This publication provides financial data on the operations of the 48 public school districts in Wyoming. Much of the information was obtained from the annual report (WDE601) submitted to the Wyoming Department of Education by each district.
The summary statistics include only General Fund revenues and expenditures. Foundation program recapture districts show their foundation payment to the state as a negative revenue under local revenue code 81800; it is not reported as an expenditure. The individual district financial summary include amounts for General Fund, Special Revenue Fund, Capital Projects Fund, Debt Service Fund and Enterprise Fund. Detail may not sum to totals due to rounding.
Function and object codes can change in the Wyoming School Budgeting, Accounting and Reporting Manual. It is important to read identifying titles if a comparison is to be made with previous years’ statistical data. Since information is being reported in more function detail, some district pages will be expanded to more than a single page for the General Fund expenditures.
If you would like additional information, please contact the Finance Division, Wyoming Department of Education, Hathaway Building, 2nd Floor, 2300 Capitol Avenue, Cheyenne, Wyoming, 82002-0050, or call (307) 777-5808.