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20LSO-0711
2020
STATE OF WYOMING
20LSO-0711
ENGROSSED
4.0
SENATE FILE NO. SF1003
Emergency budgeting-COVID-19-2.
Sponsored by: Management Council
A BILL
for
AN ACT relating to emergency budgeting for the expenses of government; temporarily amending the computation of school district operating balances and cash reserves; providing for carryover and reappropriaton of certain funds as specified; authorizing the transfer of appropriations; authorizing a reduction in school district funding and providing for a corresponding appropriation; authorizing the use of federal funds; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1.
W.S. 21
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13
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313(e) is amended to read:
21
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13
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313.
Distribution of funds from foundation account; property tax and cash reserve adjustment; regulations.
(e)
Except as provided under this subsection,
not later than January 31 of each fiscal year, the department shall compute the amount by which each district's operating balance and cash reserves at the end of the preceding fiscal year exceed fifteen percent (15%) of the total foundation program amount computed under W.S. 21
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13
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309 for the preceding fiscal year.
For fiscal year 2020
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2021, the department shall compute the amount by which each district's operating balance and cash reserves at the end of the preceding fiscal year exceed twenty
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five percent (25%) of the total foundation program amount computed under W.S. 21
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13
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309 for the preceding fiscal year.
Between May 18, 2020 and June 30, 2020 no school district shall expend or transfer any of its operating balance or cash reserves for purposes other than to comply with the state uniform educational program standards imposed under W.S. 21
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9
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101 and 21
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9
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102 and the uniform state student content and performance standards prescribed by the state board of education under W.S. 21
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2
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304(a)(iii). If a district expends or transfers any portion of its operating balance or cash reserves between May 18, 2020 and June 30, 2020 for any purpose other than to comply with the state uniform educational program standards imposed under W.S. 21
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9
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101 and
21
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9
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102 and the uniform state student content and performance standards prescribed by the state board of education under W.S. 21
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2
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304(a)(iii), that portion shall be deemed a state revenue during fiscal year 2020
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2021 under this subsection.
In making this calculation, the entire operating balance and cash reserves for each district for the fiscal year ending June 30, 1997, as computed by the department, shall be separately accounted for and excluded, until it has been completely expended by the district. Revenues from settlements of protested amounts attributable to levies assessed under W.S. 21
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13
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102(a)(i)(A) and (ii)(A) and 21
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13
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201, regardless of the assessment year, shall be accounted for and excluded from the calculation under this subsection for a period of not more than one (1) year following that fiscal year in which the revenue was received by a district, as verified in writing by the district and certified by the county treasurer. Except as otherwise provided in 1997 Special Session Laws, chapter 3, section 306(e), as amended, and except as excluded under this subsection, that excess shall be deemed to be a state revenue under W.S. 21
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13
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310(a) for the purpose of determining distributions under W.S. 21
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13
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311 and amounts to be rebated under W.S. 21
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13
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102.
The department shall promulgate rules,
including reporting requirements and procedures for districts, to implement this subsection.
As used in this section, "operating balance and cash reserves" means those financial resources of the district which are not encumbered by the district board of trustees for expenditure to meet an existing legal obligation or otherwise restricted by law or regulation for expenditure on specific educational programs.
For purposes of this subsection, any balance within a district's separate account established under W.S. 21
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15
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109(e) for major building and facility repair and replacement shall be deemed restricted by law for expenditure as provided by W.S. 21
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15
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109(e) and shall not be considered an operating balance and cash reserve under this section.
Section 2.
2020 Wyoming Session Laws, Chapter 80, Section 305(a) by creating a new paragraph (iv), (b) and (c) is amended to read:
Section 305.
(a)
Notwithstanding W.S. 9
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2
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1005(a) and (c), the governor is authorized to transfer:
(iv)
In addition to the authority granted under paragraphs (i) through (iii) of this subsection and 2018 Wyoming Session Laws, Chapter 134, Section 305(a), for the period beginning with the effective date of this paragraph and ending December 30, 2020:
(A)
Between programs within any executive branch agency, excluding the University of Wyoming, fifty percent (50%) of the total appropriation for the agency when determined by the governor as beneficial or necessary for the state to respond to the public health emergency and the impacts caused by COVID
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19, including to conserve or reallocate prior appropriations;
(B)
Between executive branch agencies, twenty
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five percent (25%) of the total appropriation for the agency from which the funds are transferred when determined by the governor as beneficial or necessary for the state to respond to the public health emergency and the impacts caused by COVID
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19, including to conserve or reallocate
prior appropriations. Transfers authorized under this subparagraph may include additions to any of the following active capital construction projects:
(I)
The Casper state office building;
(II)
The Wyoming life resource center;
(III)
The Wyoming state hospital.
