The Wyoming Department of  Education has elected to provide these preliminary responses to interpretive questions framed by school districts concerning implementation of the 2026 recalibration bill. This information is being provided solely as early guidance to assist districts in understanding the ways that this bill may affect their operations when it becomes effective on July 1, 2026. The Department is under no obligation to finalize its understanding or interpretation of this bill at this time, the Department has not done so at this time, and when the Department does finalize its implementation decisions they will be formally documented, including through policy statements or agency rules, as appropriate. School districts and all interested parties are encouraged to engage with the Department in a constructive dialogue regarding any concerns raised by this preliminary guidance, as the Department’s understanding of the relevant nuances and challenges continues to evolve prior to any final determinations.

  • Where can I find general information about the legislation?
  • Does this legislation create a new K-12 funding model for Wyoming?
    • Yes. The bill recalibrates the Wyoming education resource block grant model (K-12 funding model) beginning school year (SY) 2026-27 and a new Excel workbook was designed for this recalibrated version of the K-12 funding model. Last updated:5/11/2026
  • Does this legislation increase overall funding to schools?
    • Yes. It is estimated that the recalibrated K-12 funding model and associated funding will increase SY 2026-27 funding by approximately $114.1 million (8.6 percent). Final funding amounts will be dependent upon final data. Last updated:5/11/2026
  • Is the Select Committee on School Finance Recalibration finished with its work?
    • No. The Select Committee on School Finance Recalibration is continued until December 31, 2026. The Committee will continue work on K-12 mental health, personnel for safety and security, school nutrition, and technology. It will also address any judicial decision that may be provided during this period as well. Last updated:5/11/2026
  • Has the deadline changed to finalize the WDE100A?
    • Yes, beginning July 1, 2026, the deadline to finalize the WDE100A will be June 30, 2027. Previously, data had to be finalized by March 31 of each year. Last updated:5/11/2026
  • How will the monthly payment schedule change as a result of this legislation?
    • Starting July 1, 2026, Entitlement and State SPED reimbursements (excluding Out of District placements) will be distributed 10% in July, and 9% each month from August through May.  Payments will be made on or about the 15th of each month. The July and August payments will be based upon prior school year finance information. Last updated:5/11/2026
  • Are districts required to change their school names or IDs due to the change in co-located status in the model?
    • No, changes in co-located designations are only within the funding model. Schools may keep their existing names and IDs for public reporting, accountability determinations, etc. Last updated:5/11/2026

  • Does the legislation eliminate district salary schedules?
    • No. Within 2026 Wyoming Session Laws, Chapter 82, Section 6, school districts are to “establish a teacher salary schedule, including pay tables, experience steps and educational lanes, that ensures that teacher salaries paid by the school district are equal to the greater of” the K-12 funding model salary or up to 110% of the preceding school’s years average teacher salary. Last updated:5/11/2026
  • Are there any parameters in the legislation on how many steps and lanes we must have in our salary schedule?
    • No, this is a local decision. Last updated:5/11/2026
  • Is the requirement in Section 6 (a) (page 57 of the enrolled pdf) applicable to all teachers, including those outside of the model (ie SPED)? 
    • Yes. Last updated:5/11/2026
  • Is it appropriate for the calculation of the “average teacher salary” in section 6 (a)(i) (page 57 of the enrolled pdf) to include only certified instructional staff as outlined in Page 23 Section J?
    • (J) Teachers, including instructional facilitators, tutors, counselors, pupil support librarians, and nurses.
      • Yes. We acknowledge that there will be some edge cases, but this is the starting premise. Last updated:5/11/2026
  • Should “salary” in the context of Section 6 requirements include only base salary? Can it include other compensation (add on pay, extra duty, other stipends, benefits)?  
    • Only base salary. Last updated:5/11/2026
  • Does Section 6 (page 57 of the enrolled pdf) apply to charter schools (state or district authorized)? Charter schools don’t always have salary schedules. Do they have to create those now? 
    • No. Section 6 applies to “each school district.” Last updated:5/11/2026
  • What is the baseline state average salary for teachers used in the K-12 funding model?
    • The baseline state average salary for teachers in the K-12 funding model is $68,277. This number is established by using 85% of the projected average salary ($89,250 x 85% = $75,863) for other professional and technical workers in Wyoming contained in the 2025 cost of education study and then “rebased” by the lowest 2025 Hedonic Wage index, which is 0.90 ($75,863 x 0.90 = $68,277). The baseline state average salary for teachers, $68,277, is then further adjusted by a district-specific Regional Cost Adjustment to determine each district’s average teacher salary. Last updated:5/11/2026

