D. Fiscal Management

The quantity and quality of learning programs are directly dependent on the funding provided and the effective, efficient management of those funds. It follows that achievement of the district's purposes can best be achieved through excellent fiscal management. Further, the Board recognizes the important trust it has been given with the responsibility of managing a large amount of public resources. As trustee of local, state and federal funds allocated for use in public 

education, the Board will be vigilant in fulfilling its responsibility to see that these funds are used wisely for achievement of the purposes to which they are allocated. Budget priorities will be focused on the instruction and support of student performance standards.

Because of resource limitations, there is sometimes a temptation to operate so that fiscal concerns overshadow the educational program. Recognizing this, it is essential that the district take specific action to make sure education remains central and that fiscal matters are ancillary and contribute to the educational program. This concept will be incorporated into Board operations and into all 

aspects of district management and operation.

In the district's fiscal management, the Board seeks to achieve the  following goals:

* to engage in thorough advance planning in order to develop budgets and to guide expenditures so as to achieve the greatest educational returns and the greatest contributions to the educational program;

* to establish levels of funding which will provide high quality education for the students of the district;

* to use the best available techniques and processes for budget development and management;

* to provide timely and appropriate information to the Board of Trustees and all staff with fiscal management responsibilities; and

* to establish and implement efficient procedures for accounting, reporting,  investing, purchasing and delivery, payroll, payment of vendors and contractors, and all other areas of fiscal management.

Adopted:  11/19/80

    Amended:  7/18/23

Sublette County School District #9, Big Piney, Wyoming

School budgeting in Wyoming is regulated and controlled by legislation and  regulations of the State Board of Education. The Municipal Fiscal Procedures Act  which applies to all districts, provides the framework for preparation, passage,  and implementation of the district's annual operating budget.

It is the legal document which described the programs to be conducted during  a given period of time. The budget shall be considered a controlled spending  plan for the fiscal year, and it shall state in financial terms the operational plan  for the conduct of all programs in the school district. It shall be adopted for  amounts and categories which meet the program needs of the schools. 

The District Business Manager, under the direction of the Superintendent, shall  serve as the budget officer for the district. In this capacity he/she shall be  responsible for the budget preparation, budget presentation, and budget  administration.

Adopted: 11/19/80

Amended: 7/18/23

Sublette County School District #9, Big Piney, Wyoming

Budget planning and preparation in this district will be an integral part of  program planning so that the annual operating budget may effectively express  and implement all programs and activities of the school system.

The Business Manager will have responsibility for budget preparation, including  the construction of, and adherence to, a budget calendar. The  Superintendent, building administrators and District coordinators shall seek and  utilize all available resources as a means of ensuring the school district mission is  incorporated into the budget document and submit budget requests for their  school/department after seeking input of their staff members. 

In order to effectively implement the programs and activities of the school  system and carry out the educational objectives of the District, careful  consideration shall be given to student performance standards established by  the school. The annual budget should demonstrate how school district facilities  and finances will be prioritized in order to facilitate the ability of students to meet  and/or surpass the student performance standards. 

The district shall plan the development of fiscal and human resources beyond  fixed costs based upon student learning results and improved performance on  student standards. To the extent possible, school district projects shall be  prioritized and funded in order to enhance student learning.

District budget priorities beyond fixed costs are as follows:

• student safety
• instruction
• special instruction
• support services - students
• technology
• support services - general administration
• central support
• Board of Trustees
• non-instructional

The Superintendent, along with staff members representing the major school  segments and departments, shall endeavor to match expenditures for programs  with available resources (Budget Deliberations) so that a balanced budget will  be presented to the Board of Trustees as the proposed budget.

Adopted:  11/19/80

Amended:  7/18/23

Sublette County School District #9, Big Piney, Wyoming

Public hearings on the budget are regulated by the Municipal Fiscal Procedures  Act and other legislation. 

