Monitoring the Cost-Basis of the K-12 Wyoming Funding Model

MON ITORING THE COST-BASIS OF THE K-12 WYOMING FUNDING MODEL

Prepared by the LSO School Finance Section

Prepared for Joint Education Committee & Joint Appropriations Committee

September 2016 Monitoring the Cost-Basis of the K-12 Wyoming Funding Model

REPORT PURPOSE The 2015 recalibration of the Wyoming education resource block grant funding model, hereinafter referred to as the “statutory model,” determined funding for K-12 education as provided by the Legislature exceeds the cost-basis of providing the basket of educational goods to Wyoming school children as determined by state consultants through the “evidence-based model.” Although the 2016 Legislature forwarded K-12 funding, in aggregate, at levels above those specified in the evidence-based model within the 2015 recalibration report, W.S. 21-13-309(u) requires a sophisticated process to monitor the cost pressures on both the statutory and evidence-based models. This monitoring process was established by law to provide the Legislature with a series of reports designed to enable informed decisions on model funding in the context of the overall statewide budget process.

JOINT EDUCATION COMMITTEE MEMBERS Senator Henry H.R. "Hank" Coe, Co-Chairman Representative David Northrup, Co-Chairman Senator Dan Dockstader Senator Bill Landen Senator Stephan Pappas Senator Chris Rothfuss Representative John Freeman Representative Hans Hunt Representative Allen Jaggi Representative Mark Kinner Representative Jerry Paxton Representative Garry Piiparinen Representative Albert Sommers Representative Mary Throne

JOINT APPROPRIATIONS COMMITTEE MEMBERS Senator Tony Ross, Co-Chairman Representative Steve Harshman, Co-Chairman Senator Bruce Burns Senator John Hastert Senator Drew Perkins Senator Jeff Wasserburger Representative Donald Burkhart, Jr. Representative Cathy Connolly Representative Mike Greear Representative Glenn Moniz Representative Bob Nicholas Representative Tim Stubson

LEGISLATIVE SERVICE OFFICE STAFF Tania Hytrek, Legal Counsel Matthew Willmarth, School Finance Analyst

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LSO SCHOOL FINANCE SECTION • 213 State Capitol • Cheyenne, Wyoming 82002 TELEPHONE (307)777-7881 • FAX (307)777-5466 • E-MAIL [email protected] • WEB SITE http://legisweb.state.wy.us Monitoring the Cost-Basis of the K-12 Wyoming Funding Model

Table of Contents

Monitoring Report History ...... 1 2016 Monitoring Report ...... 2 Statutory Model vs. Evidence-Based Funding Levels ...... 2 Non-Personnel (Educational Materials and Utilities) ...... 3 Professional and Non-Professional Personnel ...... 5 External Cost Adjustment ...... 5 Appendices Appendix A – Funding Comparisons “Wyoming Funding Model Resources: Evidence-Based Model vs. Statutory Model, Estimated School Years 2016-17 and 2017-18”, September 12, 2016, Legislative Service Office Appendix B – Monitoring Labor Market Cost Pressures “Current Status of Cost Pressures on Teacher Salaries in Wyoming”, September 2016, Dr. Christiana Stoddard, Wyoming Legislature Consultant Appendix C – Wyoming Department of Education Use of Resources Report “Continued Review of Educational Resources in Wyoming, 2005-06 through 2015-16, Report Update”, September 8, 2016, Jed Cicarelli, Wyoming Department of Education

September 2016 ii

MONITORING REPORT HISTORY As a result of the 2010 recalibration effort and subsequent enabling legislation in the 2012 Budget Session, the Legislature adopted a monitoring process to monitor the cost pressures on both the statutory and evidence-based models and to determine the appropriateness of application of an inflationary adjustment via an external cost adjustment. This approach was validated by Dr. Lori L. Taylor and Picus Odden and Associates during the 2015 recalibration effort and it was recommended this practice continue in relation to application of an external cost adjustment. A slight modification was suggested in relation to the cost index utilized to adjust the utilities category, which added the producer price index for gasoline in the composite energy price index along with commercial electricity and commercial natural gas. The monitoring process includes review of four cost indices, one for each of the following model categories: professional staff resources, non-professional staff resources, utilities and educational materials.

