        2,805,076.21
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        35,108,317.81
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -        2,750,911.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)          -121,904.90
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ               -21,036.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)    -      54,165.21    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      34,965,377.00
D8    LONG TERM DEBT EXP 30E 281000 000         +   1,239,965.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)        +     541,663.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002        +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)         =   1,727,462.79    I1    01-02 220/SPADJ AID EST                          2,126,442.48
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)           0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,540)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)    -7,383.54
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 64,296,206.61      I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                     8.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C) 2,119,067.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 64,296,206.61     I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               190.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)     37,084,634.00
       * CH 220 RESIDENT INTER FTE COUNTS ONLY 75% IN 2002.                * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WEST BEND                                     WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6307                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =       45,460,354.56

A1    3RD FRI SEPT 00 MEMBERSHIP                         6,545.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          6,550.00    E7  PRIMARY CEILING (A7 * E6)                            6,626,000.00
A3    TOTAL (A1 + A2)                                   13,095.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             6,626,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              6,548    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                 78    E10 SECONDARY CEILING (A7 * E9)                         45,374,848.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                               38,748,848.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         6,626            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                       85,506.56
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   47,002,740.90         PART F: EQUALIZED VALUE   (VAL/MEM =          396,022)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   18,804,041.68   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)      2,624,038,716
B4    GENERAL STATE AID        10R 000000 620    -   24,956,301.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)           13,252,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =    3,242,398.22   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)           10,627,961,284
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                 5,313,980.64
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       46,916,808.93   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          5,987,048,194
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)          3,363,009,478
C4    REFUND PR YR REV    10E 490000 972     -            7,275.42   G10   SECONDARY EQUALIZATION AID (G8 * G9)              21,765,767.27
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   46,909,533.51   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -    3,242,398.22   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)          2,154,470,404
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00003969
C8    NET COST GENERAL FUND (NOT < 0)            =   43,667,135.29   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)           -469,568,312
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                -18,637.17
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         5,747,015.69
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)       27,061,110.74
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                    0.00
D4    PROPERTY TAXES      30R 000000 210   -         1,801,953.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)          -93,962.98
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ              -17,121.00
D6    NON-REV RECEIPTS    30R 000000 800   -         3,895,000.00    H3    00-01 PRIOR YR DATA ERROR ADJ                              0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      50,062.69    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)     26,950,027.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   1,843,281.96
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   1,793,219.27    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 6,861)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 45,460,354.56       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 45,460,354.56      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                156.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)     26,950,183.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WEST DEPERE                                   WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                      OCTOBER, 2001
6328                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        14,111,391.65

A1    3RD FRI SEPT 00 MEMBERSHIP                         1,791.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          1,788.00    E7  PRIMARY CEILING (A7 * E6)                            1,831,000.00
A3    TOTAL (A1 + A2)                                    3,579.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             1,831,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              1,790    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                 41    E10 SECONDARY CEILING (A7 * E9)                         12,538,688.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                               10,707,688.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         1,831            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                  1,572,703.65
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   14,238,170.91         PART F: EQUALIZED VALUE   (VAL/MEM =          438,989)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -    7,118,520.14   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         803,788,794
B4    GENERAL STATE AID        10R 000000 620    -    6,168,100.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -       22,889.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             3,662,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =      928,661.77   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             2,858,211,206
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  1,429,105.60
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       14,033,640.38   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          1,654,434,839
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            850,646,045
C4    REFUND PR YR REV    10E 490000 972     -                0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)               5,505,474.77
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   14,033,640.38   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -      928,661.77   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            595,356,974
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00264161
C8    NET COST GENERAL FUND (NOT < 0)            =   13,104,978.61   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)           -208,431,820
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)               -550,595.58
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         2,896,484.05
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         6,383,984.79
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -         2,791,364.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -22,166.80
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -5,287.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -     105,120.05    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       6,356,531.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   1,134,422.09
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   1,029,302.04    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,707)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 14,134,280.65       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -       22,889.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 14,111,391.65      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               49.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      6,356,580.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WEST SALEM                                    WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6370                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        11,846,251.30

A1    3RD FRI SEPT 00 MEMBERSHIP                         1,561.00    E6  PRIMARY COST CEILING PER MEMB                                1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          1,540.00    E7  PRIMARY CEILING (A7 * E6)                             1,606,000.00
A3    TOTAL (A1 + A2)                                    3,101.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)              1,606,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              1,551    E9  SECONDARY COST CEILING PER MEMB                              6,848
A5    SUMMER 00 FTE EQUIVALENT                                 55    E10 SECONDARY CEILING (A7 * E9)                          10,997,888.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                                 9,391,888.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         1,606            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                       848,363.30
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   12,199,703.13         PART F: EQUALIZED VALUE   (VAL/MEM =          221,663)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID    10R 210 + 10R 691   -    2,838,245.14   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         355,991,338
B4    GENERAL STATE AID         10R 000000 620   -    8,571,399.00
B5    NON-DED IMPACT AID        (DPI ESTIMATE)   -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT          10R 000000 850   -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF    10R 000000 874   -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             3,212,000,000
B9    REFUND OF DISBURSEMENT    10R 000000 972   -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS        (TO LINE C6)    =      790,058.99   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             2,856,008,662
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  1,428,004.33
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       11,771,630.53   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           1,451,131,814
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)           1,095,140,476
C4    REFUND PR YR REV    10E 490000 972     -                0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                7,087,869.63
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   11,771,630.53   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -      790,058.99   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             522,197,324
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00162460
C8    NET COST GENERAL FUND (NOT < 0)            =   10,981,571.54   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             166,205,986
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                 270,018.24
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         1,110,871.24
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         8,785,892.20
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -           810,000.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -30,506.83
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -2,224.00
D6    NON-REV RECEIPTS    30R 000000 800   -           273,895.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      26,976.24    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       8,753,161.00
D8    LONG TERM DEBT EXP 30E 281000 000          +     813,085.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +      78,571.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =     864,679.76    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,376)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 11,846,251.30       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-           0.00     I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -            0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 11,846,251.30      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                  18.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      8,753,179.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WESTBY AREA                                   WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6321                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         9,333,070.00

A1    3RD FRI SEPT 00 MEMBERSHIP                        1,192.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                         1,202.00    E7   PRIMARY CEILING (A7 * E6)                           1,224,000.00
A3    TOTAL (A1 + A2)                                   2,394.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)            1,224,000.00
A4    AVERAGE (A3 / 2) (ROUND)                             1,197    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                27    E10  SECONDARY CEILING (A7 * E9)                         8,381,952.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               7,157,952.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                        1,224             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                      951,118.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   9,451,288.00         PART F: EQUALIZED VALUE   (VAL/MEM =          194,263)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   1,532,680.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         237,778,167
B4    GENERAL STATE AID        10R 000000 620    -   7,008,065.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00    G1   PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00    G2   PRIMARY GUARANTEED VALUATION (A7 * G1)             2,448,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00    G3   PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     910,543.00    G4   PRIMARY NET GUARANTEED VALUE (G2 - F1)             2,210,221,833
                                                                     G5   PRIMARY EQUALIZATION AID (G3 * G4)                  1,105,110.92
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       9,345,976.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           1,105,968,456
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             868,190,289
C4    REFUND PR YR REV    10E 490000 972     -              73.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                5,619,023.05
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   9,345,903.00   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     910,543.00   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             397,988,496
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00238981
C8    NET COST GENERAL FUND (NOT < 0)            =   8,435,360.00   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             160,210,329
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                 382,872.25
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         9,467,413.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00   H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         7,107,006.22
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00   H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -           694,802.00   H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -24,677.31
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00   H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -1,592.00
D6    NON-REV RECEIPTS    30R 000000 800   -         8,730,000.00   H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      42,611.00   H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       7,080,737.00
D8    LONG TERM DEBT EXP 30E 281000 000          +     940,321.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00         *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =     897,710.00   I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,625)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    9,333,070.00    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   9,333,070.00    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                  13.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      7,080,750.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WESTFIELD                                     WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6335                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        10,450,136.26