A summary of the proposed budget shall be entered into the minutes and the  District shall publish the summary at least one week before the budget hearing  date in a newspaper having general circulation within the school district.

The Board shall schedule a public hearing to consider the annual school district  budget not later than the third Wednesday in July. Copies of publications of  hearings shall be furnished to the Director of the State Department of Audit and  to the State Department of Education.

Within twenty-four (24) hours of the conclusion of the public hearing on the  District’s budget, the school board shall by resolution make the necessary  appropriations and adopt the budget which, subject to future amendment,  shall be in effect for the fiscal year. 

Legal ref.: 

W.S. 16-4-109; 16-4-111

Adopted: 8/15/23

Sublette County School District # 9, Big Piney, Wyoming

The Board of Trustees recognizes the District uses and maintains diverse funds with assorted requirements on balances of cash, investments and other assets and liability accounts. Additionally, Governmental Accounting Standards Board (GASB) #54 has increased the reporting requirement on fund balances for financial statement purposes. Since fund balance reporting has a direct influence on State funding, it is the intention of the Board of Trustees to clarify how fund balances will be reported. The School District will use the fund balances definitions in GASB 54 for financial reporting for all governmental fund types. The classifications are intended to depict the nature of the net resources that are reported in a governmental fund. An individual governmental fund could include any combination of these classifications.

Non-spendable Fund Balances:

These fund balances are the net balance of assets and liabilities that are held legally, contractually or in a “not in spendable form”. This includes all legally or contractually restricted balances as well as prepaid, inventory and other items considered “not in spendable form”.

Restricted Fund Balances:

These fund balances are the net balance of assets and liabilities that have provisions that are externally imposed. These are grants or other funds that are restricted by the debt covenants, grantor, contributor, or by laws or regulations of external governments. In general these include a legally enforceable requirement that the resources be used only for the specific purposes stipulated in the grant, debt covenant or by law.

Committed Fund Balance:

Committed Fund Balances are those imposed by a formal action taken by the Board of Trustees. Once the Board of Trustees has taken formal action the assets cannot be used for other purposes unless the Board of Trustees removes or changes the specified use by taking the same action it employed previously to commit those balances.

Assigned Fund Balance:

Assigned Fund Balances are the net amounts of assets and liabilities constrained by the intent of the Board of Trustees. The intent will not be done by formal action of the Board of Trustees but will be part of times such as the adopted budget or in a statement by the Board of Trustees or by the Assistant Superintendent of Business/Finance.

Unassigned Fund Balance:

Typically unassigned fund balances will be limited to the general fund and by definition they are the residual balance for fund balance.

Priority of Use:

It will be the policy of the School District to use restricted resources first where applicable, then committed funds, then assigned funds, and last, unassigned resources, for all expenditures from governmental funds.

Adopted: October 19, 2011

It shall be the responsibility of the Superintendent of Schools to be aware of federal and state legislation as well as opportunities available in the private sector that would provide through grants or other sources of revenue additional sources of financial support to provide for increased educational opportunities of students or employees, to pro vi de or enhance the environment of students of school district employees, or to enhance the physical and mental growth of school district students or employees.

The Board of Trustees authorizes the Superintendent of Schools to execute and file applications for and in behalf of the school district and to act as its authorized representative in matters concerning all appropriate grant funding programs.

The Superintendent of Schools shall have the responsibility of ensuring the Board of Trustees is advised of all grant applications and of the status of all grant programs as to utilization and application.

(Adoption date 1 1 I 19/80)

(Amended date 5/ 17 /90)

Whenever there is a cash balance in any fund which, though allocated to a specific use, is temporarily not needed, it is the policy of the Board that this balance shall be invested temporarily to the best advantage of the district in any securities permitted by law.

The interest from the investment will be credited to the fund from which it was invested.

The Board will be kept informed of any investments and yields.

