This bill amends RCW 28A.150.260 and creates a new section to change how the state distributes basic education instructional allocations to common school districts. It directs the governor to recommend, and allows the superintendent of public instruction to recommend, a distribution formula that the legislature may adopt; the formula is explicitly for allocation purposes and does not itself require districts to use funds for particular instructional approaches or to maintain specified staff-to-student ratios. The superintendent and governor must review the distribution formula biennially, and the Office of Financial Management will review reported FTE monthly. The bill specifies allocation mechanics and targets, including prototypical school sizes (high school 600 FTE, middle 432 FTE, elementary 400 FTE), minimum average class sizes used in funding calculations, CTE class-size and program rules, and minimum staffing allocations for many school-level and district-level positions. It requires certain allocations (for nurses, social workers, psychologists, counselors, classified safety staff, and parent involvement coordinators) to be provided only in proportion to a district’s demonstrated actual staffing ratios, and directs the superintendent to adopt rules to implement those limits and to require priority for staff holding appropriate educational staff associate certificates. The bill also changes funding and reporting for materials, supplies, and operating costs and adds expenditure reporting and accountability requirements. It sets minimum per‑FTE allocations and inflation adjustments beginning in 2026–27, requires districts to report detailed, categorized expenditures for materials, supplies, and operating costs annually to OSPI and to link OSPI’s per‑pupil allocation report on district websites, and prohibits using the increased allocations for other purposes. It includes a provision that very small districts receive a guaranteed minimum total allocation (an additional amount to reach $100,000 is mentioned) and that those top-up amounts are excluded from certain statutory calculations. The bill ties some allocations and enhancements to other RCWs (for example RCW 28A.150.390 for excess cost enhancements for students with disabilities and RCW 28A.150.265 for CTE). The text provided is incomplete and contains inconsistent dollar figures for the minimum materials/supplies/operating allocation (both $1,614.28 per FTE and $214.84 per 9–12 FTE are shown in one part, while another part specifies a $100 per FTE minimum and a $100,000 district floor). Because the excerpt ends mid‑section and cross-references other statutory subsections and the omnibus appropriations act, it is unclear from these fragments which specific dollar amounts and some implementation details govern in the final law.

If enacted, districts would receive larger, more clearly specified per-student allocations for materials, supplies, and operating costs that are indexed to inflation beginning in 2026–27 — the bill spells out a substantial per-FTE floor ($1,614.28 per FTE plus an extra $214.84 per FTE for grades 9–12 in one section) and also creates a $100 per FTE minimum with a $100,000 small-district floor; those additional dollars must be used for materials, supplies, and operating costs and cannot be spent for other purposes. Districts will have to report annually to OSPI detailed, category-level expenditures for these costs, include a link on their websites to OSPI’s per-pupil allocation report, and comply with new OSPI rules about how certain targeted staffing funds (for paraeducators, office support, nurses, counselors, etc.) are prioritized and used, including requirements to use 2024–25 increases to support staffing, prevent layoffs, or raise pay. School districts are the primary beneficiaries of increased funding but also face new reporting burdens, spending restrictions, and oversight; small districts gain a guaranteed floor that could be a meaningful boost. OSPI must publish per-pupil allocations, adopt implementing rules, and collect data, and OFM will review reported FTE monthly, so administrative responsibilities at the state level rise. The bill text provided is incomplete in places, so how the different per-FTE amounts interact and some implementation details tied to the omnibus appropriations act and other referenced subsections remain unclear.