A1    3RD FRI SEPT 00 MEMBERSHIP                         1,424.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          1,404.00    E7  PRIMARY CEILING (A7 * E6)                            1,437,000.00
A3    TOTAL (A1 + A2)                                    2,828.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             1,437,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              1,414    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                 23    E10 SECONDARY CEILING (A7 * E9)                          9,840,576.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                                8,403,576.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         1,437            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                   609,560.26
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   10,604,321.63         PART F: EQUALIZED VALUE   (VAL/MEM =          418,274)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -    4,325,812.16   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         601,059,744
B4    GENERAL STATE AID        10R 000000 620    -    5,382,811.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             2,874,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =      895,698.47   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             2,272,940,256
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  1,136,470.13
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       10,523,189.98   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           1,298,428,653
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             697,368,909
C4    REFUND PR YR REV    10E 490000 972     -              510.25   G10   SECONDARY EQUALIZATION AID (G8 * G9)                4,513,448.29
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   10,522,679.73   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -      895,698.47   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             467,246,298
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00130458
C8    NET COST GENERAL FUND (NOT < 0)            =    9,626,981.26   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -133,813,446
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                -174,570.35
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +           814,807.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         5,475,348.07
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -           814,807.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -19,011.78
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -3,765.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -           0.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       5,452,571.00
D8    LONG TERM DEBT EXP 30E 281000 000          +     823,155.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =     823,155.00    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,272)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 10,450,136.26       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 10,450,136.26      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               34.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      5,452,605.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WESTON                                        WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6354                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE         PART E: SHARED COST - CONTINUED        E5 =        3,239,208.35

A1    3RD FRI SEPT 00 MEMBERSHIP                           396.00   E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            404.00   E7   PRIMARY CEILING (A7 * E6)                             401,000.00
A3    TOTAL (A1 + A2)                                      800.00   E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              401,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                400   E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                  1   E10  SECONDARY CEILING (A7 * E9)                         2,746,048.00
A6    FOSTER GROUP HOME FTE EQUIV                               0   E11  SECONDARY SHARED COST                               2,345,048.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           401            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                  493,160.35
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   3,414,209.70         PART F: EQUALIZED VALUE   (VAL/MEM =          228,302)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -     819,314.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         91,548,911
B4    GENERAL STATE AID        10R 000000 620    -   2,109,469.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)              802,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     485,426.70   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)              710,451,089
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                   355,225.54
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       3,454,903.01   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)            362,331,169
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            270,782,258
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)               1,752,532.56
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   3,454,903.01   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     485,426.70   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            130,386,754
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00378229
C8    NET COST GENERAL FUND (NOT < 0)            =   2,969,476.31   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             38,837,843
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                146,895.99
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          275,200.41
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        2,254,654.09
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                    0.00
D4    PROPERTY TAXES      30R 000000 210   -          272,466.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -7,828.73
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                 -590.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                              0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      2,734.41    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      2,246,235.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    272,466.45
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    269,732.04    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,078)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    3,239,208.35    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   3,239,208.35    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               5.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      2,246,240.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WEYAUWEGA-FREMONT                             WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6384                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         8,361,799.91

A1    3RD FRI SEPT 00 MEMBERSHIP                        1,084.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                         1,090.00    E7   PRIMARY CEILING (A7 * E6)                           1,108,000.00
A3    TOTAL (A1 + A2)                                   2,174.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)            1,108,000.00
A4    AVERAGE (A3 / 2) (ROUND)                             1,087    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                21    E10  SECONDARY CEILING (A7 * E9)                         7,587,584.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               6,479,584.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                        1,108             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                      774,215.91
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   8,929,774.25         PART F: EQUALIZED VALUE   (VAL/MEM =          320,031)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   3,429,271.22    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         354,593,910
B4    GENERAL STATE AID        10R 000000 620    -   4,868,453.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             2,216,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     632,050.03   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             1,861,406,090
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    930,703.05
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       8,430,918.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          1,001,154,452
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            646,560,542
C4    REFUND PR YR REV    10E 490000 972     -             274.77   G10   SECONDARY EQUALIZATION AID (G8 * G9)               4,184,610.95
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   8,430,643.23   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     632,050.03   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            360,270,632
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00214898
C8    NET COST GENERAL FUND (NOT < 0)            =   7,798,593.20   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)              5,676,722
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                 12,199.16
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          862,905.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00     H1   01-02 EQUALIZATION AID EST (G5 + G10 + G15)         5,127,513.16
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00     H2   A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          862,905.00     H2   B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -17,804.01
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00     H2   C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -3,026.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00     H3   00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -          0.00     H4   01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       5,106,683.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    563,206.71
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    563,206.71    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,547)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    8,361,799.91    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   8,361,799.91     I4   00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                  28.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      5,106,711.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WEYERHAEUSER AREA                             WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6410                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         2,081,711.43

A1    3RD FRI SEPT 00 MEMBERSHIP                           249.00   E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            242.00   E7   PRIMARY CEILING (A7 * E6)                             251,000.00
A3    TOTAL (A1 + A2)                                      491.00   E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              251,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                246   E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                  5   E10  SECONDARY CEILING (A7 * E9)                         1,718,848.00
A6    FOSTER GROUP HOME FTE EQUIV                               0   E11  SECONDARY SHARED COST                               1,467,848.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           251            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                      362,863.43
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   2,324,446.95         PART F: EQUALIZED VALUE   (VAL/MEM =          415,141)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   1,234,269.73    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         104,200,442
B4    GENERAL STATE AID        10R 000000 620    -     883,970.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)               502,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     206,207.22   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)               397,799,558
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    198,899.78
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       2,255,341.98   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)            226,795,819
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            122,595,377
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                 793,450.77
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   2,255,341.98   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     206,207.22   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             81,613,654
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00444611
C8    NET COST GENERAL FUND (NOT < 0)            =   2,049,134.76   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -22,586,788
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)               -100,423.34
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +           32,895.87
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)              891,927.21
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                        0.00
D4    PROPERTY TAXES      30R 000000 210   -           32,736.27    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)               -3,097.00
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                     -605.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                                  0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -        159.60    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)            888,225.00
D8    LONG TERM DEBT EXP 30E 281000 000          +     32,736.27
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =     32,576.67    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,294)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    2,081,711.43    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   2,081,711.43    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                   5.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)        888,230.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WHEATLAND J1                                  WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6412                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         4,201,114.00

