Wyo. Code R. 206-0002-8
General Agency, Board or Commission Rules
Chapter 8: School Foundation Program for Wyoming Public Schools
Effective Date: 03/20/2007 to 10/29/2008
Rule Type: Superceded Rules & Regulations
Reference Number: 206.0002.8.03202007
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Section 1. Authority. These rules are promulgated pursuant to the Wyoming Education Code of 1969, as amended (W.S. 21-2-202; W.S. 21-2-203; W.S. 21-3-117(a)(i); W.S. 21-13-307(b); W.S. 21-13-320; W.S. 21-13-321).
Section 2. Applicability. These rules pertain to criteria and standards for the School Foundation Program for Wyoming Public Schools. These rules become effective when signed by the Governor and filed with the Secretary of State.
(a) The definitions in W.S. 21-2-203(a), W.S. 21-13-101(a), W.S. 21-13-318, W.S. 21-13-321(a) and W.S. 21-13-323(a) apply to these rules.
(b) In addition to the definitions listed in Section 3(a) above, the following definitions apply:
“Department” means the Wyoming Department of Education;
“State Board” means the Wyoming State Board of Education;
(iii) “Membership” means, for purposes of counting and reporting Average Daily Membership (ADM), the appropriate inclusion of a student in a school’s student accounting records for all or part of a day when the school is regularly in session, whether the student is physically in attendance or absent on that day;
(iv) “Foundation Program Report” means the accumulation and aggregation of student attendance and membership statistics, school district financial data, reimbursement claims, estimates, and other representations included in the reports referenced in W.S. 21-3-117(a)(i) including, but not limited to, the Annual District Report (WDE-601), the Annual District Attendance & Membership Report (WDE-600), the Foundation Program Funding Worksheet (WDE-100), the Recalculation of ADM Report (WDE-110), the Annual Special Education Expenditure Report (WDE-401) and the Annual Student Transportation Expenditure Report (WDE-103);
(v) Student Accounting” means that process at each of a school district’s schools of enrolling students, taking attendance, appropriately withdrawing students and removing them from student accounting records, and maintaining accurate and verifiable computer-based or written records for the purpose of uniform and timely reporting of student attendance and membership statistics;
(vi) “Foundation Program Review” means the examination, analysis, testing, and verification of a school district’s Foundation Program Report and system of student accounting by the Department or its representative (whether on-site at the school district or in the form of a desk review at the offices of the Department) to confirm, verify, validate, and, if necessary, correct the student attendance and membership statistics, school district financial data, reimbursement claims, estimates, and other representations appearing in the district’s Foundation Program Report;
(vii) “A School Day” means, for purposes of counting and reporting ADM, the starting time of a pupil-teacher contact day to the ending time of a pupil-teacher contact day as established by school district board of trustee policy. However, the total number of hours for all school days, when accumulated over the 175-day pupil-teacher contact period required by W.S. 21-4-301 or the number of days required under an alternative schedule approved by the State Board, shall not be less than the minimum applicable number of hours established by the State Board in Chapter 22 of its rules and regulations;
(viii) “A Half School Day” means, for purposes of counting and reporting ADM, the starting time of a pupil-teacher contact day to the ending time of a pupil-teacher contact day as established by school district board of trustee policy, divided by two (2). However, the total number of hours for all school days, when accumulated over the 175-day pupil-teacher contact period required by W.S. 21-4-301 or the number of days required under an alternative schedule approved by the State Board, shall not be less than the minimum applicable number of hours established by the State Board in Chapter 22 of its rules and regulations;
(ix) “General Fund Operating Expenditures” means, for purposes of computing Student Transportation reimbursement under W.S. 21-13-320 and Special Education reimbursement under W.S. 21-13-321, those expenditures, after removal of transfers, of the school district from its general fund for operation of the district;
(x) “Case Manager” means, for purposes of applying the requirements in Section 21(e)(iii) of these rules and regulations, an individual working under a personal-services contract with a school district or Board of Cooperative Educational Services to provide general supervision of special education programs and services provided to children with disabilities.