  • Does this legislation provide funding for Dual Enrollment courses?
    • Yes.  A newly created statute, W.S. 21-13-341, through 2026 Senate File 0081, creates an annual, $10 million dual enrollment reimbursement program for school district expenditures related to dual enrollment courses under W.S. 21-20-201. School districts are required to claim reimbursement on a form and in a manner as approved by the Wyoming Department of Education. If there is insufficient funding, reimbursements will be provided based on a pro rata basis relative to each school district’s proportion of completed credit hours. Last updated:5/11/2026
  • Can a district claim ADM for students in dual enrollment courses?
    • Yes. In accordance with W.S. 21-20-201(e), “(e)  A student participating in the program shall be counted within the average daily membership of the resident school district as defined under W.S. 21-13-101(a)(i) and concurrently by the participating higher education institution for its full-time equivalent enrollment count.” Last updated:5/11/2026

  • How is school bus purchase reimbursement changing?
    • Beginning July 1, 2026, all vehicles will be reimbursed within 90 days of delivery. Additionally, any previous bus purchases or leases will have any remaining balance fully reimbursed by the Wyoming Department of Education in SY 2026-27. Last updated:5/11/2026
  • Can we still lease a new bus?
    • No. Leases will not be allowed after June 30, 2026. Last updated:5/11/2026
  • I have a bus that has been 40% reimbursed over the last two years.  When will we receive the remaining reimbursement?
    • The Wyoming Department of Education’s School Foundation Program team will work with each district to true-up the remaining amounts and funds will be disbursed in SY 2026-27. Last updated:5/11/2026

  • Is the Wyoming Retirement funding changing? What percent is model funded and what is reimbursed? 
    • Yes. Retirement funding is moving entirely outside the block grant model in FY27. The Wyoming Retirement System is increasing the employer contribution by 0.251% beginning July 1, 2026, to 15.191%, and the employee share will be increased by 0.249%. Prior to SY 2026-27, 12.69% was allocated through the block grant, and 2.25% reimbursed outside the block grant. The full 15.191% will be reimbursed for eligible employees, including special education and transportation positions, and will be funded outside the block grant. FY26 Special Education and Transportation retirement contributions will be reimbursed in FY27, and starting FY27, all retirement contributions will be claimed on the WDE109 and reimbursed monthly or on the same schedule as entitlement payments. Last updated:5/11/2026
  • Is there any portion of the state retirement that is not funded?
    • In SY 2025-26 3.68% was the employee contribution amount not funded by the State and this employee contribution amount not funded will increase 0.249% to 3.929% beginning July 1, 2026 for SY 2026-27. Last updated:5/11/2026
  • Is the 2.25% Retirement reimbursement from the WDE109 included in the “Total School Foundation Program Amount” shown on the School District Local Revenues tab of budget tool for purposes of the cash carryover calculation?
    • No, the “Total School Foundation Program Amount” of the cash carryover calculation for FY27 includes the block grant guarantee and the state SPED reimbursement under 21-13-321.  The additional 2.25% reimbursement from the WDE109 is not included.  Last updated: 5/29/2026