A1    3RD FRI SEPT 00 MEMBERSHIP                          504.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                           500.00    E7   PRIMARY CEILING (A7 * E6)                             508,000.00
A3    TOTAL (A1 + A2)                                   1,004.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              508,000.00
A4    AVERAGE (A3 / 2) (ROUND)                               502    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                 6    E10  SECONDARY CEILING (A7 * E9)                         3,478,784.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               2,970,784.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                          508             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                      722,330.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   4,031,157.00         PART F: EQUALIZED VALUE   (VAL/MEM =          453,430)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   1,200,387.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         230,342,676
B4    GENERAL STATE AID        10R 000000 620    -   2,450,537.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00    G1   PRIMARY GUARANTEED VALUE PER MEMB                      3,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00    G2   PRIMARY GUARANTEED VALUATION (A7 * G1)             1,524,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00    G3   PRIMARY REQUIRED RATE (E8 / G2)                       0.00033333
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     380,233.00    G4   PRIMARY NET GUARANTEED VALUE (G2 - F1)             1,293,657,324
                                                                     G5   PRIMARY EQUALIZATION AID (G3 * G4)                    431,214.80
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                    1,355,353
C1    TOTAL EXPENDITURE   10E 000000 000     +       4,039,254.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             688,519,324
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00431474
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             458,176,648
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                1,976,913.11
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   4,039,254.00   G11   TERTIARY GUARANTEED VALUE PER MEMB                       487,731
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     380,233.00   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             247,767,348
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00291536
C8    NET COST GENERAL FUND (NOT < 0)            =   3,659,021.00   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)              17,424,672
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                  50,799.19
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          540,493.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         2,458,927.10
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          540,493.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)            -8,538.01
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -1,008.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                           8,402.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -          0.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       2,457,783.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    542,093.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    542,093.00    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,270)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    4,201,114.00    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   4,201,114.00    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                   9.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      2,457,792.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WHITE LAKE                                    WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6440                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE         PART E: SHARED COST - CONTINUED        E5 =         2,174,120.18

A1    3RD FRI SEPT 00 MEMBERSHIP                           282.00   E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            284.00   E7   PRIMARY CEILING (A7 * E6)                             287,000.00
A3    TOTAL (A1 + A2)                                      566.00   E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              287,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                283   E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                  4   E10  SECONDARY CEILING (A7 * E9)                         1,965,376.00
A6    FOSTER GROUP HOME FTE EQUIV                               0   E11  SECONDARY SHARED COST                               1,678,376.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           287            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                  208,744.18
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   2,446,408.23         PART F: EQUALIZED VALUE   (VAL/MEM =          525,247)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   1,433,835.60    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)        150,746,013
B4    GENERAL STATE AID        10R 000000 620    -     758,790.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)              574,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     253,782.63   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)              423,253,987
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                   211,626.99
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       2,404,742.96   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)            259,324,303
C2    DEBT SRVC TRNSFR    10E 410000 830     -              15.65   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            108,578,290
C4    REFUND PR YR REV    10E 490000 972     -           1,316.15   G10   SECONDARY EQUALIZATION AID (G8 * G9)                 702,730.64
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   2,403,411.16   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     253,782.63   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             93,319,198
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00223688
C8    NET COST GENERAL FUND (NOT < 0)            =   2,149,628.53   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -57,426,815
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)               -128,456.89
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +           24,491.65
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)          785,900.74
D3    TRNSF FROM GEN FND 10E 410000 830    -               15.65    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                    0.00
D4    PROPERTY TAXES      30R 000000 210   -           24,476.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -2,728.84
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                 -825.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                              0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -          0.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)        782,347.00
D8    LONG TERM DEBT EXP 30E 281000 000          +     24,491.65
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =     24,491.65    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,575)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    2,174,120.18    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   2,174,120.18    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               8.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)        782,355.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WHITEFISH BAY                                 WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6419                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP *(SEE FOOTNOTE)    FTE         PART E: SHARED COST - CONTINUED        E5 =       20,849,978.33

A1    3RD FRI SEPT 00 MEMBERSHIP                        2,430.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                         2,434.00    E7   PRIMARY CEILING (A7 * E6)                           2,439,000.00
A3    TOTAL (A1 + A2)                                   4,864.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)            2,439,000.00
A4    AVERAGE (A3 / 2) (ROUND)                             2,432    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                 7    E10  SECONDARY CEILING (A7 * E9)                        16,702,272.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                              14,263,272.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                        2,439             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                4,147,706.33
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000   +   24,001,056.26         PART F: EQUALIZED VALUE   (VAL/MEM =          497,798)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002   +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691   -   12,656,301.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)      1,214,128,800
B4    GENERAL STATE AID        10R 000000 620   -    7,072,354.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)   -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850   -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873    -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874   -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            4,878,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972   -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)    =    4,272,401.26   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            3,663,871,200
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                 1,831,935.60
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000    +       23,920,863.86   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          2,203,804,791
C2    DEBT SRVC TRNSFR    10E 410000 830    -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950    -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            989,675,991
C4    REFUND PR YR REV    10E 490000 972    -            1,651.75   G10   SECONDARY EQUALIZATION AID (G8 * G9)               6,405,291.88
C5    GROSS COST GEN FUND (C1-C2-C3-C4)         +   23,919,212.11   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)       -    4,272,401.26   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            793,050,606
C7    INTEREST, OPER DEBT 30E 283000 680        +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00523007
C8    NET COST GENERAL FUND (NOT < 0)           =   19,646,810.85   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)           -421,078,194
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)             -2,202,268.43
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +        5,250,758.16
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        6,034,959.05
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                    0.00
D4    PROPERTY TAXES      30R 000000 210   -        1,210,000.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)          -20,954.89
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ               -7,356.00
D6    NON-REV RECEIPTS    30R 000000 800   -        3,995,000.00    H3    00-01 PRIOR YR DATA ERROR ADJ                              0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)    -      45,758.16    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      6,006,648.00
D8    LONG TERM DEBT EXP 30E 281000 000         +   1,248,925.64
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)        +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002        +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)         =   1,203,167.48    I1    01-02 220/SPADJ AID EST                          2,675,935.01
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)           0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,549)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)    -9,291.52
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 20,849,978.33      I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                    20.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C) 2,666,663.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 20,849,978.33     I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               68.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      8,673,379.00
       * CH 220 RESIDENT INTER FTE COUNTS ONLY 75% IN 2002.                * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WHITEHALL                                     WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6426                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         5,873,572.68

A1    3RD FRI SEPT 00 MEMBERSHIP                           769.00   E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            776.00   E7  PRIMARY CEILING (A7 * E6)                              778,000.00
A3    TOTAL (A1 + A2)                                    1,545.00   E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)               778,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                773   E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                  4   E10 SECONDARY CEILING (A7 * E9)                          5,327,744.00
A6    FOSTER GROUP HOME FTE EQUIV                               1   E11 SECONDARY SHARED COST                                4,549,744.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           778           ((LESSER OF E5 OR E10) - E8)
                                                                    E12 TERTIARY SHARED COST                                       545,828.68
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC            (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   6,203,077.80         PART F: EQUALIZED VALUE   (VAL/MEM =          189,543)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   1,311,575.16   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         147,464,838
B4    GENERAL STATE AID        10R 000000 620    -   4,468,306.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             1,556,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     423,196.64   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             1,408,535,162
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    704,267.58
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       5,900,007.84   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             702,976,682
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             555,511,844
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                3,595,333.76
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   5,900,007.84   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     423,196.64   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             252,969,812
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00215768
C8    NET COST GENERAL FUND (NOT < 0)            =   5,476,811.20   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             105,504,974
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                 227,645.97
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          392,858.39
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         4,527,247.31
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          391,380.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -15,719.74
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                  -920.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      1,478.39    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       4,510,608.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    398,239.87
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    396,761.48    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,550)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    5,873,572.68    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   5,873,572.68    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                   6.00

                                                                    I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      4,510,614.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WHITEWATER                                    WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6461                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        16,867,825.00

