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Title 21 Education

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Change 1

What to do with it
As published

21-13-340. Instructional reserve account; expenditures; reporting.

(a) Each school district may establish an instructional reserve account. (b) The account shall consist of any unexpended and unencumbered funds resourced through the education resource block grant model, pursuant to W.S. 21-13-309.1(c)(ii) through (x), for instructional purposes, as defined by W.S. 21-13-309.1(d). Interest and other earnings shall be credited to the account. Unexpended and unencumbered monies within the account at the end of each fiscal year shall not lapse but shall remain in the account. These funds shall be excluded from the school district's operating balance and cash reserves calculated pursuant to W.S. 21-13-313(e). In no event shall these funds be transferred or expended for any other purpose, except as authorized by subsection (c) of this section. (c) Funds within the instructional reserve account may be expended by school districts for instructional purposes as defined by W.S. 21-13-309.1(d), to mitigate the fiscal impact of declining enrollment or to recruit, hire and retain instructional personnel. (d) Each school district shall report annually to the department of education the balance of the instructional reserve account and a general accounting of the expenditures from the account. Reporting shall be in the manner and form required by the department of education. (e) The department of education shall promulgate rules, including reporting requirements and procedures for districts, to implement this section.

Your change, as a redline

21-13-340. Instructional reserve account; expenditures; reporting.

(a) Each school district may establish an instructional reserve account. (b) The account shall consist of any unexpended and unencumbered funds resourced through the education resource block grant model, pursuant to W.S. 21-13-309.1(c)(ii) through (x), for instructional purposes, as defined by W.S. 21-13-309.1(d). Interest and other earnings shall be credited to the account. Unexpended and unencumbered monies within the account at the end of each fiscal year shall not lapse but shall remain in the account. These funds shall be excluded from the school district's operating balance and cash reserves calculated pursuant to W.S. 21-13-313(e). In no event shall these funds be transferred or expended for any other purpose, except as authorized by subsection (c) of this section. (c) Funds within the instructional reserve account may be expended by school districts for instructional purposes as defined by W.S. 21-13-309.1(d), to mitigate the fiscal impact of declining enrollment or to recruit, hire and retain instructional personnel. (d) Each school district shall report annually to the department of education the balance of the instructional reserve account and a general accounting of the expenditures from the account. Reporting shall be in the manner and form required by the department of education. (e) The department of education shall promulgate rules, including reporting requirements and procedures for districts, to implement this section.

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