The Select Committee on School Finance Recalibration recognized and accepted the work and final reports of the various consultants employed for the purpose of conducting the 2015 recalibration. The 2015 recalibration determined funding appropriated by the Legislature for K-12 education through the statutory model exceeded the 2015 evidence-based model recommended by Picus Odden Associates.

This monitoring process was designed to use readily available state, regional and national data as part of a set of relatively simple, understandable indicators of cost pressures. These indicators are to be viewed collectively when used by the Legislature for policy making decisions. The indicators are not to be considered in isolation of one another as individual indicators nor are they intended to be seen as definitively signaling any degradation of the cost-basis of the statutory model. The following core principles guide this process:

1. Cost pressures are identified when indicators show changes relative to previous levels, and trends are best identified when there are broad based changes in several measures;

2. All indicators have some transitory year-to-year variation and as such, the process seeks high quality data series that are consistent over time;

3. As new data collections are developed and become available, it is important to retain enough consistency with former measures to enable tracking of evolving trends in market conditions;

4. Changes in supply and demand conditions and changes in district outcomes are monitored; and

5. If several indicators reflect deviations from historical ranges, the process invokes the collection of a deeper set of cost data to confirm the presence of cost pressure.

The monitoring process also incorporates by law the annual report produced by the Wyoming Department of Education (WDE) based upon resource utilization patterns of school districts in comparison to statutory model-generated resources, as initiated by state consultants following the 2005 recalibration efforts.

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2016 MONITORING REPORT The 2016 monitoring process utilizes similar information from prior reports:

• Comparing funding allocations between the statutory model and evidence-based model from school year 2006-07 to estimated school year 2017-18; • Monitoring the cost-basis of components comprising the non-personnel categories by observing the convergence of the statutory model and the evidence-based model as adjusted by the appropriate cost index; • Monitoring the cost-basis of teacher salaries by utilizing the expertise of Dr. Christiana Stoddard to evaluate readily available labor market data (Appendix B); and • Reviewing the resource utilization patterns of school districts in comparison to statutory model- generated resources (Appendix C).

Each section below updates information previously provided in prior reports with current year information.

STATUTORY MODEL VS. EVIDENCE-BASED FUNDING LEVELS A comparison of evidence-based funding levels and statutory funding levels has been made for K-12 education funding for the past several years. The Legislature has funded the statutory model in excess of the evidence-based model since the 2005 recalibration. These figures include additional appropriations outside of the statutory model (i.e., food service program enhancements, distance education grants, school district bonus funding, retirement contributions, etc.). As seen in Table 1, the differences between evidence-based and statutory funding levels range from $68.1 million in school year 2006-07 to $37.7 million in estimated school year 2017-18. The funding levels can also be viewed graphically in Figure 1.

Table 1. Evidence-Based Funding Levels Compared to Statutory Funding Levels. Evidence-Based Model Evidence-Based School Year Recalibration Year Model Statutory Model Difference 2006-07 2005 $974,384,621 $1,043,521,790 $69,137,169 2007-08 2005 $1,051,584,249 $1,126,991,003 $75,406,754 2008-09 2005 $1,114,929,855 $1,198,670,825 $83,740,970 2009-10 2005 $1,166,146,943 $1,252,956,891 $86,809,948 2010-11 2005 $1,206,491,760 $1,283,549,749 $77,057,989 2011-12 2010 $1,242,191,617 $1,345,295,177 $103,103,560 2012-13 2010 $1,282,008,100 $1,377,282,350 $95,274,250 2013-14 2010 $1,302,879,403 $1,390,441,588 $87,562,185 2014-15 2010 $1,342,587,319 $1,429,356,346 $86,769,027 2015-16 2010 $1,404,926,273 $1,496,567,943 $91,641,670 Est. 2016-17 2015 $1,471,055,273 $1,512,738,631 $41,683,358 Est. 2017-18 2015 $1,497,706,358 $1,535,420,340 $37,713,982 Source: LSO analysis and calculations.

Figure 1. Evidence -Based Funding Levels Compared to Statutory Funding Levels, School Years 2006-07 to Estimated 2017-18.

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$1.80

$1.60

$1.40

$1.20

$1.00

$0.80 Billions

$0.60

$0.40

Evidence-Based Model $0.20 Statutory Model

$0.00 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 Est. Est. 2016-17 2017-18 School Year

Source: LSO analysis and calculations.