A1    3RD FRI SEPT 00 MEMBERSHIP                         2,056.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          2,063.00    E7  PRIMARY CEILING (A7 * E6)                            2,098,000.00
A3    TOTAL (A1 + A2)                                    4,119.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             2,098,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              2,060    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                 38    E10 SECONDARY CEILING (A7 * E9)                         14,367,104.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                               12,269,104.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         2,098            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                  2,500,721.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   15,809,251.00         PART F: EQUALIZED VALUE   (VAL/MEM =          371,178)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -    6,356,627.00   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         778,731,240
B4    GENERAL STATE AID        10R 000000 620    -    8,258,663.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             4,196,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =    1,193,961.00   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             3,417,268,760
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  1,708,634.38
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       15,534,084.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           1,895,687,762
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)           1,116,956,522
C4    REFUND PR YR REV    10E 490000 972     -            1,476.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                7,229,065.48
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   15,532,608.00   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -    1,193,961.00   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             682,173,092
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00366582
C8    NET COST GENERAL FUND (NOT < 0)            =   14,338,647.00   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             -96,558,148
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                -353,964.79
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         2,432,396.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         8,583,735.07
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -         2,386,485.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -29,804.89
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -5,117.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      45,911.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       8,548,813.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   2,575,089.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   2,529,178.00    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,040)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 16,867,825.00       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 16,867,825.00      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               46.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      8,548,859.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WHITNALL                                      WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6470                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP *(SEE FOOTNOTE)    FTE         PART E: SHARED COST - CONTINUED        E5 =        19,662,138.30

A1    3RD FRI SEPT 00 MEMBERSHIP                        2,273.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                         2,307.00    E7   PRIMARY CEILING (A7 * E6)                           2,319,000.00
A3    TOTAL (A1 + A2)                                   4,580.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)            2,319,000.00
A4    AVERAGE (A3 / 2) (ROUND)                             2,290    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                29    E10  SECONDARY CEILING (A7 * E9)                        15,880,512.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                              13,561,512.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                        2,319             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                 3,781,626.30
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000   +   21,292,786.00         PART F: EQUALIZED VALUE   (VAL/MEM =          465,112)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002   +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691   -   11,883,245.25    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)       1,078,594,596
B4    GENERAL STATE AID        10R 000000 620   -    6,509,556.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)   -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850   -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873    -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874   -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             4,638,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972   -        1,082.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)    =    2,898,902.75   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             3,559,405,404
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                  1,779,702.70
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000    +       20,835,775.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           2,095,376,511
C2    DEBT SRVC TRNSFR    10E 410000 830    -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950    -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)           1,016,781,915
C4    REFUND PR YR REV    10E 490000 972    -           10,390.95   G10   SECONDARY EQUALIZATION AID (G8 * G9)                6,580,724.40
C5    GROSS COST GEN FUND (C1-C2-C3-C4)         +   20,825,384.05   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)       -    2,898,902.75   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             754,032,126
C7    INTEREST, OPER DEBT 30E 283000 680        +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00501521
C8    NET COST GENERAL FUND (NOT < 0)           =   17,926,481.30   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -324,562,470
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)              -1,627,748.95
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +        4,389,441.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         6,732,678.15
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -        1,642,913.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -23,377.55
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -7,181.00
D6    NON-REV RECEIPTS    30R 000000 800   -        2,715,000.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)    -      31,528.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       6,702,120.00
D8    LONG TERM DEBT EXP 30E 281000 000         +   1,684,335.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)        +      82,850.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002        +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)         =   1,735,657.00    I1    01-02 220/SPADJ AID EST                          1,471,840.41
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)           0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,479)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)    -5,110.60
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 19,662,138.30      I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                  -140.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C) 1,466,590.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 19,662,138.30     I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               68.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      8,168,778.00
       * CH 220 RESIDENT INTER FTE COUNTS ONLY 75% IN 2002.                * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WILD ROSE                                     WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6475                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         5,644,657.00

A1    3RD FRI SEPT 00 MEMBERSHIP                          784.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                           749.00    E7   PRIMARY CEILING (A7 * E6)                             768,000.00
A3    TOTAL (A1 + A2)                                   1,533.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              768,000.00
A4    AVERAGE (A3 / 2) (ROUND)                               767    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                 0    E10  SECONDARY CEILING (A7 * E9)                         5,259,264.00
A6    FOSTER GROUP HOME FTE EQUIV                              1    E11  SECONDARY SHARED COST                               4,491,264.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                          768             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                  385,393.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   5,576,069.00         PART F: EQUALIZED VALUE   (VAL/MEM =          518,459)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   2,816,834.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)        398,176,596
B4    GENERAL STATE AID        10R 000000 620    -   2,276,905.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            1,536,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     482,330.00   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            1,137,823,404
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                   568,911.70
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       5,326,134.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)            693,940,992
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            295,764,396
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)               1,914,219.70
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   5,326,134.00   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     482,330.00   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            249,718,272
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00154331
C8    NET COST GENERAL FUND (NOT < 0)            =   4,843,804.00   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)           -148,458,324
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)               -229,117.22
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          812,225.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         2,254,014.18
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          795,657.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)            -7,826.50
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -2,486.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -     16,568.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       2,243,702.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    817,421.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    800,853.00    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,350)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    5,644,657.00    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   5,644,657.00    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               24.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      2,243,726.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WILLIAMS BAY                                  WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6482                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         5,450,083.00

A1    3RD FRI SEPT 00 MEMBERSHIP                          522.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                           511.00    E7   PRIMARY CEILING (A7 * E6)                             522,000.00
A3    TOTAL (A1 + A2)                                   1,033.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              522,000.00
A4    AVERAGE (A3 / 2) (ROUND)                               517    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                 5    E10  SECONDARY CEILING (A7 * E9)                         3,574,656.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               3,052,656.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                          522             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                 1,875,427.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   4,990,745.00         PART F: EQUALIZED VALUE   (VAL/MEM =          941,352)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   4,452,821.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         491,385,531
B4    GENERAL STATE AID        10R 000000 620    -     279,391.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             1,044,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     258,533.00   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)               552,614,469
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    276,307.23
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       4,958,696.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             471,663,018
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             -19,722,513
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                 -127,646.27
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   4,958,696.00   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     258,533.00   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             169,730,388
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.01104945
C8    NET COST GENERAL FUND (NOT < 0)            =   4,700,163.00   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -321,655,143
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)              -3,554,112.42
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          741,184.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)              276,307.23
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                        0.00
D4    PROPERTY TAXES      30R 000000 210   -          729,975.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)                 -959.41
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                        0.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                                  0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -     11,209.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)            275,348.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    761,129.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    749,920.00    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM =10,441)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    5,450,083.00    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   5,450,083.00    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                  0.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)        275,348.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WILMOT GRADE SCHOOL                           WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
5075                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         1,100,441.00