(Adoption date 11/19/80)

Provisions For Student and Public Use of School District Vehicles

School District No. 9, Sublette County, Wyoming shall permit its transportation vehicles to be used for transporting student groups or groups of school district patrons throughout the calendar year, if such usage is in accordance with the mission of the school district and in accordance with the fallowing pro visions and rules of usage.

1. At all times, the needs of school district students shall be given preference over non-student usage.
2. In view of the district's need for unencumbered insurance coverage, all usage of school district vehicles shall be within the guidelines of appropriate state and federal law, as relating to school bus usage and operation. The individual or group leasing a school bus for non-school use shall always recognize the rules for school bus operation. The rules cannot be amended or altered by the driver of the vehicle or by the riders on the bus.
3. All drivers of the yellow busses or the over the road activity busses shall be assigned by the school district and shall be selected from the listing of individuals who have met in total all school district and State of Wyoming requirements. Under no circumstances will an individual not possessing full and current school bus driver licensure, for the size of vehicle being used, be permitted to drive or otherwise operate a school district yellow bus or activity bus.
4. Individuals not possessing appropriate school bus driver licensure may be permitted to drive or otherwise operate district owned vehicles other than the yellow busses or the over the road activity busses in transporting individuals in a non-school sponsored activity. However, the school district shall require the sponsor of the organization seeking to lease or otherwise use a school district owned vehicle at the time of scheduling usage of a school di strict owned not of the size of the over the road activity busses or a yellow school bus, to suggest the driver or the drivers of the vehicle sought to be used. The school district shall have the right of requiring proof of proper vehicle operating licensing and may refuse to accept the suggested driver to operate a school district owned vehicle.
5. To ensure adequate time to properly arrange scheduling of district owned vehicles, individuals seeking to utilize school district owned vehicles are encouraged to submit in writing a request to use a school district owned vehicle no less than thirty days prior to the date of requested usage.
6. 6. All requests for us age of school district owned vehicles under provisions of Policy DFD-S are to be submitted in writing to the Director of Transportation.
7. The school district in the development of the schedule for determining usage of school district owned vehicles does not view the leasing or using of school district owned vehicles as an avenue of profit making but instead is intending to recover proper and appropriate costs of vehicle operation. It is not the intent to provide reduced rate services to specific groups or specific activities irregardless of how legitimate the activity may be.
8. All billing and all receipts for payment of claims incurred for using a school district owned vehicle shall be processed by the business office.
9. It shall be understood by all individuals scheduling usage of school district owned vehicles that damage to the vehicle beyond that of what could be defined as reasonable wear and tear is to be assumed in total by the group using the vehicle.
10. While the school district shall maintain appropriate liability and comprehensive insurance coverage on ell school district owned motor vehicles, the district shall not and will not assume liability for loss of personal items or for damage or injury not appropriate for the school district to assume. It is not the intentions of the school district to seek recovery of costs of damage caused to a school district owned transportation vehicle by passengers outlined in Line Item 9.
11. In the calculation of the costs to be charged to the group utilizing school district owned transportation vehicles, the following factors shall be incorporated into the billing process. The factors are as follows:

1. The employee cost per hour for time on duty. This cost shall represent a driver per hour cost equal to that being paid to the employees of the school district who operate motor vehicles in regular performance of their assigned duties.
2. Costs the driver incurs for such things as meal costs, lodging costs, or other appropriate costs of the employee in the performance of his or her duties.
3. A cost per mile for the size of vehicle being used as defined in this policy and as calculated by the odometer reading of the vehicle at the time of leaving the bus storage building being subtracted from the odometer reading of the vehicle at the time it is returned to the bus storage building at the conclusion of the trip. No additional charges for vehicle operation shall be levied against the group using the vehicle for expenses such as fuel, oil, repairs, or any other normal expense of vehicle operation.
4. In the event the group using the vehicle assume the meal costs, lodging costs, etc., of the driver as outlined in Item B, no charges shall be levied by the school district for these expenses.
5. While the following table suggests the anticipated cost per mile for using school district owned vehicles, the board of trustees shall reserve in total the unrestricted right to adjust the proposed cost per mile to properly reflect costs of vehicle operation for components of operating a motor vehicle such as fuel, oil, tires, etc. Therefore, the per mile operation cost may be changed by the board of trustees by action in open meeting without requiring formal amendment of this policy.

