Carbon County School District No. 2 (CCSD#2) Business Manager Sally Wells gave the board of trustees a lesson on the funding model for school districts in the state of Wyoming.
The state held its first recalibration meeting May 21-22 in Casper, a meeting that Wells attended.
Wells said she believes that the funding model is fair to school districts.
She explained to the board of trustees the key components, including average daily membership (ADM), which include the higher of actual or three-year rolling average by school, class size. That determines how many full time equivalent (FTE) of a certified or classified employee.
Other factors considered are square footage of property owned, which determines the maintenance and operation and reimbursements based on prior year expenses. They include transportation, special education and isolation payments.
Wells went into detail to explain how the FTE is figured for CCSD#2 and how the change in ADM affects the funding.
Wells also explained the difference between a recapture district, which is Carbon County School District No. 1 and an entitlement district, which is CCSD#2. A recapture district is when the local resources exceed the guarantee of the School Foundation Block Grant, the foundation recaptures or takes back the excess. If the guarantee exceeds local resources, then the foundation makes a payment to the district.
Local sources of income include a county-wide levy of 6 mill, a district levy of 25 mill, the Taylor Grazing Act Funds, Railroad Car Company Taxes, County Motor Vehicle Fund, property sales, fines and forfeitures, tuition payments excluding the Department of Education, forest reserve funds and delinquent tax penalty and interest. Cash reserves and the operation balance of the school district can be subject to consideration as a local resource.
Wells talked about the funds other than the general fund. They are used for specific purposes like major maintenance, capital construction, federal grants and state grants.
She also explained the district level funding and school level funding. Each has two categories of instruction and instructional support.
The funding model for the school district is complicated to say the least, but after spending an hour-and-one-half explaining the model to the school board members, they seemed to have a better grasp.
The second calibration meeting will be held in on June 29-30.
Wells told the board she would attend the meeting and keep the board updated of what was discussed.
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