A1    3RD FRI SEPT 00 MEMBERSHIP                           144.00   E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            146.00   E7  PRIMARY CEILING (A7 * E6)                              145,000.00
A3    TOTAL (A1 + A2)                                      290.00   E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)               145,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                145   E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                  0   E10 SECONDARY CEILING (A7 * E9)                            992,960.00
A6    FOSTER GROUP HOME FTE EQUIV                               0   E11 SECONDARY SHARED COST                                  847,960.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           145           ((LESSER OF E5 OR E10) - E8)
                                                                    E12 TERTIARY SHARED COST                                       107,481.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC            (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   1,244,007.00         PART F: EQUALIZED VALUE   (VAL/MEM =          474,902)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -     563,546.00   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)             68,860,723
B4    GENERAL STATE AID        10R 000000 620    -     593,773.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      3,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)               435,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00033333
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =      86,688.00   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)               366,139,277
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    122,045.21
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                   1,355,353
C1    TOTAL EXPENDITURE   10E 000000 000     +       1,187,129.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)            196,526,185
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00431474
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            127,665,462
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                 550,843.28
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   1,187,129.00   G11   TERTIARY GUARANTEED VALUE PER MEMB                      487,731
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -      86,688.00   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             70,720,995
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00151979
C8    NET COST GENERAL FUND (NOT < 0)            =   1,100,441.00   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)              1,860,272
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                  2,827.22
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +                0.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)              675,715.71
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                        0.00
D4    PROPERTY TAXES      30R 000000 210   -                0.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)               -2,346.25
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                     -293.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                                  0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -          0.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)            673,076.00
D8    LONG TERM DEBT EXP 30E 281000 000          +          0.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =          0.00    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,589)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    1,100,441.00    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-           0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -            0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   1,100,441.00    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                   3.00

                                                                    I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)        673,079.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WILMOT UHS                                    WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                   OCTOBER, 2001
6545                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =        8,910,388.84

A1    3RD FRI SEPT 00 MEMBERSHIP                        1,092.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                         1,078.00    E7   PRIMARY CEILING (A7 * E6)                           1,089,000.00
A3    TOTAL (A1 + A2)                                   2,170.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)            1,089,000.00
A4    AVERAGE (A3 / 2) (ROUND)                             1,085    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                 4    E10  SECONDARY CEILING (A7 * E9)                         7,457,472.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               6,368,472.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                        1,089             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                1,452,916.84
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   9,223,761.93         PART F: EQUALIZED VALUE   (VAL/MEM =       1,076,010)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   4,253,255.60    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)      1,171,774,627
B4    GENERAL STATE AID        10R 000000 620    -   3,895,217.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     6,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            6,534,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00016667
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =   1,075,289.33   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            5,362,225,373
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                   893,722.10
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                   2,710,707
C1    TOTAL EXPENDITURE   10E 000000 000     +       9,348,589.73   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          2,951,959,923
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00215737
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)          1,780,185,296
C4    REFUND PR YR REV    10E 490000 972     -             168.71   G10   SECONDARY EQUALIZATION AID (G8 * G9)               3,840,518.35
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   9,348,421.02   G11   TERTIARY GUARANTEED VALUE PER MEMB                      975,462
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -   1,075,289.33   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)          1,062,278,118
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00136774
C8    NET COST GENERAL FUND (NOT < 0)            =   8,273,131.69   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)           -109,496,509
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)               -149,762.76
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          604,040.84
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        4,584,477.69
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                    0.00
D4    PROPERTY TAXES      30R 000000 210   -          598,508.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)          -15,918.46
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ               -2,514.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                              0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      5,532.84    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      4,566,045.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    642,789.99
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    637,257.15    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,182)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    8,910,388.84    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   8,910,388.84    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               23.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      4,566,068.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WINNECONNE COMMUNITY                          WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6608                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        12,025,196.94

A1    3RD FRI SEPT 00 MEMBERSHIP                         1,646.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          1,663.00    E7  PRIMARY CEILING (A7 * E6)                            1,676,000.00
A3    TOTAL (A1 + A2)                                    3,309.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             1,676,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              1,655    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                 21    E10 SECONDARY CEILING (A7 * E9)                         11,477,248.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                                9,801,248.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         1,676            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                       547,948.94
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   11,765,289.34         PART F: EQUALIZED VALUE   (VAL/MEM =          330,123)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -    3,579,304.85   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         553,285,958
B4    GENERAL STATE AID        10R 000000 620    -    7,436,975.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             3,352,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =      749,009.49   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             2,798,714,042
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  1,399,357.02
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       11,415,579.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           1,514,381,644
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             961,095,686
C4    REFUND PR YR REV    10E 490000 972     -              406.66   G10   SECONDARY EQUALIZATION AID (G8 * G9)                6,220,317.00
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   11,415,172.34   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -      749,009.49   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             544,958,104
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00100549
C8    NET COST GENERAL FUND (NOT < 0)            =   10,666,162.85   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)              -8,327,854
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                  -8,373.57
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         1,387,672.81
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.06    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         7,611,300.45
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -         1,365,533.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -26,428.35
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -3,519.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      22,139.87    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       7,581,353.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   1,381,173.96
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   1,359,034.09    I1    01-02 220/SPADJ AID EST                                       0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,175)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 12,025,196.94       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 12,025,196.94      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                  31.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      7,581,384.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WINTER                                        WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6615                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =        3,817,634.59

A1    3RD FRI SEPT 00 MEMBERSHIP                           438.00   E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            430.00   E7   PRIMARY CEILING (A7 * E6)                             438,000.00
A3    TOTAL (A1 + A2)                                      868.00   E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              438,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                434   E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                  4   E10  SECONDARY CEILING (A7 * E9)                         2,999,424.00
A6    FOSTER GROUP HOME FTE EQUIV                               0   E11  SECONDARY SHARED COST                               2,561,424.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           438            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                  818,210.59
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   4,212,387.75         PART F: EQUALIZED VALUE   (VAL/MEM =          509,919)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   2,204,155.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)        223,344,553
B4    GENERAL STATE AID        10R 000000 620    -   1,460,258.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)              876,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     547,974.75   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)              652,655,447
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                   326,327.72
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       4,049,409.12   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)            395,763,222
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            172,418,669
C4    REFUND PR YR REV    10E 490000 972     -             165.14   G10   SECONDARY EQUALIZATION AID (G8 * G9)               1,115,912.59
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   4,049,243.98   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     547,974.75   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            142,417,452
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00574516
C8    NET COST GENERAL FUND (NOT < 0)            =   3,501,269.23   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -80,927,101
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)               -464,939.14
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         2,378,438.89
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00   H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)          977,301.17
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00   H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                    0.00
D4    PROPERTY TAXES      30R 000000 210   -           300,840.00   H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -3,393.44
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00   H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ               -1,373.00
D6    NON-REV RECEIPTS    30R 000000 800   -         2,075,000.00   H3    00-01 PRIOR YR DATA ERROR ADJ                              0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -       2,598.89   H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)        972,535.00
D8    LONG TERM DEBT EXP 30E 281000 000          +     318,964.25
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00         *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =     316,365.36   I1    01-02 220/SPADJ AID EST                              279,225.98
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,716)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)        -969.54
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    3,817,634.59    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)      278,256.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   3,817,634.59    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               13.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      1,250,804.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WISCONSIN DELLS                               WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                      OCTOBER, 2001
6678                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        13,158,492.37