Vehicles having a capacity less than 14 passengers

1. Station wagons, sedans, small vans type of busses 35 cents per mile driven

Vehicles having o capacity of more than 14 passengers but less than 36 passengers

1. Dodge van and larger yellow vans 40 cents per mile driven

Yellow busses having a capacity of more than 36 passengers 50 cents per mile driven

The two activity busses $1.25 per mile driven

SCHOOL SPONSORED SUMMER UTILIZATION OF DISTRICT OWNED VEH ICLES

The board of trustees recognizes the advantages of students participating in properly managed and well organized summer activities and further recognizes the factor of safety in having students travel in school district vehicles driven by a properly trained and licensed driver. Therefore, the following provisions shall be applicable to summer use of school district owned vehicles as applicable to student organization usage.

1. Student groups or organizations applicable to this provision shall be an organization or group of students participating in an activity sponsored in total by the school district during the regular school term and using school employed sponsors. All groups applicable to this provision shall be totally under the supervision and management of the school district and shall represent students enrolled in this school district the immediate prior school term or anticipated to be enrolled in this school district in the next immediate school term.
2. Groups of students meeting the above definition may be eligible to use school district owned vehicles at a cost equal to the actual fuel cost and the actual cost to the school district for the driver for in-state travel given prior approval by the building principal or principals of the building to which the students are assigned. No individual may be permitted to operate a school district owned vehicle transporting students who does not possess current and complete licensure for the size of vehicle being driven.
3. Summer travel involving school district owned vehicles proposing to leave the state of Wyoming shall be dealt with on an individual basis by the board of trustees.
4. All school district employees contemplating using a school district owned vehicle for summer group travel not possessing a current license to operate a school bus shall notify their principal of their interest in a timely enough manner to permit a license monitoring to be made with the Wyoming Highway Department to ensure insurance company provisions of safe driving records prior to departure are completed and on file in the central office.
5. Vehicles to be utilized shall be assigned by the bus mechanic in consultation with the individual desiring to utilize district owned vehicles as a means of causing least interference with the summer vehicle maintenance schedule.

Adoption October 15, 1985

Amended June 15, 1989

Amended August 16, 1 990

In classes where students make items for their own use, the student will pay for the materials used.

A revolving fund may be established to facilitate these classes.

All materials shall be sold to students at cost with the teacher determining the actual cost, including postal and freight costs in the computation.

Payments for the materials shall be made to the office.

A proper system of receipts and accounting will be established and maintained in the school office.

Refer to Regulations on Student Resale Policy.

(Adoption date 11/19/80)

Annually the district shall approve one or more banking institutions or  depositories to be utilized by the district for the deposit of funds. 

Depository banks holding school district money shall pledge securities for all  deposits and balances not covered by FDIC. The board of trustees shall approve  the securities. (W.S. 9-4-801 -- 9-4-832).

Adopted as DD Policy - Depository Funds:  11/19/80

Amended to DG Policy – Banking Services:  7/18/23

Sublette County School District #9, Big Piney, WY 

The Board shall bond the treasurer and Superintendent in accordance with requirements established by law. The cost of these bonds shall be assumed by the district.

All employees who handle district or school funds shall be covered by a general fidelity bond carried by the district.

(Adoption date 11/19/80)

The Superintendent and Business Manager shall be ultimately responsible for  properly accounting for all funds of the district and for the preparation of reports  and statements required by the state examiner's office and the State  Department of Education. 

