components

components. Education resource block grant model (a) This section is intended to specify the education resource block grant model components and computations necessary to execute the 2025 cost of education study as required by W.S. 21-13-309(t) and as adopted and modified by the legislature. (b) As used in this section: (i) "Average daily membership" or "ADM" means as defined by W.S. 21-13-101(a)(i) and calculated pursuant to W.S. 21-13-309(m)(iv); (ii) "Education resource block grant model" means as defined by W.S. 21-13-101(a)(xiv); (iii) "Co-located school" means two (2) or more schools, each with its own administrative structure, that operate within the same physical facility, regardless of whether the schools serve the same or different grade bands; (iv) "FTE" means full-time equivalency basis as computed in accordance with the department of education rule; (v) "Grade band" means a school grade configuration that falls within one (1) of the following configurations: (A) An elementary school grade band that includes grades kindergarten through grade six (6) or any combination of those grades; (B) A middle school grade band that includes grades five (5) through eight (8) or grade six (6) through grades nine (9) or any combination of grades within those ranges; (C) A high school grade band that includes grades eight (8) through grade twelve (12) or any combination of those grades. (c) The education resource block grant model components and associated resources are as follows: (i) Full day kindergarten. Funded for all elementary school grade bands; (ii) Core teachers. For any school with greater than fifty (50) ADM, one (1.0) FTE for every sixteen (16) ADM for grades kindergarten through three (3), one (1.0) FTE for every twenty-two (22) ADM for grades four (4) through eight (8) and one (1.0) FTE for every twenty-five (25) ADM for grades nine (9) through twelve (12); (iii) Elective/specialist teachers: (A) Elementary school grade bands. FTE equal to twenty percent (20%) of the core teachers calculated pursuant to paragraph (ii) of this subsection; (B) Middle school grade bands. FTE equal to thirty-three and one-third percent (33 1/3%) of the core teachers calculated pursuant to paragraph (ii) of this subsection; (C) High school grade bands. FTE equal to thirty-three and one-third percent (33 1/3%) of the core teachers calculated pursuant to paragraph (ii) of this subsection. (iv) For any school with greater than fifty (50) ADM, additional career and technical education teachers. FTE equal to thirty-four percent (34%) of each school's career and technical education students as determined pursuant to W.S. 21-13309(m)(v)(D)(I), divided by twenty-five (25); (v) Minimum teachers. Resourced at the highest prototypical school model: (A) For any school with greater than fifty (50) ADM, if the combined total FTE calculated pursuant to paragraphs (ii), (iii) and (iv) of this subsection is less than the applicable minimum specified in subdivisions (I) through (III) of this subparagraph, the grade band shall be provided the applicable minimum teacher FTEs as follows: (I) For an elementary school grade band with greater than fifty (50) ADM, six (6) FTE and for an elementary school grade band with fifty (50) ADM or less, six (6) FTE reduced on a pro rata basis, calculated by multiplying six (6) teacher FTEs by a fraction, the numerator of which is the elementary school grade band ADM and the denominator of which is fifty (50); (II) For a middle school grade band with greater than fifty (50) ADM, seven (7) FTE and for a middle school grade band with fifty (50) ADM or less, seven (7) FTE reduced on a pro rata basis, calculated by multiplying seven (7) teacher FTEs by a fraction, the numerator of which is the middle school grade band ADM and the denominator of which is fifty (50); (III) For a high school grade band with greater than fifty (50) ADM, nine (9) FTE and for a high school grade band with fifty (50) ADM or less, nine (9) FTE reduced on a pro rata basis, calculated by multiplying nine (9) teacher FTEs by a fraction, the numerator of which is the high school grade band ADM and the denominator of which is fifty (50). (B) For any school with fifty (50) ADM or less, the minimum teacher FTEs shall be provided as follows: (I) For an elementary school, six (6) FTE reduced on a pro rata basis, calculated by multiplying six (6) teacher FTEs by a fraction, the numerator of which is the school's ADM and the denominator of which is fifty (50); (II) For a middle school, seven (7) FTE reduced on a pro rata basis, calculated by