(C)
This paragraph is effective immediately.
(b)
All transfers authorized under this section shall be approved by the governor and reported to the joint appropriations committee through the B
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11 process as authorized by W.S. 9
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2
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1005(b)(ii) and reported pursuant to W.S. 9
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2
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1013(b).
The transfers authorized by paragraph (a)(iv) of this section shall be separately tracked
and reported for purposes of determining total amounts transferred under that authority.
(c)
Except as provided in paragraph (a)(iv) of this section, t
he authority granted under this section is effective for the period beginning July 1, 2020 and ending June 30, 2022.
Section 3.
(a)
After all transfers and
reappropriations
authorized under 2020 Wyoming Session Laws, Chapter 80, Sections 303 and 312 are complete and notwithstanding W.S. 9
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2
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1008, 9
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2
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1012(e) and 9
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4
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207, twenty
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five percent (25%) of the unexpended, unobligated monies appropriated from the general fund to any governmental unit or branch of government receiving an appropriation under 2018 Wyoming Session Laws, Chapter 134, as amended by 2019 Wyoming Session Laws, Chapter 80, shall not revert on June 30, 2020 and are hereby reappropriated to the governmental unit or branch of government receiving the appropriation for purposes of funding a budget shortfall or structural budget deficit during the period beginning July 1, 2020 and ending June 30,
2022. Not later than October 15, 2020, the state auditor shall report to the legislature the amount of general funds that did not revert under this subsection, by governmental unit or branch of government.
(b)
Any unexpended, unobligated funds remaining from the appropriations for capital construction projects under 2018 Wyoming Session Laws, Chapter 136, Section 4(a)(i), as amended by 2019 Wyoming Session Laws, Chapter 205, Section 2 that would otherwise revert to the accounts from which they were appropriated during the period beginning with the effective date of this act and ending December 30, 2020, are hereby reappropriated for active capital construction projects receiving prior appropriations from the general fund or strategic investments and projects account as approved by the state building commission.
Section 4.
(a) For school year 2020
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2021, the governor may reduce each school district's amount calculated under W.S. 21
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13
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309(p) by a uniform percentage, up to the percentage the school foundation program amount as defined under W.S.
21
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13
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101(a)(v) is derived from non
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constitutionally obligated sources for school year 2020
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2021, including the legislative stabilization reserve account, federal mineral royalties and motor vehicle licensing and registration. If the governor makes a reduction under this subsection, the reduction may be made in an amount to meet the following goals, as prioritized by the governor:
(i) To meet the purposes specified in subsection (b) of this section; and
(ii) To continue to allow each school district to be able to provide classroom instruction in compliance with state educational requirements, while reducing unnecessary administrative funding.
(b) An amount of funds corresponding to the reduction made under subsection (a) of this section is appropriated to the governor from the school foundation program account for purposes of administering state government. This appropriation is for the period from July 1, 2020 to June 30, 2022. This appropriation shall not be transferred or expended for any other purpose and any unexpended, unobligated funds
remaining from this appropriation shall revert to the school foundation program account on June 30, 2022.
(c)
To the extent that funds are available and are allowable expenditures from federal funds provided to the state for COVID
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19 related purposes including from the Coronavirus Aid, Relief and Economic Security (CARES) Act, P.L. 116
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136, or other similarly purposed federal act, the governor may use those funds to replace any funds reduced or transferred under this section. No replacement of funds shall be made under this section except in accordance with federal laws, regulations and orders.
(d) By June 1, 2020, the governor shall determine any reduction made pursuant to subsection (a) of this section. The governor shall report the amount of the reduction in writing to the state superintendent and the joint appropriations committee.
Section 5.
This act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.
(END)
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SF1003