(xi) “Mobile Student” means for the purpose of computing the adjustment for the unduplicated count of at-risk students under W.S. 21-13-332(a) any student who has enrolled in grades six (6) through twelve (12) in any school in the district after October 1 and before March 15 of the school year.
Section 4. Wyoming Statutes. All public school districts, and the individual schools and personnel within those districts, shall comply with all applicable Wyoming statutes.
Section 5. Wyoming State Board of Education Rules and Wyoming Department of Education Rules. All public school districts, and the individual schools and personnel within those districts, shall comply with all applicable Wyoming State Board of Education rules and all applicable Wyoming Department of Education rules.
Section 6. Responsibility of Local Boards of Trustees. All local boards of trustees of Wyoming public school districts shall ensure for their districts full compliance with the terms, conditions, and data aggregation and reporting requirements of the Wyoming school finance system.
Section 7. Basis of Accounting. With the exception of those accounting operations necessary to properly compute a school district's operating balance and cash reserves under W.S. 21-13-313(e) and Section 24 of these rules and regulations, all school districts shall, for purposes of preparing the individual reports within the Foundation Program Report, utilize the cash basis of accounting. Any exceptions shall have prior approval of the Department of Education.
Section 8. Minimum Attendance Taking Requirements. All Wyoming public schools shall take and record attendance at least two (2) times during the school day to verify either half-day or full-day attendance. Accordingly, attendance shall be taken:
(b) Within the remaining school day after lunch.
Section 9. Days of Operation and Average Daily Membership (ADM). Unless an alternative schedule has been approved by the State Board, each school shall be in operation for at least 180 days and shall conduct classes with a majority of teachers and students present for at least 175 days. Days used exclusively for registration, report card distribution, teacher/parent conferences, in-service programs, and similar activities shall only be counted as days of operation beyond the 175-day pupil-teacher contact minimum. Each school shall meet both the 175-day pupil-teacher contact requirement (or, if less, the number of days required by an alternative schedule approved by the State Board) and the minimum applicable number of hours established by the State Board in Chapter 22 of its rules and regulations. In addition, the following applies to the calculation of ADM:
(a) All school districts, in making mathematical calculations on the Annual District Attendance & Membership Report (WDE-600), the Foundation Program Funding Worksheet (WDE-100), and the Recalculation of ADM Report (WDE-110) shall, for purposes of computing the ADM for each school, divide the school's aggregate membership for the period of time under aggregation by the actual number of days over which the aggregation occurred.
(b) All Wyoming schools shall not include in their membership those students for whom the school district is no longer actively or prospectively providing appropriate instructional services. Examples include, but are not limited to, situations relative to students who:
(i) Withdraw from school;
(ii) Are absent more than ten (10) consecutive school calendar days;
(iii) Transfer from one school to another within a district (the sending school shall cease to include the transferred student in its membership);
(iv) Move out of the area, or are otherwise no longer receiving appropriate district instructional service
Section 10. Central Office Attendance Records. All Wyoming school districts shall compile ADM from attendance and membership statistics provided by each school within the district. ADM calculations shall be carried out and rounded off to three (3) decimal places for:
(a) The Annual District Attendance & Membership Report (WDE-600);
(b) The Foundation Program Funding Worksheet (WDE-100);
(c) The Recalculation of ADM Report (WDE-110).
Attendance and membership records for each school within the school district shall be maintained in easily accessible computer-based or written format and shall be retained for a minimum of three (3) years.
Section 11. Early School Dismissal. When school is dismissed for emergencies prior to the end of the school day, membership inclusion shall be allowed according to the following guidelines:
(a) Students in membership for a major fraction of a half school day shall be counted as one-half day in membership;
(b) Students in membership for a major fraction of a school day shall be counted as one whole day in membership;
(c) Kindergarten students in half-day sessions in membership a major fraction of their session or the equivalent amount of time shall be counted as if the entire session had been completed.