The narrowing of the difference between school year 2015-16 and estimated school year 2017-18 is two- fold. The primary reason the difference is closing between the statutory model and the evidence-based model is that the 2015 recalibration effort resulted in a revised evidence-based model. The other reason is the effect of the external cost adjustment provided by the Legislature for school years 2016-17 and 2017- 18 during the 2016 Budget Session. Additional discussion regarding the external cost adjustment is provided later in this report. Appendix A depicts each model component difference for estimated school years 2016-17 and 2017-18.

NON-PERSONNEL (EDUCATIONAL MATERIALS AND UTILITIES) Monitoring the cost-basis of components comprising the non-personnel categories of the model is a more straightforward task as compared to the personnel categories. The approach used in the past and continued in this report is to monitor the convergence of the non-personnel categories funded by the statutory model and the evidence-based model as modified during the 2015 recalibration effort.

Educational Materials Category As a measure to ensure the evidence-base model’s integrity, and in accordance with the monitoring process, a preliminary adjustment of 0.719% for school year 2017-18 has been made to evidence-based model funding levels determined during the 2015 recalibration for the educational materials category, based upon the 2015-16 annual change1. As provided for in the 2016 Budget Session2, the Legislature

1 2016 indices for April, May and June are subject to revision four months after original publication from the U.S. BLS.

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provided for a 1.447% adjustment for school year 2017-18 for the educational materials category3. For estimated school year 2016-17, the statutory model’s educational materials category provides approximately $22.7 million more than the evidence-based model and approximately $20.6 million more in estimated school year 2017-18.

Utilities Category Funding for utilities is based upon actual school year 2009-10 expenditures adjusted for new school building square footage. The utilities component is somewhat set apart from other components in that respect. In accordance with the monitoring process a preliminary adjustment of -10.666% has been made to the evidence-based model’s funding level for utilities for school year 2017-18, based upon the 2015-16 annual change. The cost index used for energy is a weighted average of the Produce Price Indices for commercial electricity, natural gas and gasoline, where the weights are 0.2910, 0.5854 and 0.1236, respectively4. As with the educational materials index, the indices used are preliminary for four months after publication by the U.S. Bureau of Labor Statistics. As provided for in the 2016 Budget Session5, the Legislature provided for a 1.665% adjustment for school year 2017-18 for the utilities category. For estimated school year 2016-17, the statutory model’s utilities category provides approximately $611,000 less than the evidence-based model and approximately $3.0 million more in estimated school year 2017- 18.

The estimated difference in the evidence-based and the statutory funding for non-personnel components for school year 2016-17 is $22.0 million and for school year 2017-18 is $23.6 million. The estimated difference for each year, by component, can be seen in Table 2.

Table 2. Estimated Differences for Non-Personnel Model Components. Estimated School Year 2016-17 Estimated School Year 2017-18 Evidence- Evidence- Non-Personnel Model Based Statutory Based Statutory Component Model Model Difference Model Model Difference Gifted and Talented $3,758,817 $2,801,311 ($957,506) $3,789,813 $2,785,604 ($1,004,209) Intensive Professional Development $11,746,305 $11,205,244 ($541,060) $11,843,165 $11,142,415 ($700,750) Short Cycle Formative Assessment $2,349,261 $3,542,282 $1,193,021 $2,351,724 $3,545,996 $1,194,272 Instructional Materials $17,854,383 $33,939,875 $16,085,492 $18,001,611 $33,750,725 $15,749,115 Technology & Equipment $23,492,609 $28,013,110 $4,520,501 $23,686,330 $27,856,037 $4,169,707 CTE Equipment/Materials $2,829,032 $2,786,039 ($42,993) $2,849,373 $2,767,516 ($81,857) Extra Duty/Student Activities $28,646,197 $31,765,813 $3,119,617 $28,866,155 $31,560,059 $2,693,904 Central Office $34,134,479 $33,615,732 ($518,747) $34,415,953 $33,427,245 ($988,709) O&M Supplies and Materials $13,306,859 $13,104,633 ($202,226) $13,402,535 $13,017,505 ($385,031) Utilities $35,955,950 $35,345,365 ($610,585) $32,109,382 $35,076,251 $2,966,869 Total $174,073,891 $196,119,404 $22,045,512 $171,316,042 $194,929,352 $23,613,310 Source: LSO analysis and calculations.