A1    3RD FRI SEPT 00 MEMBERSHIP                         1,730.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          1,723.00    E7  PRIMARY CEILING (A7 * E6)                            1,738,000.00
A3    TOTAL (A1 + A2)                                    3,453.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             1,738,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              1,727    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                 11    E10 SECONDARY CEILING (A7 * E9)                         11,901,824.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                               10,163,824.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         1,738            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                  1,256,668.37
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   13,545,216.96         PART F: EQUALIZED VALUE   (VAL/MEM =          671,145)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -    8,484,397.39   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)       1,166,450,528
B4    GENERAL STATE AID        10R 000000 620    -    3,451,420.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -        3,552.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             3,476,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =    1,605,847.57   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             2,309,549,472
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  1,154,774.74
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       13,230,486.96   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)          1,570,402,922
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            403,952,394
C4    REFUND PR YR REV    10E 490000 972     -            1,165.34   G10   SECONDARY EQUALIZATION AID (G8 * G9)               2,614,424.33
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   13,229,321.62   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -    1,605,847.57   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            565,117,652
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00222373
C8    NET COST GENERAL FUND (NOT < 0)            =   11,623,474.05   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)           -601,332,876
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)             -1,337,201.96
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         6,342,979.74
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         2,431,997.11
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -         1,514,888.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)            -8,444.51
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -6,304.00
D6    NON-REV RECEIPTS    30R 000000 800   -         4,815,000.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      13,091.74    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       2,417,249.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   1,551,662.06
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   1,538,570.32    I1    01-02 220/SPADJ AID EST                                  522,659.46
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                 0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,571)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)          -1,814.80
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 13,162,044.37       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                           0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)          520,845.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -        3,552.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 13,158,492.37      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                 60.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      2,938,154.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WISCONSIN HEIGHTS                             WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
0469                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         9,659,176.40

A1    3RD FRI SEPT 00 MEMBERSHIP                        1,193.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                         1,186.00    E7  PRIMARY CEILING (A7 * E6)                            1,206,000.00
A3    TOTAL (A1 + A2)                                   2,379.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             1,206,000.00
A4    AVERAGE (A3 / 2) (ROUND)                             1,190    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                16    E10 SECONDARY CEILING (A7 * E9)                          8,258,688.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11 SECONDARY SHARED COST                                7,052,688.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                        1,206            ((LESSER OF E5 OR E10) - E8)
                                                                    E12 TERTIARY SHARED COST                                  1,400,488.40
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC            (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   9,706,059.30         PART F: EQUALIZED VALUE   (VAL/MEM =          276,150)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   3,303,854.02   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         333,036,906
B4    GENERAL STATE AID        10R 000000 620    -   5,848,086.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             2,412,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     554,119.28   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             2,078,963,094
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                  1,039,481.55
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       9,440,632.53   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           1,089,704,214
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             756,667,308
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                4,897,234.05
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   9,440,632.53   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     554,119.28   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             392,135,724
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00357144
C8    NET COST GENERAL FUND (NOT < 0)            =   8,886,513.25   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)              59,098,818
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                 211,067.88
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          775,704.35
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         6,147,783.48
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -          760,000.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -21,346.65
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -2,172.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -     15,704.35    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       6,124,265.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    788,367.50
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    772,663.15    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,009)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    9,659,176.40    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-           0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -            0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   9,659,176.40    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               18.00

                                                                    I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      6,124,283.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WISCONSIN RAPIDS                              WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6685                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        45,797,811.00

A1    3RD FRI SEPT 00 MEMBERSHIP                         5,951.00    E6  PRIMARY COST CEILING PER MEMB                                1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          5,937.00    E7  PRIMARY CEILING (A7 * E6)                             6,047,000.00
A3    TOTAL (A1 + A2)                                   11,888.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)              6,047,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              5,944    E9  SECONDARY COST CEILING PER MEMB                              6,848
A5    SUMMER 00 FTE EQUIVALENT                                104    E10 SECONDARY CEILING (A7 * E9)                          41,409,856.00
A6    FOSTER GROUP HOME FTE EQUIV                              -1    E11 SECONDARY SHARED COST                                35,362,856.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         6,047            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                  4,387,955.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   48,099,317.00         PART F: EQUALIZED VALUE   (VAL/MEM =          267,782)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   13,158,635.00   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)       1,619,280,555
B4    GENERAL STATE AID        10R 000000 620    -   30,519,580.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)            12,094,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -        1,290.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =    4,419,812.00   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)            10,474,719,445
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  5,237,359.72
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       47,633,869.00   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           5,463,881,743
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)           3,844,601,188
C4    REFUND PR YR REV    10E 490000 972     -           22,204.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)               24,882,681.79
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   47,611,665.00   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -    4,419,812.00   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)           1,966,206,238
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00223169
C8    NET COST GENERAL FUND (NOT < 0)            =   43,191,853.00   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             346,925,683
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                 774,230.58
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         2,620,263.00
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        30,894,272.09
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -         2,594,942.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)          -107,272.68
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ               -10,390.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      25,321.00    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      30,776,609.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   2,631,279.00
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   2,605,958.00    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,574)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 45,797,811.00       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 45,797,811.00      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               87.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)     30,776,696.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WITTENBERG-BIRNAMWOOD                         WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                     OCTOBER, 2001
6692                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE          PART E: SHARED COST - CONTINUED        E5 =        10,183,436.29

A1    3RD FRI SEPT 00 MEMBERSHIP                         1,406.00    E6  PRIMARY COST CEILING PER MEMB                               1,000
A2    2ND FRI JAN 01 MEMBERSHIP                          1,419.00    E7  PRIMARY CEILING (A7 * E6)                            1,421,000.00
A3    TOTAL (A1 + A2)                                    2,825.00    E8  PRIMARY SHARED COST (LESSER OF E5 OR E7)             1,421,000.00
A4    AVERAGE (A3 / 2) (ROUND)                              1,413    E9  SECONDARY COST CEILING PER MEMB                             6,848
A5    SUMMER 00 FTE EQUIVALENT                                  8    E10 SECONDARY CEILING (A7 * E9)                          9,731,008.00
A6    FOSTER GROUP HOME FTE EQUIV                               0    E11 SECONDARY SHARED COST                                8,310,008.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                         1,421            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                   452,428.29
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   10,495,964.50         PART F: EQUALIZED VALUE   (VAL/MEM =          216,136)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +            0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -    2,089,693.01   F1    2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         307,129,496
B4    GENERAL STATE AID        10R 000000 620    -    7,617,107.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -            0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -            0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -            0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -            0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             2,842,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -            0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =      789,164.49   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             2,534,870,504
                                                                     G5    PRIMARY EQUALIZATION AID (G3 * G4)                  1,267,435.25
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                            (NOT LESS THAN 0)
                                                                     G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       10,448,499.02   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)           1,283,971,549
C2    DEBT SRVC TRNSFR    10E 410000 830     -                0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -                0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             976,842,053
C4    REFUND PR YR REV    10E 490000 972     -              338.14   G10   SECONDARY EQUALIZATION AID (G8 * G9)                6,322,229.22
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   10,448,160.88   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -      789,164.49   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             462,043,834
C7    INTEREST, OPER DEBT 30E 283000 680         +            0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00097919
C8    NET COST GENERAL FUND (NOT < 0)            =    9,658,996.39   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             154,914,338
                                                                     G15   TERTIARY EQUALIZATION AID (G13 * G14)                 151,690.57
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                           PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +           516,097.06
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         7,741,355.04
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -           510,810.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -26,879.93
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -1,866.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -       5,287.06    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       7,712,609.00
D8    LONG TERM DEBT EXP 30E 281000 000          +     529,726.96
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =     524,439.90    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                     I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,166)         I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) + 10,183,436.29       I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00    I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    = 10,183,436.29      I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               14.00

                                                                     I5    01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      7,712,623.00
                                                                            * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WONEWOC-UNION CENTER                          WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6713                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE         PART E: SHARED COST - CONTINUED        E5 =        3,157,371.74