The accounting system that is used shall conform with requirements of the State  Department of Education and with good accounting practices, providing for  the appropriate separation of accounts, funds, and special monies. 

The business manager will prepare a financial statement which will be presented  to the Board each month. This report will be prepared in the form prescribed by  the Board. It will show the amount budgeted in each budget category, the  amount expended to date, and the remaining unexpended balance. The  statement will also show the unencumbered bank balance. A list of bills and  salaries for Board approval will also be presented. At the request of the Board,  a more detailed breakdown of any budget category may be requested and  provided. 

At the request of the Board or the Superintendent, other financial reports will be  presented

Adopted:  11/19/80

Amended:  3/19/97

Amended:  7/18/23

Sublette County School District # 9, Big Piney, Wyoming

A complete record of all equipment, supplies, and materials in all of the district buildings shall be established and updated annually.

(Adoption date 11/19/80)

The financial records of the school district as well as the financial records of individual accounts maintained by the school district shall be available for examination by any citizen of the school district by representatives of appropriate local, county, state, or federal agency during regular working hours.

All school district accounts shall be audited no less than once per fiscal year by an individual possessing current approval issued by the appropriate agency of the State of Wyoming to complete public fund auditing.

The Board of Trustees shall take proper and appropriate action upon all reports of audits completed in accordance with regulations of audits of the State of Wyoming.

(Adoption date 11/19/80)

(Amended date 5/17 /90)

Responsibility for Purchasing

Sublette County School District #9 shall follow a policy of centralized purchasing  except for those specialized materials which directly relate to the instructional  program in a particular school which will be facilitated in coordination with the  District Business Office. The Superintendent or his/her designee has overall  administrative responsibility for all purchasing of equipment, materials, supplies,  and services.

All purchases made on district funds shall be made through the District Business Office on official purchase orders upon request approved by the superintendent,  principal, business manager or department director. Any purchase not so made  will be deemed to be a personal purchase by the staff member and may be required to be paid for by the staff member. Confirming orders will not be  permitted without prior authorization for the purchase from the business manager  or superintendent. 

Purchases made from school activity funds shall require authorization of the  school principal. No individual is to order anything for any group using the name  of the school without a purchase order/voucher issued by the District’s Business  Office. 

QUALITY

The Board of Trustees expects the administration to make every effort, through  sound purchasing procedures, to receive full value for dollars spent. The  purchasing function shall be to buy the product required for the intended  purpose which, in the course of its use in time, will be the most economical and  efficient product.

TIMING

Purchases shall be timed to provide necessary goods and services without  undue delay in delivery and at reasonable cost. Purchasing shall be done on a  calendar basis, taking into consideration when the product is needed and  market conditions. The prime importance in timing is to have the product  available when needed.

SPECIFICATIONS

Whenever appropriate, items shall be purchased in response to specifications.  Such specifications shall be designed to ensure the quality of the product  desired and to provide free competition for potential suppliers, so as to permit  the lowest possible purchase price.

Sublette County School District #9, Big Piney, Wyoming

Therefore, in general, specifications shall not be written around only one product  or to describe a particular patented item.

No bid, if required by state law, shall be accepted which does not conform to  the specifications furnished. All contracts shall be awarded to the lowest  responsible bidder and in compliance with procurement policy EFAB and state  law.

Specifications shall contain a statement indicating preference for Wyoming  products as per Wyoming statutes.

REQUISITIONS

In order to facilitate the process of securing required materials and services, all  requests must be submitted on requisition using the manual or electronic  method employed by the District. All requisitions shall be approved by the  principal or by the department administrator. The principal, department  administrator, and the business manager cannot approve requisitions for  requests initiated by themselves; these requisitions will require approval of the  superintendent. Requisitions initiated by the Superintendent will be approve by  the Business Manager.