multiplying seven (7) teacher FTEs by a fraction, the numerator of which is the school's ADM and the denominator of which is fifty (50); (III) For a high school, nine (9) FTE reduced on a pro rata basis, calculated by multiplying nine (9) teacher FTEs by a fraction, the numerator of which is the school's ADM and the denominator of which is fifty (50); (IV) Notwithstanding subdivisions (I) through (III) of this subparagraph, each school shall receive a minimum of one (1.0) FTE. (C) For any school district that includes grades kindergarten through grade twelve (12), if the combined total FTE calculated pursuant to paragraphs (ii), (iii) and (iv) of this subsection and subparagraphs (A) and (B) of this paragraph is less than seventeen (17) for the school district, additional FTEs shall be provided to ensure the total teacher FTE for the school district is equal to seventeen (17). (vi) Summer school teachers. One (1.0) FTE for every one hundred twenty (120) at-risk students identified pursuant to W.S. 21-13-309(m)(v)(A); (vii) Extended day school teachers. One (1.0) FTE for every one hundred twenty (120) at-risk students identified pursuant to W.S. 21-13-309(m)(v)(A); (viii) English language learner teachers. One (1.0) FTE for every one hundred (100) students identified as limited English proficient in accordance with rules enacted by the department of education pursuant to W.S. 21-13-309(m)(v)(A); (ix) Instructional facilitators. Resourced at the highest prototypical school model using total school ADM: (A) Elementary schools. One and one-half (1.5) FTE for every three hundred thirty (330) ADM; (B) Middle schools. One and one-half (1.5) FTE for every three hundred fifteen (315) ADM; (C) High schools. One and one-half (1.5) FTE for every three hundred fifteen (315) ADM; (D) Notwithstanding subparagraphs (A) through (C) of this paragraph, each school district shall receive a minimum of one (1.0) FTE. (x) At-risk/core tutors. Resourced at the highest prototypical school model using total school ADM. One (1.0) FTE for every one hundred (100) at-risk students identified pursuant to W.S. 21-13-309(m)(v)(A), plus: (A) Elementary schools. One (1.0) FTE for every three hundred thirty (330) ADM; (B) Middle schools. One (1.0) FTE for every three hundred fifteen (315) ADM; (C) High schools. One (1.0) FTE for every three hundred fifteen (315) ADM. (xi) Substitute teachers. An amount equal to: (A) For FTEs, five and seven hundred fifteen thousandths percent (5.715%) of the combined total FTEs generated by paragraphs (ii) through (x) of this subsection; (B) For employer paid social security and Medicare benefits, the amount calculated in subparagraph (A) of this paragraph multiplied by a daily salary as specified in subparagraph (xxxiv)(P) of this subsection, multiplied by seven and sixty-five hundredths percent (7.65%). (xii) Counselors. Resourced at each grade band: (A) Elementary school grade bands. One (1.0) FTE for every three hundred thirty (330) ADM; (B) Middle school grade bands. One (1.0) FTE for every two hundred fifty (250) ADM; (C) High school grade bands. One (1.0) FTE for every two hundred fifty (250) ADM; (D) Notwithstanding subparagraphs (A) through (C) of this paragraph, each school district shall receive a minimum of one (1.0) FTE. (xiii) Pupil support positions. One (1.0) FTE for every one hundred (100) at-risk students computed under W.S. 2113-309(m)(v)(A); (xiv) Nurses. Resourced at the highest prototypical school model using total school ADM: (A) Elementary schools. One (1.0) FTE for every three hundred thirty (330) ADM; (B) Middle schools. One (1.0) FTE for every three hundred fifteen (315) ADM; (C) High schools. One (1.0) FTE for every three hundred fifteen (315) ADM; (D) Notwithstanding subparagraphs (A) through (C) of this paragraph, each school district shall receive a minimum of one-half (0.5) FTE. (xv) Supervisory aides. Resourced at the highest prototypical school model using total school ADM: (A) Elementary schools. Two (2.0) FTE for every three hundred thirty (330) ADM; (B) Middle schools. Two (2.0) FTE for every three hundred fifteen (315) ADM; (C) High schools. Three (3.0) FTE for every six hundred thirty (630) ADM. (xvi) Librarians. Resourced at the highest prototypical school model using total school ADM: (A) Elementary schools. One (1.0) FTE for every three hundred thirty (330) ADM up to three hundred thirty (330) ADM; (B) Middle schools. One (1.0) FTE for every three hundred fifteen (315) ADM up to three hundred fifteen (315) ADM; (C) High schools. One (1.0) FTE for every six hundred thirty (630) ADM