Section 12. Membership Allowance for Fractional Days. For students attending one or more, but not all, of the normally scheduled daily periods available in a school, aggregate membership and ADM shall be calculated using one of the following three (3) methods selected by the District:
(a) Include in membership a student in attendance for a major fraction of a half school day as if he or she had completed a half school day. Include in membership a student in attendance for a major fraction of a school day as if he or she had completed a school day. Include in membership a kindergarten student in attendance a major fraction of his or her regular session or the equivalent amount of time as if he or she had completed his or her regular session or the equivalent amount of time; or
(b) Calculate the ratio of periods in membership to the total periods normally offered at that school (e.g., a student in membership two periods a day in a school that offers seven periods per day would generate a 2/7 aggregate membership, or 0.286 ADM for the number of days over which the aggregation occurred); or
(c) Calculate the ratio of hours in membership for the period of time under aggregation (regular or alternative schedule) to the total possible hours normally scheduled for the period of time under aggregation for the closest district-operated non-alternative school offering instructional services at the grade level of the student under consideration (e.g., a student in membership for 200 days in classes that provide 120 minutes (2 hours) per day of pupil-teacher contact time (i.e., 400 hours), and measured against a school that normally provides 1100 contact hours during the 200-day period would generate a 400/1100 aggregate membership, or 0.364 ADM for the 200-day period).
Section 13. Hospitalized or Homebound Students. Students who cannot physically attend regular school sessions but are receiving instruction through a homebound program provided in accordance with W.S. 21-4-402 shall be included in the school district's aggregate membership.
Section 14. Out-of-District Placement and Tuition Students. The school district that receives a student from another school district shall immediately include that student in its membership. The school district that sends a student to another school district shall immediately cease including that student in its membership. No student shall be included in two schools' memberships at the same time, whether those schools are in the same district or in different districts.
Section 15. New School Openings, Old School Closings, Emergency School Closings, and School Grade Arrangement Changes. All school districts shall give written notification to the Director of the Finance and Personnel Unit at the Department within two (2) weeks of the event whenever:
(a) A new school is opened and students are attending classes; (b) An old school is closed and students are no longer attending classes; (c) Emergency conditions such as weather, utility failure, or safety conditions require the temporary closure of one or more schools for a half school day or more; (d) A school's grade arrangement is changed.
Section 16. Reimbursable Expenditures. In general, School Foundation Program reimbursement for school district expenditures incurred in a prior year shall be limited to those incremental costs relative to particular areas specified by law and for which funding is not already directly provided in the Education Resource Block Grant Model. No reimbursement shall be provided for costs previously or simultaneously recovered elsewhere in the Wyoming school finance system.
Section 17. Necessary Small Schools Utilities Reimbursement. Utilities reimbursement shall only be claimed for those schools qualifying, for the year in which reimbursement is expected, as necessary small schools under W.S. 21-13-318. If utility costs associated with a necessary small school cannot be directly determined, pro rata allocation is required and shall be based on either:
(a) The ADM of the students enrolled in the necessary small school as a percentage of the total ADM associated with the total amount of utilities; or (b) The square footage of floor space in the necessary small school as a percentage of the total square footage of floor space associated with the total amount of utilities.