2 2016 Wyoming Session Laws, Chapter 31, Section 2, Section 205, Footnote 1(a)(ii)(D). 3 2016 Wyoming Session Laws, Chapter 31, Section 2, Section 205, Footnote 1, does not compound the 2017-18 adjustments on top of the 2016-17 adjustments for any model category. 4 The total weight in the 2015 Recalibration Report did not equal 1.0. Dr. Taylor has corrected the weights recommended during the 2015 recalibration to ensure the weights total 1.0. 5 2016 Wyoming Session Laws, Chapter 31, Section 2, Section 205, Footnote 1(a)(ii)(C).

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Statutory model funding for non-personnel components and district-reported expenditures is compared every year since the 2005 recalibration through the WDE’s Continued Review of Educational Resources in Wyoming, 2005-06 through 2015-16, Report Update. This report can be reviewed in Appendix C.

PROFESSIONAL AND NON-PROFESSIONAL PERSONNEL Monitoring the cost-basis of components comprising professional and non-professional personnel categories of the model is accomplished by evaluating readily available labor market data. Dr. Christiana Stoddard has provided updated labor market information monitoring the cost pressures on teacher salaries in Wyoming. The 2016 report updates cost pressure indicators in a more limited manner than what was provided during the 2015 recalibration effort. This report can be reviewed in Appendix B.

EXTERNAL COST ADJUSTMENT The purpose of this report series is to provide information to the Legislature with which to make any decision regarding appropriate statutory adjustment. In the event adjustments are needed to one or more model categories based upon information gathered from this monitoring process, a set of cost indices have been recommended that can be targeted to specific categories of the model to maintain the cost-basis of the model. Table 3 provides the recommended cost indices from the 2015 recalibration.

Table 3. Model External Cost Adjustment Categories and Recommended Costs Indices. Model Category Index Professional Labor Comparable Wage Index - Wyoming Non-Professional Labor High School Comparable Wage Index - Wyoming Producer Price Index – Commercial Electric Power (29.10% weight) Utilities6 Producer Price Index – Commercial Natural Gas (58.54% weight) Producer Price Index – Gasoline (12.36% weight) Materials Producer Price Index – Office Supplies and Accessories Source: 2015 Recalibration Report and Dr. Lori L. Taylor.

The most recent cost index for each model category has been calculated. The cost index values for the professional, non-professional, educational materials and utilities are provided within Table 4. Figure 2 is an illustration of data contained in Table 4. All indices have been rebased so that that 2004-05 equals 100, the first year of 2005 recalibrated model.

6 The 2010 utilities cost index provided the following weights: Producer Price Index – Commercial Electric Power (44.1% weight) and Producer Price Index – Commercial Natural Gas (55.9% weight).

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Table 4. Cost Indices for Professional Staff, Non-Professional Staff, Educational Materials and Utilities Categories. Professional Non-Professional Educational 2010 2015 Staff Staff Materials Energy Index Energy Index School Cost Annual Cost Annual Cost Annual Cost Annual Cost Annual Year Year Index Change Index Change Index Change Index Change Index Change 2006-07 2004-05 100 100 100 100 100 2007-08 2005-06 103 3.38% 103 2.92% 102 2.08% 118 17.77% 121 20.91% 2008-09 2006-07 108 4.72% 107 3.99% 106 3.51% 113 -4.32% 116 -4.41% 2009-10 2007-08 113 4.63% 112 4.58% 109 3.54% 119 5.19% 125 8.15% 2010-11 2008-09 120 6.14% 118 5.40% 113 3.64% 122 3.07% 124 -0.78% 2011-12 2009-10 125 3.83% 123 3.95% 113 -0.65% 108 -11.69% 110 -11.54% 2012-13 2010-11 130 3.95% 127 3.48% 115 2.18% 108 0.11% 113 3.00% 2013-14 2011-12 133 2.64% 130 2.59% 118 2.78% 102 -5.11% 110 -2.91% 2014-15 2012-13 136 2.09% 133 1.91% 120 1.50% 101 -1.06% 108 -1.29% 2015-16 2013-14 138 1.63% 135 1.46% 123 2.15% 107 5.33% 113 4.16% 2016-17 2014-15 142 2.41% 138 2.48% 123 0.58% 105 -1.23% 106 -5.62% Est. Est. 2017-18 2015-16 145 2.54% 142 2.57% 124 0.72% 99 -6.28% 96 -10.70% Sources: LSO analysis of U.S. Bureau of Labor Statistics data, National Center for Education Statistics and Dr. Lori Taylor's calculations.

