School Foundation

Contact Information

The Wyoming School Foundation Program provides a guaranteed level of funding to every Wyoming public school district. This “guarantee” is essentially a block grant and is based on a number of factors, the most important of which is the number of students enrolled in the district in the prior year.

Other components having a significant impact on a district’s guarantee include special education and pupil transportation costs incurred in the prior year and the number, size and location of certain statutorily defined “small schools” operated by the district. Very small school districts meeting certain enrollment criteria may qualify for additional funding.

Once a district’s guarantee is established, that funding level is compared to the district’s available local revenue sources. If a district’s local revenues turn out to be less than its guarantee, the state of Wyoming makes up the difference through a series of entitlement payments distributed to the district throughout the school year.

A few school districts, on the other hand, have access to local revenues in excess of their guarantees. These districts must rebate the excess to the state of Wyoming–a process known as recapture. All recaptured monies flow into a Foundation Program fund and are eventually redistributed to those districts receiving entitlement payments from the state

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Important Information

Statewide Payment Models:

• • • Final Fiscal Year 2019
    • Final Fiscal Year 2018
    • Final Fiscal Year 2017
    • Final Fiscal Year 2016
    • Final Fiscal Year 2015
    • Final Fiscal Year 2014
    • Final Fiscal Year 2013
    • Final Fiscal Year 2012
    • Final Fiscal Year 2011
    • Final Fiscal Year 2010
    • Final Fiscal Year 2009
    • Final Fiscal Year 2008
    • Final Fiscal Year 2007
    • Final Fiscal Year 2006

Wyoming Funding Model:

• • • Wyoming Funding Model (LSO Website)
    • At-Risk Determinations for the Funding Model

Guidance:

• • • Disposition of Assistive Technology
    • IDEA MAINTENANCE OF EFFORT
    • Isolated Pupil Reimbursement Memo from the Chief of Staff

District Funding:

• • • School District Accounting Manual 2022
    • Accounting Code Quick Reference
    • LSO School Finance Information

School Reconfiguration:

• • • 2020-21 School Reconfiguration Application

Data, Information, and Reports:

• ESSER Fund Frequently Asked Questions
• Final ESSERII Factsheet
• CPA Audits
  • Federal Audit Clearinghouse
• Special Education Expenditure Report
• Title 1 Maintenance of Effort
  • Title I Maintenance of Effort Calculation
• Transportation Reports

District Resources:

• • • Benefit Press Newsletter 2021
    • Benefit Press Newsletter 2020
    • Bus Claims Report
    • Bus Inventory Report
    • District Revenue Payments
    • IDEA Excess Cost Report

Indirect Costs:

• • • Indirect Cost Rate Application (xlsx)
    • Approved Indirect Cost Rates 2023-25 (pdf)
    • Certification (pdf)
    • District  Verification Report
    • WDE Indirect Costs Plan

Every Student Succeeds Act (ESSA):

• • • ESSA Per-Pupil Expenditure Reporting (pdf)