Section 18. Necessary Small Schools Food Service Reimbursement. Food Service reimbursement shall only be claimed for lunches for those schools qualifying, for the year in which reimbursement is expected, as necessary small schools under W.S. 21-13-318. The following requirements pertain to each necessary small school food service claim:
(a) For students in designated middle schools and high schools the district shall have charged for student lunches, in the year for which reimbursement is expected, not less than the free lunch rate applicable to that year as determined under federal regulation issued by the United States Department of Agriculture. For students in designated elementary schools the district shall have charged for student lunches, in the year for which reimbursement is expected, at least eighty-four percent (84%) of the free lunch rate specified for students in designated middle schools and high schools; (b) Claims shall only be made for student meals;
(c) 'Revenues received from charges for lunches,' shall include payments for lunches made by students and parents, all revenue for school lunches received from the federal government under the National School Lunch Act, and any other revenue relating to or offsetting the cost of the school lunches for which reimbursement is being sought;
(d) Only those actual and direct food service costs incurred for students attending those necessary small school for which food service reimbursement is being sought shall be claimed. Imputed and/ or indirect costs shall not be claimed. Transfers into the Food Service fund from any other fund shall not be considered as allowable costs.
Section 19. Necessary Small Schools Student Activities Reimbursement. Student Activities reimbursement shall only be claimed for those schools qualifying, for the year in which reimbursement is expected, as necessary small schools under W.S. 21-13-318. Transportation costs for activities sanctioned by the Wyoming High School Activities Association (WHSAA), and transportation costs for school-sponsored athletic and non-athletic activities in grades preceding high school which directly correspond to those high school activities sponsored by the WHSAA, shall not be reimbursed under this section.
Section 20. Student Transportation Reimbursement. Chapter 20 of the Wyoming Department of Education rules is hereby incorporated into these rules as applicable. In addition, the following applies to student transportation reimbursement under W.S. 21-13-320:
(a) Pro rata reimbursement for personnel not devoting one hundred percent (100%) of their time to student transportation issues and operations shall be supported by clear and continuous documentation;
(b) Personnel dealing with pupil transportation issues and operations full-time shall be subject to one hundred percent (100%) reimbursement provided that an appropriate position description exists and an affidavit specific to the year for which reimbursement is expected, signed by the employee and the district superintendent (or another involved supervisor) attesting to such full-time involvement, is on file at the district offices. Such affidavits shall be renewed annually and shall clearly reference the school year for which reimbursement is claimed;
(c) Reimbursement for bus and loading-zone aides shall be limited to those individuals otherwise qualified under Sections 20(a) or 20(b) above;
(d) No reimbursement for student transportation facility major maintenance shall be allowed under this Section.
Section 21. Special Education Reimbursement. Chapter 7, Special Education Rules Governing Services for Children with Disabilities, of the Wyoming Department of Education rules is hereby incorporated into these rules only as applicable. Chapter 7 rules remain in force
and continue to apply to all areas of Special Education not specifically addressed in Chapter 8. In addition, the following applies to special education reimbursement under W.S. 21-13-321:
(a) Reimbursement for expenditures incurred to provide special education services to children with disabilities shall not duplicate any other reimbursement or revenue source used to offset district special education costs. For example, any amount received by a district from the special school district tax levied under W.S. 21-20-109 for Boards of Cooperative Educational Services (BOCES) providing services to children with disabilities, but not passed through to the BOCES for which the tax was levied, shall be considered by the Department to be a state revenue under W.S. 21-13-310(a);
(b) Special education reimbursement shall be limited to those actual costs required to provide services to children with disabilities. Imputed and/or indirect costs, such as those for utilities and other overhead, shall not be claimed;
(c) Salaries and employee benefits for personal services paid to certified and/or licensed teachers, substitute teachers, and other certified and/or licensed personnel, or to paraprofessionals and classified employees, are subject to the following requirements:
(i) Personnel providing services to children with disabilities full-time shall be subject to one hundred percent (100%) reimbursement provided that an appropriate position description exists and an affidavit specific to the year for which reimbursement is expected, signed by the employee and the district superintendent (or another involved supervisor) attesting to such full-time involvement, is on file at the district offices. Such affidavits shall be renewed annually and shall clearly reference the school year for which reimbursement is claimed;
(ii) Pro rata reimbursement for personnel not devoting one hundred percent (100%) of their time providing services to children with disabilities shall be supported by clear and continuous documentation;
(iii) Reimbursement for personnel costs of teachers providing services to children with disabilities shall be limited to those individuals having appropriate special education certification. Substitute teachers need not be certified as special education instructors;
(iv) Reimbursement for personnel costs of aides and other paraprofessionals shall be based on the amount of time devoted to special education and/or related services, working under the supervision of certified special education personnel.