up to six hundred thirty (630) ADM; (D) Notwithstanding subparagraphs (A) through (C) of this paragraph, each school district shall receive a minimum of one-half (0.5) FTE. (xvii) Library aides. Resourced at the highest prototypical school model using total school ADM: (A) Elementary schools. One (1.0) FTE for each additional three hundred thirty (330) ADM above three hundred thirty (330) ADM; (B) Middle schools. One (1.0) FTE for each additional three hundred fifteen (315) ADM above three hundred fifteen (315) ADM; (C) High schools. One (1.0) FTE for each additional six hundred thirty (630) ADM above six hundred thirty (630) ADM. (xviii) Principals. Resourced at the highest prototypical school model using total school ADM: (A) Elementary schools. One (1.0) FTE for each school with at least one hundred ten (110) ADM; (B) Middle schools. One (1.0) FTE for each school with at least one hundred five (105) ADM; (C) High schools. One (1.0) FTE for each school with at least one hundred five (105) ADM. (xix) Assistant principals. Resourced at the highest prototypical school model using total school ADM: (A) Elementary schools. The greater of: (I) One (1.0) FTE for each additional three hundred thirty (330) ADM above three hundred thirty (330) ADM; or (II) One (1.0) FTE for schools with less than one hundred ten (110) ADM. (B) Middle schools. The greater of: (I) One (1.0) assistant principal position for each additional three hundred fifteen (315) ADM above three hundred fifteen (315) ADM; or (II) One (1.0) FTE for schools with less than one hundred five (105) ADM. (C) High schools. The greater of: (I) One (1.0) assistant principal position for each additional three hundred fifteen (315) ADM above three hundred fifteen (315) ADM; or (II) One (1.0) FTE for schools with less than one hundred five (105) ADM. (xx) School site secretaries. Resourced at the highest prototypical school model using total school ADM: (A) Elementary schools. Two (2) FTE for three hundred thirty (330) ADM, prorated down to one and one-half (1.5) FTE for two hundred twenty (220) ADM, prorated down to one (1.0) FTE for one hundred ten (110) ADM, one (1.0) FTE prorated below one hundred ten (110) ADM. For schools with greater than three hundred thirty (330) ADM, one (1.0) additional FTE for each additional one hundred sixty-five (165) ADM; (B) Middle schools. Two (2.0) FTE for three hundred fifteen (315) ADM, prorated down to one and one-half (1.5) FTE for two hundred ten (210) ADM, prorated down to one (1.0) FTE for one hundred five (105) ADM, one (1.0) FTE prorated below one hundred five (105) ADM. For schools with ADM greater than three hundred fifteen (315) ADM, one (1.0) additional FTE for each additional one hundred fifty-seven and one-half (157.5) ADM; (C) High schools. Three (3.0) FTE for six hundred thirty (630) ADM, prorated down to two (2.0) FTE for three hundred fifteen (315) ADM, prorated down to one and onehalf (1.5) FTE for two hundred ten (210) ADM, prorated down to one (1.0) FTE for one hundred five (105) ADM, one (1.0) FTE prorated below one hundred five (105) ADM. For schools with ADM greater than six hundred thirty (630) ADM, one (1.0) additional FTE for each additional two hundred ten (210) ADM. (xxi) Instructional and library materials. Three hundred dollars ($300.00) per ADM; (xxii) Technology and equipment. Two hundred fifty dollars ($250.00) per ADM; (xxiii) Gifted and talented students. Twenty-five dollars ($25.00) per ADM. (xxiv) Student activities: (A) School districts with two thousand (2,000) or more ADM: eight hundred thirty-three dollars ($833.00) per high school grade band ADM, four hundred forty-seven dollars ($447.00) per middle school grade band ADM and thirty-five dollars ($35.00) per elementary school grade band ADM; (B) School districts with five hundred (500) ADM: two thousand eighty-two dollars and fifty cents ($2,082.50) per high school grade band ADM, one thousand one hundred seventeen dollars and fifty cents ($1,117.50) per middle school grade band ADM and eighty-seven dollars and fifty cents ($87.50) per elementary school grade band ADM; (C) School districts with one hundred fifty (150) or fewer ADM: two thousand four hundred ninety-nine dollars ($2,499.00) per high school grade band ADM, one thousand three hundred forty-one dollars ($1,341.00) per middle school grade band ADM and one hundred five dollars ($105.00) per elementary school grade band ADM; (D) For school districts with less than two thousand (2,000) ADM and more than five hundred (500) ADM the per ADM amounts specified in subparagraph (A) of this