PURCHASE ORDERS

All goods and services shall be ordered by means of a printed, pre-numbered  purchase order, unless an exception to a specific vendor has been authorized  by the Business Manager. In lieu of printed purchase orders, purchase orders initiated from the Business Office accounts payable system can be emailed to  the vendor after proper approval of an associated requisition. The  Superintendent and Business Manager, or appointed designee in transactions  for Federal programs, shall be authorized to sign purchase orders.

RECEIPT OF GOODS

Purchase orders shall indicate the central office address of 115 S. Nichols Street  for centralized delivery. All goods received will be verified by the District  accounts payable clerk to certify that the goods were received in good  condition before payment can be approved. After processing confirming  successful delivery, items will be delivered to the proper building designee for  the order.

LOCAL VENDOR PURCHASES ON CREDIT ACCOUNTS

Local vendors who allow the District to purchase on credit will only allow  purchases to District employees when presented with a pre-printed, pre approved local vendor voucher signed by their supervising administrator. Local  vendor vouchers have maximum purchase limits of $150 and for purchases  anticipated to be greater than this limit the aforementioned requisition/purchase  order process will be required to be used. Any purchase allowed by a local  vendor without a properly executed District voucher will be deemed a personal  purchase by the staff member and may be required to be paid for by the staff member.

Adopted:  11/19/80

Amended:  7/18/23

Sublette County School District #9, Big Piney, Wyoming

The Business Manager shall administer the payroll account in accordance with State,  Federal, and Board regulations and contractual provisions with employees.

Teachers and other certified employees comprising the instructional support staff shall be employed at the annual salary rate provided in the most recent applicable salary schedule (Certified or Administrative schedules) approved by the Board for their particular assignments. Salaries shall be computed and paid in twelve (12) substantially equal installments.

All hourly Support Staff employed by the district are required to complete time sheets using the manual or electronic method employed by the District and must reflect actual hours worked. Hourly employees will be employed at the hourly rate provided in the  most recent applicable salary schedule (Classified schedule) approve by the Board for  their particular assignment. Hourly staff members are not eligible for annualized payments. Worked time will be recorded in the work week starting on Sunday and  ending the following Saturday and will include all actual hours worked including those in  excess of 40 hours subject to overtime calculation. 

All recorded time will be verified by the employee and submitted for review to the  appropriate supervisor on Monday immediately following the completion of the  preceding work week. Supervisors will be responsible for ensuring that recorded time is correct and will approve each work week before forwarding the record to the District  business office.

During any pay period the employee does not work the scheduled hours assigned, the employee must have submitted leave requests corresponding to the absences/reduction  in hours.

Staff who are permanently leaving the school system for any reason will receive the  remaining balance of their wages owed no later than the District's next regularly  scheduled payroll date. For those employees who rent teacher housing, who have not  vacated their rental prior to their final payroll payment, their rental payment will be  increased 200% to cover any damages incurred to the dwelling (per W.S. §27-4-104(a)).  Upon inspection to the dwelling, if no damage is identified beyond normal wear and  tear, the additional rent plus deposits owing will be refunded to the employee.

PAYDAY SCHEDULES

All staff shall receive their salary reimbursement on or about the 25th of the month.  Certified staff contract payments for the new fiscal year, including those for staff new to  the District, will begin in September of each fiscal year. In the event the twenty-fifth of the  month falls on a holiday or a day school is not in session, paychecks will be issued on the  day closest to the twenty-fifth of the month but shall not be later than the twenty-fifth of  the month.

DIRECT DEPOSIT

Employees desiring to receive salary payment shall complete proper enrollment handled through the Business Office. The District will require proof from the employee’s preferred  bank routing and account information; the District will not be responsible for fees or errors  due to incorrect information being provided by the employee. Those employees who have authorized direct deposit will receive a pay deposit slip in lieu of a paycheck.

Adopted as DAL Policy – Pay Period:  11/19/80

Amended:  8/15/23

Sublette County School District #9, Big Piney, Wyoming