In lieu of an abstract, here is a brief excerpt of the content:

• Wyoming
• Neil Theobald

funding priorities for p-12 education

In 1995, the Wyoming Supreme Court unanimously declared the state's entire K-12 school finance system—including school capital construction—unconstitutional in Campbell County v. State (907 P.2d 1238). The Court stated that funding differences among school districts had to be cost based and not wealth based. To reach this goal, the Court mandated the Legislature to follow three steps:

• • Define the "basket" of education that every Wyoming child should receive, including adequate physical facilities;

• • Conduct a cost of education study to determine the actual cost of providing the basket in the various sizes and types of school districts, taking into account the needs of different kinds of students; and

• • Fund the basket with allowance for change over time.

A new school funding system was enacted during a special session in 1997. This mechanism seeks to ensure each Wyoming student receives an equal opportunity to receive a proper education (legislatively determined basket of education goods and services) by specifying the instructional and operational resources necessary to provide this basket. The model accomplishes this by systematically determining the competitive market costs of educational operating resources and aggregating these costs within each school district. A total revenue amount in the form of a "block grant" is provided to each school district to facilitate provision of the basket. The actual dollar amount of the block grant is a function of an interaction between the model components necessary for implementation of the basket and the characteristics of the schools and students within a particular district.

The model calculates a formula-driven number of employees for each school district based on the greater of the district's prior-year student enrollment or the average of the preceding three school years. Each district chooses the actual number of employees.

The formula-driven number of employees is the most important factor in determining the district's grant. The six other components of the formula are (a) regional cost adjustments to salaries, (b) inflation adjustments for salaries, materials, and energy, (c) prior-year special education costs, (d) pupil transportation costs, (e) the number, size, and location of statutorily-defined "small schools," and (f) qualification as a "small school district." If local revenue is less than the block grant, then the state funds the difference. If local revenue is more than the block grant, then the state "recaptures" the difference and allocates these funds as part of the funding provided to non-recapture districts. [End Page 383]

changes to funding formula for p-12

To adjust for inflation, the amounts allocated this year for employee salaries, educational materials, and energy were increased by $19.2 million in 2020-21. This external cost adjustment increased funding for professional staff by 1.488 percent, for nonprofessional staff by 2.091 percent, for educational materials by 5.857 percent, and for energy by 0.936 percent.

In previous years, funding for health insurance provided 100 percent of the insurance cost increase for the formula-driven number of employees. In 2020-21, the state provided 100 percent of the health insurance cost increase for the actual number of employees only and only 50 percent of the health insurance cost increase for the difference between the formula-driven and the actual number of employees. In 2020-21, the amount allocated for health insurance increased by $28.65 million. This compares to $32.5 million had the health insurance component not been modified.

In terms of capital funding, in 2020-21, the State provided one-time allocations of:

• • $76.5 million for major maintenance, and

• • $43.9 million for school construction projects.

pressing state issues affecting p-12 education

Property taxes are the major source of local revenue for Wyoming school districts. This revenue comes in the form of a countywide 6 mill school levy, which is distributed to districts according to the district's percentage of county-wide ADM for the prior school year and revenues generated under the district-wide 25 mill school levy. Local revenue is subtracted from the Foundation Guarantee to determine if a school district receives an Entitlement payment from the State or if the State receives Recapture revenue...

中文翻译：

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怀俄明州

代替摘要，这里是内容的简要摘录：

• 怀俄明州
• 尼尔·西奥伯德（Neil Theobald）

P-12教育的资金重点

1995年，怀俄明州最高法院一致宣布该州的整个K-12学校财务系统（包括学校基本建设）在坎贝尔县诉州一案中违反宪法（907 P.2d 1238）。法院指出，学区之间的资金差异必须以成本为基础，而不是以财富为基础。为了实现这一目标，法院授权立法机关采取以下三个步骤：

• •确定每个怀俄明州儿童应接受的教育“篮子”，包括适当的体育设施；

• •进行教育费用研究，以确定各种规模和类型的学区提供篮子的实际费用，同时考虑到不同学生的需求；和

• •为购物篮提供资金，以便随时间变化。

在1997年的一届特别会议上制定了新的学校资助系统。该机制旨在通过指定以下方面的必要教学和运营资源，确保每个怀俄明州学生获得平等机会接受适当的教育（由法律确定的一揽子教育产品和服务）。提供这个篮子。该模型通过系统地确定教育运营资源的竞争性市场成本并在每个学区内汇总这些成本来实现这一目标。向每个学区提供“整笔拨款”形式的总收入，以方便提供篮子。

该模型根据该学区上一年的学生入学人数或前三个学年的平均值中的较大者来计算每个学区的公式驱动员工数。每个地区都会选择实际的员工人数。

公式驱动的员工人数是确定学区补助金的最重要因素。该公式的其他六个组成部分是：（a）工资的区域成本调整；（b）工资，材料和能源的通货膨胀调整；（c）上一年的特殊教育成本；（d）学生运输成本；（e）法定定义的“小型学校”的数量，规模和位置，以及（f）作为“小型学校区”的资格。如果当地收入少于整笔拨款，则州政府将为差额提供资金。如果当地收入超过整体拨款，则州将“收回”差额，并将这些资金作为提供给非收回区的资金的一部分进行分配。[结束页383]

更改p-12的供资公式

为了对通货膨胀进行调整，2020-21年，今年分配给员工薪水，教育材料和能源的金额增加了1,920万美元。这种外部成本调整使专业人员的资金增加了1.488％，非专业人员的资金增加了2.091％，教材的费用增加了5.857％，能源的费用增加了0.936％。

在过去几年中，健康保险的资金为公式驱动的雇员人数提供了100％的保险费用增长。在2020-21年间，国家仅为实际雇员人数提供了100％的健康保险费用增长，而对于公式驱动的雇员人数与实际雇员数量之间的差额，仅提供了50％的健康保险费用增长。在2020-21年度，分配给健康保险的金额增加了2865万美元。相比之下，如果不修改健康保险部分，则为3250万美元。

在资本资金方面，2020-21年，纽约州提供了以下一次性拨款：

• •7650万美元用于重大维护，以及

• •4390万美元用于学校建设项目。

紧迫的国家问题影响了p-12教育

财产税是怀俄明州学区地方收入的主要来源。该收入采用全县6磨坊学校税的形式，根据上学年该县占全县ADM的百分比以及在全25磨房学校征税下产生的收入分配到各区。从基金会保证金中减去当地收入，以确定学区是否从州收到权利金，或者州是否收到重新收缴收入...