paragraph shall be proportionally adjusted on a linear per ADM basis to the per ADM amounts specified in subparagraph (B) of this paragraph; (E) For school districts with less than five hundred (500) ADM and more than one hundred fifty (150) ADM the per ADM amounts specified in subparagraph (B) of this paragraph shall be proportionally adjusted on a linear per ADM basis to the per ADM amounts specified in subparagraph (C) of this paragraph. (xxv) Professional development. One hundred ninetyone dollars and forty-three cents ($191.43) per ADM; (xxvi) Short cycle and formative assessments. Twentyfive dollars ($25.00) per ADM; (xxvii) Central office staff. Central office staff shall be calculated utilizing the school district's ADM, as follows: (A) For school districts with five hundred (500) ADM or less: (I) One (1.0) FTE for a superintendent position; (II) One and one-half (1.5) FTE for deputy/assistant superintendent positions; (III) Two (2.0) FTE for secretary/accounting positions; (IV) One (1.0) FTE for a computer technician position. (B) For school districts with more than five hundred (500) ADM and less than or equal to one thousand (1,000) ADM: (I) One (1.0) FTE for a superintendent position; (II) Two (2.0) FTE for deputy/assistant superintendent positions at one thousand (1,000) ADM prorated down to one and one-half (1.5) FTE for five hundred (500) ADM; (III) Three (3.0) FTE for secretary/accounting positions at one thousand (1,000) ADM prorated down to two (2.0) FTE for five hundred (500) ADM; (IV) Two (2.0) FTE for computer technician positions at one thousand (1,000) ADM prorated down to one (1.0) FTE for five hundred (500) ADM. (C) For school districts with more than one thousand (1,000) ADM and less than or equal to two thousand (2,000) ADM: (I) One (1.0) FTE for a superintendent position; (II) Three (3.0) FTE for deputy/assistant superintendent positions at two thousand (2,000) ADM prorated down to two (2.0) FTE for one thousand (1,000) ADM; (III) Six and one-half (6.5) FTE for secretary/accounting positions at two thousand (2,000) ADM prorated down to three (3.0) FTE for one thousand (1,000) ADM; (IV) Two and one-half (2.5) FTE for computer technician positions at two thousand (2,000) ADM prorated down to two (2.0) FTE for one thousand (1,000) ADM. (D) For school districts with more than two thousand (2,000) ADM and less than or equal to four thousand (4,000) ADM: (I) One (1.0) FTE for a superintendent position; (II) Four (4.0) FTE for deputy/assistant superintendent positions at four thousand (4,000) ADM prorated down to three (3.0) FTE for two thousand (2,000) ADM; (III) Ten (10.0) FTE for secretary/accounting positions at four thousand (4,000) ADM prorated down to six and one-half (6.5) FTE for two thousand (2,000) ADM; (IV) Five (5.0) FTE for computer technician positions at four thousand (4,000) ADM prorated down to two and one-half (2.5) FTE for two thousand (2,000) ADM; (V) Three (3.0) FTE for director/coordinator positions at four thousand (4,000) ADM prorated down to zero (0.0) FTE for two thousand (2,000) ADM; (VI) One (1.0) FTE for a network supervisor position at four thousand (4,000) ADM prorated down to zero (0.0) FTE for two thousand (2,000) ADM; (VII) One (1.0) FTE for a software manager position at four thousand (4,000) ADM prorated down to zero (0.0) FTE for two thousand (2,000) ADM. (E) For school districts with more than four thousand (4,000) ADM and less than or equal to twelve thousand (12,000) ADM: (I) One (1.0) FTE for a superintendent position; (II) Four (4.0) FTE for deputy/assistant superintendent positions; (III) Twenty (20.0) FTE for secretary/accounting positions at twelve thousand (12,000) ADM prorated down to ten (10.0) FTE for four thousand (4,000) ADM; (IV) Fifteen (15.0) FTE for computer technician positions at twelve thousand (12,000) ADM prorated down to five (5.0) FTE for four thousand (4,000) ADM; (V) Nine (9.0) FTE for director/coordinator positions at twelve thousand (12,000) ADM prorated down to three (3.0) FTE for four thousand (4,000) ADM; (VI) Two (2.0) FTE for network supervisor positions at twelve thousand (12,000) ADM prorated down to one (1.0) FTE for four thousand (4,000) ADM; (VII) Two (2.0) FTE for software manager positions at twelve thousand (12,000) ADM prorated down to one (1.0) FTE for four thousand (4,000) ADM; (VIII) Ten (10.0) FTE for other central office professional positions at twelve thousand (12,000) ADM prorated down to zero (0.0) FTE for four thousand (4,000) ADM. (F) For school districts with more than twelve thousand (12,000) ADM: (I) position; One (1.0) FTE for a superintendent (II) Four (4.0) FTE for deputy/assistant superintendent positions; (III) Twenty (20.0) FTE for secretary/accounting positions prorated up from twelve thousand (12,000) ADM; (IV) Fifteen (15.0) FTE for computer technician positions prorated up from twelve thousand (12,000) ADM; (V) Nine (9.0) FTE for director/coordinator positions prorated up from twelve thousand (12,000) ADM; (VI) Two (2.0) FTE for network supervisor positions prorated up from twelve thousand (12,000) ADM; (VII) Two (2.0) FTE for software manager positions prorated up from twelve thousand (12,000) ADM; (VIII) Ten (10.0) FTE for other central office professional positions prorated up from twelve thousand (12,000) ADM. (xxviii) Central office nonpersonnel resources. Six hundred six dollars ($606.00) per ADM; (xxix) School custodians. Resourced at the highest prototypical school model for each school operating for the immediately preceding school year: (A) For schools with more than fifty (50) ADM, calculated using the average of the four (4) factors specified under subdivisions (I) through (IV) of this subparagraph, plus an additional one-half (0.5) FTE for middle or high schools: (I) One (1.0) FTE for every thirteen (13) FTE resourced under paragraphs (ii) through (v) of this subsection; (II) twenty-five (325) ADM; One (1.0) FTE for every three hundred (III) One (1.0) FTE for every thirteen (13) classrooms; (IV) One (1.0) FTE for every eighteen thousand (18,000) square feet of authorized education space, as determined by W.S. 21-13-309(m)(v)(G). (B) District custodians. One (1.0) FTE for every eighteen thousand (18,000) square feet of authorized education space, multiplied by ten percent (10%) of the total authorized education space for all school buildings in the district, as determined under W.S. 21-13-309(m)(v)(G). (xxx) Maintenance workers. Resourced at the highest prototypical school model for each school operating for the immediately preceding school year: (A) A base FTE resourced using the average of the four (4) factors specified under subdivisions (I) through (IV) of this subparagraph, plus the additional adjustments to the base FTE amount as provided in subdivision (V) of this subparagraph: (I) One and one-tenth (1.1) FTE per school building; (II) One (1.0) FTE for every sixty thousand (60,000) square feet of authorized education space, as determined under W.S. 21-13-309(m)(v)(G), multiplied by one and two-tenths (1.2); (III) One (1.0) FTE for every one thousand (1,000) ADM, multiplied by one and three-tenths (1.3); (IV) One (1.0) FTE for every five million dollars ($5,000,000.00) of the school district's school year 2004-2005 general fund operating expenditures, multiplied by one and two-tenths (1.2); (V) The base FTE calculated under this subparagraph for each school building shall be adjusted as follows: (1) A school level adjustment for elementary schools equal to the product of the base FTE multiplied by a factor of eight-tenths (0.8) less the base FTE and for high schools equal to the product of the base FTE multiplied by two (2) less the base FTE; (2) A building age adjustment for a school building that is less than ten (10) years old equal to the product of the base FTE multiplied by a factor of ninetyfive hundredths (0.95) less the base FTE and for a school building that is more than thirty (30) years old equal to the product of the base FTE multiplied by a factor of one and onetenth (1.1) less the base FTE; (3) A small district adjustment for a school district with less than one thousand (1,000) ADM equal to the base FTE plus the adjustments under subdivisions (1) and (2) of this subdivision, then multiplied by a factor of one and onetenth (1.1) less the base FTE and the adjustments under subdivisions (1) and (2) of this subdivision. (xxxi) this paragraph: Groundskeepers. In making calculations under (A) For school land acreage containing more than one (1) school building, the resources shall be generated at the highest applicable prototypical school model using the total ADM of all schools on the land acreage; (B) Acreage acquired by a district after July 1, 1997 shall be calculated using the lesser of the actual site acreage on which the facility is situated or the acreage specified in the state construction department's rules, provided that this limitation shall not apply if the acreage was acquired through an exchange with another governmental entity and the acreages involved in the exchange were originally acquired by the district and the governmental entity on or prior to July 1, 1997; (C) A