206-4 Wyo. Code R. § 4-7
(a) Each school district shall report all direct costs for food service operations in the Enterprise Fund using the appropriate accounting codes in the WDE601 - Annual District Report.
(b) Each school district shall report all indirect costs for food service operations in the Enterprise Fund using the appropriate accounting codes in the WDE601 - Annual District Report.
(c) Each school district opting to provide free meals to students and to adults who are not food service workers shall subsidize from the General Fund and report revenue directly in the Enterprise Fund, not as a transfer, using the appropriate accounting codes in the WDE601 - Annual District Report.
(d) Each school district opting to provide meals at less than the statewide average for each grade level shall subsidize those differences from the General Fund. The revenue shall be reported directly in the Enterprise Fund, not as a transfer, using the appropriate accounting codes in the WDE 601 - Annual District Report. The average statewide meal rates for elementary school, middle school or junior high school, and high school shall be established by the Department on or before October 1 of each year. These rates will be used in the succeeding school year's financial assistance payment calculation.
(e) Each school district shall limit the cash balance to no more than three months worth of operating expenditures (food, salaries, benefits, supplies, general operating expenses, etc.). Adjusted cash balances shall be itemized and submitted for review to the Department.
(f) Any school lunch funds in excess of the allowable cash reserve shall be used only to maintain, expand, or improve the non-profit food service program.
(g) Each school district shall report financial data in accordance with W.S. 21-3-117(a)(ii).
206-4 Wyo. Code R. § 4-7