Figure 2. Cost Indices for Professional Staff, Non-Professional Staff, Educational Materials and Utilities Categories. 150

145

140

135

130

125

120

115

110

105

100

95 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 Est. 2015-16 Professional Staff Cost Index Non-Professional Staff Cost Index Educational Materials Cost Index 2010 Energy Cost Index 2015 Energy Cost Index

Sources: LSO analysis of U.S. Bureau of Labor Statistics data, National Center for Education Statistics and Dr. Lori Taylor's calculations.

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The total estimated funding for the operation of the K-12 public school system provided by the 2016 Legislature for school year 2016-17 is $1.47 billion and for school year 2017-18 is $1.50 billion7. This includes an external cost adjustment to the statutory model and categorical grants for the 2017-2018 biennium, estimating $34.0 million. The external cost adjustments enacted for each model category and the estimated costs are depicted in Table 5.

Table 5. Estimated Cost of BY 2015-2016 ECAs for Funding Model and Categorical Grants. School Year School Year Model Category 2016-17 2017-18 Professional Staff 2.148% 1.462% Non-Professional Staff 1.947% 1.326% Energy 2.445% 1.665% Educational Materials 2.126% 1.447% Estimated Total Cost $20.2 million $13.8 million Source: LSO calculations.

The 2016 Budget Bill required school year 2015-2016 average daily membership (ADM) be incorporated into the monitoring process.8 As part of the estimates for school year 2016-17 funding levels, the Legislative Service Office used 98.50% of the October 1, 2015 enrollment counts as a proxy for final ADM. Statewide enrollment was 94,002, actual school year 2015-16 ADM is estimated to be 92,733 for a difference of 141, or 98.65%, of October 2015 enrollment. The model uses the greater of the prior year ADM or the three-year average for each school’s model ADM. Table 6 depicts the statewide ADM from school year 2005-06 to estimated 2015-16 used to fund school years 2006-07 to estimated 2016-17.

Table 6. Historical Actual and Model Average Daily Membership. Actual Actual Model Model Model to Model Prior Prior Prior Prior School Funding Actual as % of Year Year % Year Year % Year Year Actual Model Difference Actual Change Change Change Change 2005-06 2006-07 83,338 84,975 1,637 101.96% 2006-07 2007-08 83,937 85,325 1,388 101.65% 599 0.72% 350 0.41% 2007-08 2008-09 84,771 86,051 1,280 101.51% 834 0.99% 726 0.85% 2008-09 2009-10 85,958 87,116 1,158 101.35% 1,187 1.40% 1,065 1.24% 2009-10 2010-11 86,538 88,033 1,495 101.73% 580 0.67% 917 1.05% 2010-11 2011-12 87,334 88,994 1,660 101.90% 796 0.92% 961 1.09% 2011-12 2012-13 88,636 90,028 1,392 101.57% 1,302 1.49% 1,034 1.16% 2012-13 2013-14 89,837 91,170 1,333 101.48% 1,201 1.35% 1,142 1.27% 2013-14 2014-15 91,153 92,398 1,245 101.37% 1,316 1.46% 1,228 1.35% 2014-15 2015-16 92,056 93,102 1,046 101.14% 903 0.99% 704 0.76% Est. 2015-16 Est. 2016-17 92,733 93,970 1,237 101.33% 677 0.74% 869 0.93% Source: LSO analysis.

7 The school year 2017-18 estimate assume a 1% growth in student enrollment for school year 2016-17, a 10% increase in health insurance costs over school year 2016-17 levels and a 4% increase in reimbursements during school year 2016-17. 8 2016 Wyoming Session Laws, Chapter 31, Section 2, Section 205, Footnote 2.

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The operation of the statutory model is dynamic. Even without external cost adjustments, the statutory model accounts and adjusts for changes in student population and demographics, school district personnel demographics (education, experience, and responsibility), regional cost differences (for the Wyoming Cost of Living adjustment only), health insurance costs and reimbursements for special education, transportation, tuition payments and teacher extra compensation adjustments.