A1    3RD FRI SEPT 00 MEMBERSHIP                           443.00   E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            449.00   E7   PRIMARY CEILING (A7 * E6)                             466,000.00
A3    TOTAL (A1 + A2)                                      892.00   E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              466,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                446   E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                 20   E10  SECONDARY CEILING (A7 * E9)                         3,191,168.00
A6    FOSTER GROUP HOME FTE EQUIV                               0   E11  SECONDARY SHARED COST                               2,691,371.74
A7    AID MEMBERSHIP (A4 + A5 + A6)                           466            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                        0.00
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   3,358,314.47         PART F: EQUALIZED VALUE   (VAL/MEM =          287,187)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -     763,317.54    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)        133,829,164
B4    GENERAL STATE AID        10R 000000 620    -   2,320,749.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                     2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)              932,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                      0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     274,247.93   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)              798,170,836
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                   399,085.42
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                     903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       3,254,932.64   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)            421,063,154
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                   0.00639185
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)            287,233,990
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)               1,835,956.58
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   3,254,932.64   G11   TERTIARY GUARANTEED VALUE PER MEMB                      325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     274,247.93   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)            151,521,764
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                   0.00000000
C8    NET COST GENERAL FUND (NOT < 0)            =   2,980,684.71   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             17,692,600
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                      0.00
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +          190,440.34
D2    RES EQTY TRNSF-IN   30B 992000 002   +                0.00    H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)        2,235,042.00
D3    TRNSF FROM GEN FND 10E 410000 830    -                0.00    H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                    0.00
D4    PROPERTY TAXES      30R 000000 210   -          183,564.00    H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -7,760.63
D5    PMNT LIEU OF TAX    30R 000000 220   -                0.00    H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                 -828.00
D6    NON-REV RECEIPTS    30R 000000 800   -                0.00    H3    00-01 PRIOR YR DATA ERROR ADJ                              0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      6,876.34    H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)      2,226,453.00
D8    LONG TERM DEBT EXP 30E 281000 000          +    183,563.37
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +          0.00          *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +          0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =    176,687.03    I1    01-02 220/SPADJ AID EST                                    0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 6,775)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    3,157,371.74    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   3,157,371.74    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               7.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      2,226,460.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WOODRUFF J1                                   WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6720                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         5,144,295.89

A1    3RD FRI SEPT 00 MEMBERSHIP                          564.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                           554.00    E7   PRIMARY CEILING (A7 * E6)                             568,000.00
A3    TOTAL (A1 + A2)                                   1,118.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              568,000.00
A4    AVERAGE (A3 / 2) (ROUND)                               559    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                 9    E10  SECONDARY CEILING (A7 * E9)                         3,889,664.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               3,321,664.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                          568             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                 1,254,631.89
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   5,111,823.28         PART F: EQUALIZED VALUE   (VAL/MEM =          835,736)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   3,115,149.00    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         474,697,900
B4    GENERAL STATE AID        10R 000000 620    -   1,458,359.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      3,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             1,704,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00033333
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     538,315.28   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             1,229,302,100
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    409,763.27
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                    1,355,353
C1    TOTAL EXPENDITURE   10E 000000 000     +       4,861,157.43   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             769,840,504
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00431474
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             295,142,604
C4    REFUND PR YR REV    10E 490000 972     -           1,766.78   G10   SECONDARY EQUALIZATION AID (G8 * G9)                1,273,463.60
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   4,859,390.65   G11   TERTIARY GUARANTEED VALUE PER MEMB                       487,731
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     538,315.28   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             277,031,208
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00452885
C8    NET COST GENERAL FUND (NOT < 0)            =   4,321,075.37   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)            -197,666,692
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                -895,202.80
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         5,236,099.02
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00    H1   01-02 EQUALIZATION AID EST (G5 + G10 + G15)              788,024.07
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00    H2   A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                        0.00
D4    PROPERTY TAXES      30R 000000 210   -           815,120.50    H2   B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)               -2,736.22
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00    H2   C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                   -1,973.00
D6    NON-REV RECEIPTS    30R 000000 800   -         4,408,355.48    H3   00-01 PRIOR YR DATA ERROR ADJ                                  0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      12,623.04    H4   01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)            783,315.00
D8    LONG TERM DEBT EXP 30E 281000 000          +     835,843.56
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00         *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =     823,220.52   I1    01-02 220/SPADJ AID EST                                  462,962.63
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                 0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 9,057)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)          -1,607.52
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    5,144,295.89    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                           0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)          461,355.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   5,144,295.89     I4   00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                 19.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      1,244,689.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
WRIGHTSTOWN COMMUNITY                         WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6734                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                   FTE          PART E: SHARED COST - CONTINUED        E5 =         7,768,767.79

A1    3RD FRI SEPT 00 MEMBERSHIP                          941.00    E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                           958.00    E7   PRIMARY CEILING (A7 * E6)                             964,000.00
A3    TOTAL (A1 + A2)                                   1,899.00    E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              964,000.00
A4    AVERAGE (A3 / 2) (ROUND)                               950    E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                14    E10  SECONDARY CEILING (A7 * E9)                         6,601,472.00
A6    FOSTER GROUP HOME FTE EQUIV                              0    E11  SECONDARY SHARED COST                               5,637,472.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                          964             ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                 1,167,295.79
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   6,958,343.92         PART F: EQUALIZED VALUE   (VAL/MEM =          285,058)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -   2,396,163.08    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         274,795,716
B4    GENERAL STATE AID        10R 000000 620    -   4,220,723.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00   G1    PRIMARY GUARANTEED VALUE PER MEMB                      2,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00   G2    PRIMARY GUARANTEED VALUATION (A7 * G1)             1,928,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00   G3    PRIMARY REQUIRED RATE (E8 / G2)                       0.00050000
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     341,457.84   G4    PRIMARY NET GUARANTEED VALUE (G2 - F1)             1,653,204,284
                                                                    G5    PRIMARY EQUALIZATION AID (G3 * G4)                    826,602.14
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                      903,569
C1    TOTAL EXPENDITURE   10E 000000 000     +       6,997,865.15   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             871,040,516
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00647211
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             596,244,800
C4    REFUND PR YR REV    10E 490000 972     -               0.00   G10   SECONDARY EQUALIZATION AID (G8 * G9)                3,858,961.93
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   6,997,865.15   G11   TERTIARY GUARANTEED VALUE PER MEMB                       325,154
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     341,457.84   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             313,448,456
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00372404
C8    NET COST GENERAL FUND (NOT < 0)            =   6,656,407.31   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)              38,652,740
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                 143,944.35
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +           944,217.56
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00   H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         4,829,508.42
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00   H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -           869,952.00   H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)           -16,769.27
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00   H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                -1,790.00
D6    NON-REV RECEIPTS    30R 000000 800   -                 0.00   H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -      74,265.56   H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       4,810,949.00
D8    LONG TERM DEBT EXP 30E 281000 000          +   1,186,626.04
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00         *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =   1,112,360.48   I1    01-02 220/SPADJ AID EST                                    0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)             0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 8,059)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)           0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    7,768,767.79    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                       0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)            0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   7,768,767.79    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ               16.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      4,810,965.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.
YORKVILLE J2                                  WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION                                    OCTOBER, 2001
6748                                     2001-2002 OCTOBER 15, 2001 CERTIFICATION OF GENERAL AID

      PART A: 2000-01 UNAUDITED MEMBERSHIP                    FTE         PART E: SHARED COST - CONTINUED        E5 =         2,412,237.24