(d) Instructional materials, supplies and equipment, and other items will be reimbursed to the amount necessary to provide services for children with disabilities to benefit from special education, as determined by their IEP team. Reimbursement would also include those items necessary to evaluate a child as to needed special education services as well as those day-to-day supplies, materials, and equipment utilized by special education staff and programs.
However, supplies, equipment, and materials generally available to all students shall not be reimbursed under this section.
(e) Contracts for special education services shall be executed on Department-approved forms.
(i) Charges for contracted services related to individual children shall be supported by an itemized billing statement showing each child served during each billing period. Reimbursement shall not exceed actual costs for services.
(ii) With the exception of those payments to BOCES or other Wyoming school districts that have been pre-approved by local boards of trustees, payment for services shall be made only after the services have been provided.
(iii) School districts offering special education services through a case-management arrangement utilizing other than district staff shall develop a personal-services contract setting out and describing those case-management services provided by the case manager;
(iv) Each contract for out-of-district or out-of-state placement shall be written for only one child;
(v) Contracted services shall only be provided by appropriately certified, licensed, or registered providers;
(vi) All providers shall adhere to all Department and State Board rules and regulations;
(vii) All contracts for services shall be subject to review by the Department;
(f) Each local district shall develop, implement, and enforce a reasonable policy setting forth the conditions, limitations, and allowable frequency of travel by parents to visit their child with disabilities when the child has been placed in a specialized setting away from their home in accordance with the child's IEPs.
Section 22. Teacher Extra Compensation. Reimbursement for teacher extra compensation shall be limited to extra pay made to teachers or subsidies paid to or on behalf of teachers due to the unique circumstances (such as remoteness or above-market rental requirements) of the location in which they are assigned to provide educational programs. Extra compensation paid to or on behalf of teachers for regular or additional duties shall not be reimbursed, nor shall extra compensation reflecting a district preference for higher salaries be reimbursed.
Section 23. Alternative Schools. An alternative school is a school, other than a charter school, established by a school district for the purpose of offering separate educational programs to students with educational needs not appropriately met by programs offered by other schools in the district. Accordingly, an alternative school is one that:
Section 24. Cash Reserves. A school district's "operating balance and cash reserves," as that term is used in W.S. 21-13-313(e), includes all district general fund financial resources computed in accordance with Generally Accepted Accounting Principles as of the end of the fiscal year which are not legally obligated or otherwise restricted by law or regulation for expenditure on specific educational programs or facilities. Thus, a school district's unrestricted end-of-year general-fund fund balance as reported in the district's audited financial statements will normally be considered to be its operating balance and cash reserves for that year. However, a school district shall not transfer funds or accumulated reserves from its general fund to another fund for purposes of avoiding inclusion of such amounts as state revenues under W.S. 21-13-310(a). Any amount so transferred shall be considered by the Department to be a state revenue under W.S. 21-13-310(a).
Section 25. Internal Consistency of Reports and Mathematical Integrity. The individual reports making up the Foundation Program Report shall be operationally and mathematically consistent. The Annual District Report (WDE-601) shall serve as the hub and master repository of district financial data. As such, the other reports making up the Foundation Program Report shall, where applicable, achieve reconciliation with the WDE-601. Each school district superintendent shall review the individual reports making up the Foundation Program Report for his/her district as appropriate and necessary before they are forwarded to the Department and, based upon his/her review, certify that, to the best of his/her knowledge and belief, the Foundation Program Report and its subparts are complete, accurate, and in conformity with all reporting requirements.