September 2016 8

LSO SCHOOL FINANCE SECTION • 213 State Capitol • Cheyenne, Wyoming 82002 TELEPHONE (307)777-7881 • FAX (307)777-5466 • E-MAIL [email protected] • WEB SITE http://legisweb.state.wy.us

APPENDIX A 2016 MONITORING THE COST-BASIS OF THE K-12 WYOMING FUNDING MODEL

ESTIMATED COST DIFFERENCES BETWEEN EVIDENCE-BASED MODEL AND STATUTORY MODEL SCHOOL YEAR 2016-17

Evidence-Based Model Statutory Model Estimated Differences Model Category FTEs Costs FTEs Costs FTEs Costs Personnel Central Office Administrative Staff 269.3 $36,506,681 285.3 $40,136,747 16.0 $3,630,066 Central Office Classified Staff 417.5 $24,560,597 325.0 $19,609,842 (92.5) ($4,950,755) O&M Staff: Custodians 761.7 $39,515,124 780.0 $41,422,697 18.3 $1,907,572 O&M Staff: Maintenance Workers 331.6 $19,572,209 335.0 $20,290,708 3.4 $718,499 O&M Staff: Groundskeepers 445.5 $26,311,449 445.5 $27,035,958 0.0 $724,509 Elementary School Teachers 3,377.6 $262,620,339 3,651.1 $290,793,576 273.5 $28,173,236 Core 2,814.7 $218,850,283 3,042.6 $242,327,980 227.9 $23,477,697 Elective 562.9 $43,770,057 608.5 $48,465,596 45.6 $4,695,539 Middle School Teachers 919.7 $71,234,046 1,198.8 $95,340,377 279.1 $24,106,331 Core 766.4 $59,361,705 901.3 $71,684,494 134.9 $12,322,789 Elective 153.3 $11,872,341 297.4 $23,655,883 144.2 $11,783,542 High School Teachers 1,354.6 $104,794,656 1,532.4 $121,890,681 177.8 $17,096,026 Core 1,016.0 $78,595,992 1,152.2 $91,647,129 136.2 $13,051,137 Elective 338.7 $26,198,664 380.2 $30,243,552 41.6 $4,044,889 Additional CTE Teachers 0.0 $0 39.2 $3,118,032 39.2 $3,118,032 Minimum Teacher FTEs 338.8 $25,670,597 210.9 $16,334,117 (127.9) ($9,336,480) Small School Teachers 6.0 $458,158 159.3 $12,707,033 153.3 $12,248,875 Alternative School Teachers 0.0 $0 156.0 $12,516,410 156.0 $12,516,410 Small District Additional Teachers 0.0 $0 13.1 $1,018,572 13.1 $1,018,572 Tutors 612.8 $47,504,986 387.5 $30,839,975 (225.3) ($16,665,011) ELL Teachers 37.3 $2,954,387 36.7 $2,984,646 (0.6) $30,259 Substitute Teachers 379.9 $7,349,936 369.2 $7,052,001 (10.6) ($297,935) Guidance Counselors 349.8 $27,139,871 172.5 $13,719,856 (177.3) ($13,420,015) School Nurses 125.3 $9,722,725 0.0 $0 (125.3) ($9,722,725) Pupil Support 300.4 $23,257,422 387.5 $30,839,975 87.1 $7,582,552 Librarians 246.5 $19,005,944 289.2 $22,921,503 42.7 $3,915,559 Library Aides 73.6 $2,855,729 0.0 $0 (73.6) ($2,855,729) Computer Technicians 150.6 $10,738,259 136.9 $9,985,695 (13.7) ($752,564) Supervisory Aides 582.6 $22,440,303 651.0 $25,576,026 68.4 $3,135,723 Principals 255.0 $29,821,280 271.6 $32,548,393 16.6 $2,727,113 Assistant Principals 86.8 $9,140,132 86.8 $9,350,893 0.0 $210,761 Alternative School Assistant Principals 0.0 $0 21.0 $2,152,514 21.0 $2,152,514

SELECT COMMITTEE ON SCHOOL FINANCE RECALIBRATION • 213 State Capitol • Cheyenne, Wyoming 82002 TELEPHONE (307)777-7881 • FAX (307)777-5466 • WEB SITE www.wyoleg.gov PAGE 2 OF 4 APPENDIX A