A1    3RD FRI SEPT 00 MEMBERSHIP                           314.00   E6   PRIMARY COST CEILING PER MEMB                              1,000
A2    2ND FRI JAN 01 MEMBERSHIP                            313.00   E7   PRIMARY CEILING (A7 * E6)                             314,000.00
A3    TOTAL (A1 + A2)                                      627.00   E8   PRIMARY SHARED COST (LESSER OF E5 OR E7)              314,000.00
A4    AVERAGE (A3 / 2) (ROUND)                                314   E9   SECONDARY COST CEILING PER MEMB                            6,848
A5    SUMMER 00 FTE EQUIVALENT                                  0   E10  SECONDARY CEILING (A7 * E9)                         2,150,272.00
A6    FOSTER GROUP HOME FTE EQUIV                               0   E11  SECONDARY SHARED COST                               1,836,272.00
A7    AID MEMBERSHIP (A4 + A5 + A6)                           314            ((LESSER OF E5 OR E10) - E8)
                                                                     E12 TERTIARY SHARED COST                                      261,965.24
      PART B: 2000-01 GENERAL FUND DEDUCTIBLE RECEIPTS - 1506 AC             (GREATER OF (E5 - E8 - E11) OR 0)

B1    TOTAL REVENUE & OTH SRCS 10R 000000 000    +   2,415,289.52         PART F: EQUALIZED VALUE   (VAL/MEM =          699,451)
B2    RESID EQUITY TRANSFER-IN 10B 992000 002    +           0.00
B3    PROP TAX + COMP AID   10R 210 + 10R 691    -     992,438.48    F1   2000 SCH AID TIF-OUT VAL (INCLUDES COMP VAL)         219,627,631
B4    GENERAL STATE AID        10R 000000 620    -   1,172,036.00
B5    NON-DED IMPACT AID       (DPI ESTIMATE)    -           0.00         PART G: 2001-02 EQUAL AID BY TIER - OCTOBER 15, 2001
B6    REORG SETTLEMENT         10R 000000 850    -           0.00
B7    LONG TERM OP BORR, NOTE 10R 000000 873     -           0.00    G1   PRIMARY GUARANTEED VALUE PER MEMB                      3,000,000
B8    LONG TERM OP BORR, STF   10R 000000 874    -           0.00    G2   PRIMARY GUARANTEED VALUATION (A7 * G1)               942,000,000
B9    REFUND OF DISBURSEMENT   10R 000000 972    -           0.00    G3   PRIMARY REQUIRED RATE (E8 / G2)                       0.00033333
B10   DEDUCTIBLE RECEIPTS       (TO LINE C6)     =     250,815.04    G4   PRIMARY NET GUARANTEED VALUE (G2 - F1)               722,372,369
                                                                     G5   PRIMARY EQUALIZATION AID (G3 * G4)                    240,788.38
      PART C: 2000-01 NET COST OF GENERAL FUND - 1506 AC                           (NOT LESS THAN 0)
                                                                    G6    SECONDARY GUARANTEED VALUE PER MEMB                    1,355,353
C1    TOTAL EXPENDITURE   10E 000000 000     +       2,512,817.45   G7    SECONDARY GUARANTEED VALUATION (A7 * G6)             425,580,842
C2    DEBT SRVC TRNSFR    10E 410000 830     -               0.00   G8    SECONDARY REQUIRED RATE (E11 / G7)                    0.00431474
C3    REORG SETTLEMENT    10E 490000 950     -               0.00   G9    SECONDARY NET GUARANTEED VALUE (G7 - F1)             205,953,211
C4    REFUND PR YR REV    10E 490000 972     -           2,659.75   G10   SECONDARY EQUALIZATION AID (G8 * G9)                  888,634.56
C5    GROSS COST GEN FUND (C1-C2-C3-C4)          +   2,510,157.70   G11   TERTIARY GUARANTEED VALUE PER MEMB                       487,731
C6    DEDUCTIBLE RECEIPTS (FROM LINE B10)        -     250,815.04   G12   TERTIARY GUARANTEED VALUATION (A7 * G11)             153,147,534
C7    INTEREST, OPER DEBT 30E 283000 680         +           0.00   G13   TERTIARY REQUIRED RATE (E12 / G12)                    0.00171054
C8    NET COST GENERAL FUND (NOT < 0)            =   2,259,342.66   G14   TERTIARY NET GUARANTEED VALUE (G12 - F1)             -66,480,097
                                                                    G15   TERTIARY EQUALIZATION AID (G13 * G14)                -113,716.87
      PART D: 2000-01 NET COST OF DEBT SERVICE FUND - 1506 AC
                                                                          PART H: 2001-02 EQUALIZATION AID CALC - OCTOBER 15, 2001
D1    DEBT SRVC REVENUE   30R 000000 000   +         1,019,971.84
D2    RES EQTY TRNSF-IN   30B 992000 002   +                 0.00   H1    01-02 EQUALIZATION AID EST (G5 + G10 + G15)         1,015,706.07
D3    TRNSF FROM GEN FND 10E 410000 830    -                 0.00   H2    A. MLWK PAR CHOICE, EQ (JUST MILWAUKEE)                     0.00
D4    PROPERTY TAXES      30R 000000 210   -           155,443.00   H2    B. MLWK CHARTER PGM, EQ (H1 X -.0034722513)            -3,526.79
D5    PMNT LIEU OF TAX    30R 000000 220   -                 0.00   H2    C. 00-01 OCT/FINAL EQUALIZATION AID ADJ                  -426.00
D6    NON-REV RECEIPTS    30R 000000 800   -           860,000.00   H3    00-01 PRIOR YR DATA ERROR ADJ                               0.00
D7    DEDUCTIBLE RCPTS   (D1+D2-D3-D4-D5-D6)     -       4,528.84   H4    01-02 EQ AID PNMT (ROUND) (H1+H2A+H2B+H2C+H3)       1,011,753.00
D8    LONG TERM DEBT EXP 30E 281000 000          +     157,423.42
D9    AIDABLE FUND 41 EXP (DPI ESTIMATE)         +           0.00         *** PART I: 2001-02 GENERAL AID CERT    - OCTOBER 15 ***
D10   RES EQTY TRNS-OUT   30B 991000 002         +           0.00
D11   NET COST DEBT SERVICE   (NOT < 0)          =     152,894.58   I1    01-02 220/SPADJ AID EST                                       0.00
                                                                    I2    A. MLWK PAR CHOICE, SPADJ/220 (JUST MILWAUKEE)                0.00
      PART E: 2000-01 SHARED COST-1506 AC (COST/MEM = 7,682)        I2    B. MLWK CHRTR PGM, SPADJ/220 (I1 X -.0034722513)              0.00
E1    NET COSTS: GEN FND + DEBT SRV (C8 + D11) +    2,412,237.24    I2    C. 00-01 OCT/FINAL 220/SPADJ AID ADJ                          0.00
E2    COSTS OF LAWSUIT AND/OR INDIGENT TRANSPORT-            0.00   I3    01-02 220/SPADJ AID PMNT(ROUND)(I1+I2A+I2B+I2C)               0.00
E3    IMPACT AID NON-DED NEG AID HOLD HARMLESS -             0.00
E4    TOTAL SHARED COST FOR EQUALIZATION AID    =   2,412,237.24    I4    00-01 OCT/FINAL CHOICE/CHARTER DEDUCTION ADJ                   4.00

                                                                     I5   01-02 OCTOBER 15 CERT OF GEN AID (H4+I3+I4)      1,011,757.00
                                                                           * USE I5 FOR 01-02 REVENUE LIMIT COMPUTATION, LINE 12.

				
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