  • Is a district’s health insurance funding limited to model funded position type?  
    • Yes, only staffing categories named within the model are included. Last updated:5/11/2026
  • Is a district’s health insurance funding limited to the number of model funded FTEs?  
    • No, but it is limited to the number of FTEs participating in a district’s health insurance plan and the FTEs will be converted to the eligibility parameters of the State of Wyoming’s employees’ and officials’ group insurance plan. Last updated:5/11/2026
  • Would an HSA/FSA/HRA contribution meet the definition of “health insurance expenditures” on page 39 of the enrolled pdf?
    • HSA, FSA, and HRA contributions can be counted as a health insurance expenditure. Last updated:5/11/2026
  • For fiscal year 2027, will school districts receive the full employer contribution amount for FTE employees who only participated in dental or life insurance within a district’s health insurance program during fiscal year 2026?
    • Yes, under W.S. 21-13-309(m)(v)(F), districts will receive health insurance funding, at the state contribution rate for the applicable plan category, for each eligible, model-funded FTE (and any eligible family member). To be eligible for funding, each FTE must be an “actual participant” by electing to receive benefits under a district health insurance plan during the relevant calculation period. Last updated:5/11/2026
  • What is the definition of a part time employee for purposes of health insurance? 
    • Part time employees regularly work at least 80 hours, but less than 120 hours per calendar month. Last updated:5/11/2026
  • How are part time employee contributions calculated?
    • Districts will receive half of the applicable employer contribution amount that was effective on January 1 of the preceding school year. Last updated:5/11/2026
  • What are eligible health insurance expenditures? 
    • For purposes of W.S. 21-13-309(m)(v)(F)(IV)(2), health insurance expenditures include the total amount of healthcare benefits recognized under relevant law paid on behalf of actual participants (including, for example, HSAs, HRAs, and health FSAs). Last updated:5/11/2026
  • If a district hires more FTEs than the model provides, are reimbursements allowed for health insurance and retirement for those FTE within model staffing categories in excess of the model count?  For example, if a district has a total model funded amount of 100 FTE and they actually hire 120 (but still in model categories) can those extra 20 FTE be reimbursed?
    • Yes. Last updated:5/11/2026
  • What are the eligibility requirements for health insurance funding? 
    • Baseline eligibility threshold: Staff who are scheduled to work at least 80 hours per month are eligible for health insurance funding. Eligibility for employees under contract for less than 12 months per year will be measured by the average weekly hours scheduled while school is in session.
    • Full time contribution: Employees who are scheduled to work at least 30 hours per week are eligible for the full health insurance contribution. Eligibility for full time employees under contract for less than 12 months per year will be measured by the average weekly hours scheduled while school is in session.
    • Part time contribution: Employees who are scheduled to work at least 20, but less than 30 hours per week are eligible for 50% of the health insurance contribution. Eligibility for part time employees under contract for less than 12 months per year will be measured by the average weekly hours scheduled while school is in session. Last updated: 5/29/2026

  • If a district’s health insurance expenditures for silo positions exceed the amount provided in the funding model for these positions, can the difference be counted as a silo expense?  
    • Yes, the amount that exceeds the health insurance funding for silo positions can be counted as a silo expense. The health insurance amount funded in the model for silo positions cannot be counted. Last updated:5/11/2026
  • Where can the instructional resource silo amounts be found within the K-12 funding model?
    • The “District Summary” worksheet, row 35, “Subtotal of Instructional Resources,”  illustrates the components that make up that total. Further, these amounts can be found for each district on the “School Instructional Resources” and “Minimum Instructional Resources” worksheets. Last updated:5/11/2026
  • Supervisory aides – if a district attests that a position has an instructional purpose, can the district count the expenditures toward the restricted silo total, even though the position is not part of the model resourced target amount? 
    • The position would need to be an instructional aide or a paraeducator to qualify for the silo. Last updated:5/11/2026
  • Can a district count the expenditure amount for retirement that is above their reimbursement amount as a silo expense? 
    • No, retirement is not resourced through the model. Last updated:5/11/2026