Evidence-Based Model Statutory Model Estimated Differences Model Category FTEs Costs FTEs Costs FTEs Costs Small School Assistant Principals 103.0 $10,027,373 58.0 $5,902,516 (45.0) ($4,124,857) Secretarial Staff 350.7 $19,581,632 331.1 $18,929,873 (19.6) ($651,759) Clerical Staff 312.4 $14,550,957 385.9 $18,354,845 73.5 $3,803,888 Instructional Facilitators 497.1 $37,016,990 288.6 $22,138,113 (208.6) ($14,878,877) Extended Day Teachers 330.8 $24,573,318 72.6 $5,774,357 (258.2) ($18,798,961) Summer School Teachers 330.8 $24,573,318 110.3 $8,774,560 (220.4) ($15,798,757) Subtotal 13,347.5 $953,498,420 13,188.0 $970,060,492 (159.5) $16,562,072 Non-Personnel Gifted and Talented $3,758,817 $2,801,311 ($957,506) Intensive Professional Development $11,746,305 $11,205,244 ($541,060) Short Cycle Formative Assessment $2,349,261 $3,542,282 $1,193,021 Instructional Materials $17,854,383 $33,939,875 $16,085,492 Technology & Equipment $23,492,609 $28,013,110 $4,520,501 CTE Equipment/Materials $2,829,032 $2,786,039 ($42,993) Extra Duty/Student Activities $28,646,197 $31,765,813 $3,119,617 Central Office $34,134,479 $33,615,732 ($518,747) Utilities $35,955,950 $35,345,365 ($610,585) O&M Supplies and Materials $13,306,859 $13,104,633 ($202,226) Subtotal $174,073,891 $196,119,404 $22,045,512

Grand Total 13,347.5 $1,127,572,312 13,188.0 $1,166,179,896 (159.5) $38,607,585

September 2016 Monitoring the Cost-Basis of the K-12 Wyoming Funding Model

SELECT COMMITTEE ON SCHOOL FINANCE RECALIBRATION • 213 State Capitol • Cheyenne, Wyoming 82002 TELEPHONE (307)777-7881 • FAX (307)777-5466 • WEB SITE www.wyoleg.gov PAGE 3 OF 4 APPENDIX A