base groundskeeper FTE for each school site for the immediately preceding school year shall be equal to the authorized acreage computed under subparagraphs (A) and (B) of this paragraph multiplied by ninety-three (93) hours per acre divided by two thousand eight (2,008) hours of work per year. The base groundskeeper FTE shall be adjusted by a factor equal to the base groundskeeper FTE multiplied by one and five-tenths (1.5) for middle school sites and two and five-tenths (2.5) for high school sites; (D) Groundskeeper FTE positions for district level sites shall be equal to ten percent (10%) of the school level groundskeeper FTE positions calculated under subparagraph (C) of this paragraph. (xxxii) Operations and maintenance supplies. The authorized education space for each school building, as determined under W.S. 21-13-309(m)(v)(G), multiplied by one dollar and two cents ($1.02) per square foot and adjusted by a factor of one and one-tenth (1.1); (xxxiii) Utilities. Actual school year 2024-2025 general fund expenditures by school district excluding amounts reimbursed under W.S. 21-13-320 and 21-13-321 adjusted by the external cost adjustment in accordance with W.S. 21-13-309(o). For additional buildings added or removed from school district building inventories after school year 2024-2025, one hundred percent (100%) of 2024-2025 district average utility expenditures per gross square foot for district school buildings as adjusted by the external cost adjustment in accordance with W.S. 21-13-309(o) multiplied by the additional or removed square footage; (xxxiv) Salaries. The average salaries for the positions specified in this subsection shall be as follows: (A) Superintendents: one hundred sixty-four thousand three hundred sixty-seven dollars ($164,367.00); (B) Deputy/assistant superintendents: one hundred twenty-four thousand nine hundred ninety-four dollars ($124,994.00); (C) Director/coordinators: one hundred fifteen thousand nine hundred five dollars ($115,905.00); (D) Other central office professional personnel: ninety thousand dollars ($90,000.00); (E) Network supervisor/software managers: sixtyeight thousand five hundred sixteen dollars ($68,516.00); (F) Computer technicians: sixty thousand three hundred fifty-eight dollars ($60,358.00); (G) Principals: one hundred fifteen thousand nine hundred five dollars ($115,905.00); (H) Assistant principals: one hundred eight thousand nine hundred fifty-one dollars ($108,951.00); (J) Teachers, including instructional facilitators, tutors, counselors, pupil support, librarians and nurses: seventy-five thousand eight hundred sixty-three dollars ($75,863.00); (K) Secretary/accounting personnel: forty-seven thousand four hundred thirty-two dollars ($47,432.00); (M) Supervisory/library aides: twenty-nine thousand four hundred thirty-four dollars ($29,434.00); (N) Maintenance workers: fifty-three thousand seven hundred twenty-four dollars ($53,724.00); (O) Groundskeepers/custodians: thirty-seven thousand six hundred five dollars ($37,605.00); (P) Substitute teachers: one hundred eighty-five dollars ($185.00) per day. (xxxv) In determining the resources allocated to each school district, each salary specified in paragraph (xxxiv) of this subsection shall be adjusted in the following order: (A) Multiplied by the external cost adjustment adopted by the legislature pursuant to W.S. 21-13-309(o) and in accordance with paragraph (xxxviii) of this subsection; (B) Multiplied by the lowest regional cost adjustment specified in subsection (f) of this section for the applicable school year to establish a baseline salary; (C) The baseline salary for each position computed in subparagraph (B) of this paragraph shall be further multiplied by each school district's rebased regional cost adjustment determined in subsection (f) of this section for the applicable school year to determine the salary for each school district for each position. (xxxvi) Employer-paid payroll costs. In determining the resources allocated to each school district, each salary shall be multiplied by eight and forty-one hundredths percent (8.41%), including: (A) Social security equal to six and two-tenths percent (6.2%). Social security benefits shall be limited to each salary up to the maximum taxable earnings amount as of January 1 of the immediately preceding school year; (B) Medicare equal to one and forty-five hundredths percent (1.45%); (C) percent (0.7%); Workers' compensation equal to seven-tenths (D) Unemployment insurance equal to sixhundredths percent (0.06%). (xxxvii) Health insurance. Health insurance