COMMONWEALTH OF VIRGINIA
DEPARTMENT OF EDUCATION
P. O. BOX 2120
RICHMOND, VIRGINIA 23218-2120
SUPTS. MEMO. NO. 86
April 30, 1999

INFORMATIONAL

TO: Division Superintendents
FROM: Paul D. Stapleton
Superintendent of Public Instruction
SUBJECT: 1998-99 Entitlements Based on March 31, 1999 ADM
Administrative Supts. Memo. No. 13 dated March 12, 1999, 
required you to report average daily membership (ADM) as of 
March 31, 1999.  The attached printout reflects your final 
entitlements based on this ADM.  Only those accounts 
affected by ADM are shown.  Please note the following when 
reviewing this attachment.

1.  The Sales Tax estimates are the amounts used to compute 
Basic Aid for 1998-99.  Actual receipts on a cash and 
accrual basis will be sent to school divisions with the 
Annual School report data in early August.

2.  The cash basis for Fringe Benefits are the actual 
amounts you will receive during the 1998-99 school 
year.  The accrual amounts will be sent to school 
divisions with the Annual School Report data in early 
August.

If you have any questions concerning this information, 
please call Mrs. June Eanes, Budget Director, at (804) 225-
2060 or Ms. Doris West, Senior Budget Analyst, at (804) 225-
2091.

DST:je

Attachment:     A hard copy of this memo and its attachment
                will be in the superintendent's office.