ESTIMATED COST DIFFERENCES BETWEEN EVIDENCE-BASED MODEL AND STATUTORY MODEL SCHOOL YEAR 2017-18

Evidence-Based Model Statutory Model Estimated Differences Model Category FTEs Costs FTEs Costs FTEs Costs Personnel Central Office Administrative Staff 269.4 $36,934,711 285.5 $40,356,429 16.1 $3,421,719 Central Office Classified Staff 417.7 $25,199,444 325.3 $20,026,244 (92.4) ($5,173,200) O&M Staff: Custodians 761.8 $40,668,185 780.2 $42,425,447 18.4 $1,757,263 O&M Staff: Maintenance Workers 331.1 $20,043,554 335.1 $20,706,377 4.0 $662,823 O&M Staff: Groundskeepers 445.5 $26,983,940 445.5 $27,584,691 0.0 $600,751 Elementary School Teachers 3,370.8 $267,150,397 3,648.2 $294,476,251 277.4 $27,325,855 Core 2,809.0 $222,625,331 3,040.1 $245,396,876 231.2 $22,771,546 Elective 561.8 $44,525,066 608.0 $49,079,375 46.2 $4,554,309 Middle School Teachers 925.1 $73,046,229 1,206.4 $97,250,627 281.3 $24,204,398 Core 770.9 $60,871,857 907.1 $73,120,772 136.2 $12,248,915 Elective 154.2 $12,174,371 299.3 $24,129,855 145.2 $11,955,483 High School Teachers 1,356.8 $107,021,718 1,535.1 $123,761,705 178.3 $16,739,987 Core 1,017.6 $80,266,289 1,154.2 $93,053,914 136.6 $12,787,625 Elective 339.2 $26,755,430 380.9 $30,707,792 41.7 $3,952,362 Additional CTE Teachers 0.0 $0 39.2 $3,159,972 39.2 $3,159,972 Minimum Teacher FTEs 337.0 $26,040,994 208.9 $16,406,961 (128.1) ($9,634,033) Small School Teachers 6.7 $528,158 155.6 $12,585,993 148.8 $12,057,835 Alternative School Teachers 0.0 $0 156.8 $12,746,219 156.8 $12,746,219 Small District Additional Teachers 0.0 $0 13.2 $1,039,665 13.2 $1,039,665 Tutors 613.1 $48,450,005 387.6 $31,266,024 (225.5) ($17,183,981) ELL Teachers 37.3 $3,010,446 36.7 $3,023,478 (0.6) $13,033 Substitute Teachers 379.9 $7,349,913 369.4 $7,007,149 (10.5) ($342,764) Guidance Counselors 350.2 $27,699,514 173.1 $13,958,674 (177.1) ($13,740,840) School Nurses 125.4 $9,921,513 0.0 $0 (125.4) ($9,921,513) Pupil Support 300.4 $23,709,068 387.6 $31,266,024 87.3 $7,556,956 Librarians 245.9 $19,326,078 289.3 $23,238,702 43.4 $3,912,624 Library Aides 74.2 $2,989,563 0.0 $0 (74.2) ($2,989,563) Computer Technicians 150.8 $10,977,761 137.4 $10,178,698 (13.4) ($799,063) Supervisory Aides 583.1 $23,336,907 651.8 $26,494,622 68.7 $3,157,714 Principals 255.0 $30,204,725 271.4 $32,751,248 16.4 $2,546,522 Assistant Principals 87.6 $9,355,742 87.6 $9,515,200 0.0 $159,458 Alternative School Assistant Principals 0.0 $0 21.0 $2,171,757 21.0 $2,171,757 Small School Assistant Principals 103.0 $10,182,255 58.0 $5,955,948 (45.0) ($4,226,306) Secretarial Staff 351.0 $20,126,889 331.7 $19,375,416 (19.3) ($751,473) Clerical Staff 312.7 $15,034,686 386.5 $18,886,102 73.8 $3,851,416 Instructional Facilitators 497.6 $37,762,800 288.9 $22,460,053 (208.7) ($15,302,747) Extended Day Teachers 330.8 $25,043,782 72.6 $5,852,044 (258.2) ($19,191,738) Summer School Teachers 330.8 $25,043,782 110.3 $8,892,691 (220.4) ($16,151,091) Subtotal 13,350.7 $973,142,757 13,195.9 $984,820,413 (154.9) $11,677,655 Non-Personnel Gifted and Talented $3,789,813 $2,785,604 ($1,004,209) Intensive Professional $11,843,165 $11,142,415 ($700,750)

September 2016 Monitoring the Cost-Basis of the K-12 Wyoming Funding Model

SELECT COMMITTEE ON SCHOOL FINANCE RECALIBRATION • 213 State Capitol • Cheyenne, Wyoming 82002 TELEPHONE (307)777-7881 • FAX (307)777-5466 • WEB SITE www.wyoleg.gov PAGE 4 OF 4 APPENDIX A

Evidence-Based Model Statutory Model Estimated Differences Model Category FTEs Costs FTEs Costs FTEs Costs Development Short Cycle Formative Assessment $2,351,724 $3,545,996 $1,194,272 Instructional Materials $18,001,611 $33,750,725 $15,749,115 Technology & Equipment $23,686,330 $27,856,037 $4,169,707 CTE Equipment/Materials $2,849,373 $2,767,516 ($81,857) Extra Duty/Student Activities $28,866,155 $31,560,059 $2,693,904 Central Office $34,415,953 $33,427,245 ($988,709) Utilities $32,109,382 $35,076,251 $2,966,869 O&M Supplies and Materials $13,402,535 $13,017,505 ($385,031) Subtotal $171,316,042 $194,929,352 $23,613,310

Grand Total 13,350.7 $1,144,458,799 13,195.9 $1,179,749,765 (154.9) $35,290,966

September 2016 Monitoring the Cost-Basis of the K-12 Wyoming Funding Model

SELECT COMMITTEE ON SCHOOL FINANCE RECALIBRATION • 213 State Capitol • Cheyenne, Wyoming 82002 TELEPHONE (307)777-7881 • FAX (307)777-5466 • WEB SITE www.wyoleg.gov