  • Was the K-12 funding model amount for technology and equipment reduced?
    • No. The K-12 funding model will allocate $250 per student for technology and equipment for SY 2026-27, which is equal to the amount for SY 2025-26. Additionally, $50 per student was added to the recalibrated central office non-personnel amount of $606 per student for technology equipment. (See page 109 of the Final Recalibration Report, February 2026). Last updated:5/11/2026
  • Was the K-12 funding model amount for gifted and talented reduced?
    • Yes. The per student amount for gifted and talented is recalibrated to $25 per student for SY 2026-27, and is excluded from future applications of the external cost adjustment (ECA). The per student amount is $61.26 for SY 2025-26. Last updated:5/11/2026
  • Was the K-12 funding model amount for staff professional development reduced?
    • No. The per student amount for professional development is recalibrated to $191.43 for SY 2026-27. The SY 2025-26 per student amount for professional development is $191.43.  Last updated:5/11/2026
  • Was the K-12 funding model amount for short cycle assessments increased?
    • Yes. The K-12 funding model previously had zero dollars for assessments and has been recalibrated for SY 2026-27 to include resources for short cycle assessments at $25.00 per student, and is excluded from future ECAs. Last updated:5/11/2026
  • Was the K-12 funding model amount for central office non-personnel expenses reduced?
    • No. The per student amount for central office non-personnel expenses is recalibrated to $606 per student for SY 2026-27. The SY 2025-26 per student amount  was $556.27. Last updated:5/11/2026
  • Do I lose my pre-97 funds? 
    • SF0081 amended W.S. 21-13-313(e) to no longer exclude pre-97 funds from the cash reserve calculation as of the fiscal year ending June 30, 2026. Going forward, any remaining pre-97 funds will be included in the district’s “operating balance and cash reserves” for the cash reserve calculation. Last updated:5/11/2026     
  • Did SF0081 alter how districts can spend pre-97 funds? 
    • SF0081 did not alter how districts can spend or transfer pre-97 funds before 7/1/2026. Last updated:5/11/2026
  • Can I transfer pre-97 funds to reserve accounts? 
    • Yes, pursuant to applicable requirements (e.g., W.S. 21-13-504). Last updated:5/11/2026
  • What is the start date for including half of the investment earnings and income in the calculation of local revenues 21-13-310 (a)(xv)?  Is this for revenue received in the current Fiscal Year 2026 that goes into the FY2027 model? 
    • The effective date is July 1, 2026, for local revenues used in the 2026-27 funding model calculations. Last updated:5/29/2026
    • Does this requirement apply outside of the general fund? 
      • No, this requirement will be limited to general fund investment earnings.  Last updated:5/29/2026
    • Does this requirement apply to the Instructional Reserve Account?
      • No, this requirement will be limited to general fund investment earnings.  Last updated:5/29/2026

  • Are charter schools held accountable for cash reserve carryover threshold? 
    • No. 21-13-313 regulates school districts. Last updated:5/11/2026
  • Do charter schools have to follow the instructional silo restrictions (page 26)?
    • No. Amounts resourced under this section shall “only be expended by a school district for instructional purposes”. Last updated:5/11/2026
  • Do charter schools have to track an instructional reserve balance (page 28/29)?
    • No. School districts may establish the account 21-13-340(a). Last updated:5/11/2026
  • Are charter school investment interest earnings counted as a local resource for the district?
    • No. School districts report investment income. 21-13-310(a), (xv). Last updated:5/11/2026

  • How do we handle rental income for our teacherage so that we can make repairs or improvements on the property?
    • In accordance with the WDE Accounting Manual, income received for teacherage rental may be accounted for outside of the general fund. Districts should consult with a CPA to develop a process for managing these funds.  Last updated:5/11/2026
  •  What are the impacts of the changes to co-located schools? 
    • Student counts, including ADM, at-risk, ELL, and CTE FTEs in grades 9-12, for co-located schools will be aggregated so that no component of the education resource block grant model, or any categorical allocation, shall be calculated or distributed on a separate or duplicative basis. School districts may keep the existing names and IDs for its schools for public reporting and accountability determinations. Last updated:5/11/2026
  • W.S. 21-13-307(c) now prohibits SFP funds from being transferred or expended for major maintenance or capital projects. Are transfers prior to July 1, 2026, exempt from this requirement?  
    • Yes, this requirement restricts the transfers or expenditures of resources generated by the School Foundation Program, as defined by W.S. 21-13-101(a)(v), on or after July 1, 2026. The WDE will provide additional guidance related to properly segregating and tracking funds transferred prior to July 1, 2026.  Last updated:5/11/2026
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