benefits shall be computed pursuant to W.S. 21-13-309(m)(v)(F); (xxxviii) External cost adjustment. The following categories of model components shall be adjusted by the external cost adjustment adopted by the legislature pursuant to W.S. 2113-309(o): (A) "Education materials category" including the following components: (I) Instructional and library materials component resourced under paragraph (xxi) of this subsection; (II) Student activities component resourced under paragraph (xxiv) of this subsection; (III) Professional development component determined under paragraph (xxv) of this subsection; (IV) Central office nonpersonnel resources under paragraph (xxviii) of this subsection; (V) Operations and maintenance supplies resources under paragraph (xxxii) of this subsection. (B) "Energy category" includes the utilities component resourced under paragraph (xxxiii) of this subsection; (C) "Nonprofessional labor category" includes salaries for secretaries and accounting staff, supervisory and library aides, groundskeepers and custodians and maintenance workers identified under paragraph (xxxiv) of this subsection; (D) "Professional labor category" including salaries for superintendents, deputy and assistant superintendents, directors and coordinators, other central office professional personnel, network supervisors and software managers, computer technicians, principals, assistant principals and teachers identified under paragraph (xxxiv) of this subsection. (d) Amounts resourced through the education resource block grant model for FTE generated pursuant to paragraphs (c)(ii) through (x) of this section shall only be expended by a school district for instructional purposes and shall not be expended or transferred for any other purpose. As used in the subsection, "instructional purposes" includes individual, group or class instructional activities to provide educational programs required under W.S. 21-9-101 by teachers, tutors, paraeducators or instructional aides or any combination thereof, the use of instructional facilitators or any other instructional activity to assist in the instructional process. Nothing in this subsection shall prohibit a district from hiring fewer or more positions than resourced under paragraphs (c)(ii) through (x) of this section, prohibit a district from hiring paraeducators or instructional aides for instructional purposes or prohibit a district from contracting to deliver the educational program. Expenditures related to technology and equipment or instructional materials are not appropriate expenditures for instructional purposes under this subsection. (e) Notwithstanding any other provision of law, co-located schools shall be treated as a single school for purposes of funding, staffing and resource allocation through the education resource block grant model. The ADM for co-located schools shall be aggregated, and no component of the education resource block grant model, or any categorical allocation shall be calculated or distributed on a separate or duplicative basis for co-located schools, unless expressly authorized by law. (f) The salary for each staffing category shall be further adjusted for regional cost differences as follows: (i) By the hedonic wage index as computed in the 2025 cost of education study. For school year 2027-2028 and each year thereafter, the hedonic wage index shall be updated annually by the legislative service office until it is recalibrated in accordance with W.S. 21-13-309(t). Each salary under paragraph (c)(xxxiv) of this section shall be adjusted by the lowest annual hedonic wage index to establish a baseline state average salary for each position in the education resource block grant model. The baseline state average salary shall be further adjusted by each school district's rebased hedonic wage index with a minimum of one hundred (100) as the index value or an adjusted rebased hedonic wage index as computed in paragraph (ii) of this subsection; (ii) If the difference between a school district's rebased Wyoming cost-of-living index and its rebased hedonic wage index is greater than thirty-three (33) percentage points, the difference, less thirty-three (33) percentage points, shall be added to a district's rebased hedonic wage index. The version of the Wyoming cost-of-living index used under this paragraph for any school year shall be the average of the six (6) consecutive semi-annual index reports completed by January 1 of the immediately preceding school year and each semi-annual index report shall be rebased with the minimum of one (100) as the index value.