Wyo. Stat. § 21-13-307 (2026)

from foundation account; mandatory financial reporting;
prohibition of spending foundation program funds on capital
construction.

     (a) Each district which meets the following requirements
is eligible to share in the distribution of funds from the
foundation account:

          (i) Employed and compensated teachers for not less
than nine (9) school months during the previous year and has
actually employed and is compensating at least one (1) teacher
for the current year, except that a newly organized district
need not have employed any teachers during the previous year in
order to qualify for its first year of operation;

          (ii) Operated all schools for a term of at least one
hundred eighty-five (185) days or the number of days or
equivalent hours authorized under an alternative schedule
approved by the state board during the previous school year. If
the school term of any school in a district was less than one
hundred eighty-five (185) days or less than the total number of
days authorized under an alternative schedule approved by the
state board, the amount allotted per average daily membership
(ADM) under W.S. 21-13-309 for the school shall be in proportion
to the length of the term the school actually operated, unless
caused by closures of schools:
               (A) Due to fuel shortages, fire, construction
problems, weather, civil disturbance or threatened civil
disturbance, days of national recognition, widespread illnesses;
or

               (B) Whenever necessary to protect the health,
safety or welfare of students, teachers and other employees and
closures are approved by the state superintendent or are the
result of presidential or gubernatorial executive orders.

          (iii) Furnishes to the state superintendent
statistical data and information as reasonably required to
compute a district's entitlement to share in the foundation
account and the extent of the entitlement;

           (iv)     Repealed by Laws 2017, ch. 205, § 2.

     (b) Each district shall provide financial reports to the
department on forms and in such manner required by the
department under W.S. 21-2-203 and by rules and regulations
promulgated by the state superintendent of public instruction
pursuant to this article. In administering this article, the
state superintendent may conduct audits of information submitted
by districts under this article as necessary to administer and
perform computations pertaining to the cost components within
the education resource block grant model, and may, after
consulting and negotiating with the school district, correct the
information reported by districts under this article to fairly
and accurately reflect the data type, classification and format
necessary to perform computations required to administer the
school finance system established under this article.

     (c) In no event shall any school district transfer or
expend any foundation program amounts, defined under W.S. 21-13-
101(a)(v), including but not limited to revenues collected under
W.S. 21-13-310 and amounts paid to the school district for the
purpose of funding operational expenses under this chapter, for
major building and facility repair or replacement, as defined
under W.S. 21-15-109(a)(iii), or for a project, as defined under
W.S. 21-15-111(a)(iv) or for any educational building, office
building, portable building, teacherage or warehouse building,
as defined under W.S. 21-15-109(a).