WA SB5192

Establishes a minimum allocation of $1,614.28 per full-time equivalent student for school district materials, supplies, and operating costs, replacing the previous itemized category-based allocation system

Provides an additional $214.84 per full-time equivalent student in grades 9-12 for materials, supplies, and operating costs

Requires annual inflation adjustments beginning in the 2026-27 school year, using the implicit price deflator from the U.S. Bureau of Economic Analysis

Mandates school districts report expenditures annually to the Office of Superintendent of Public Instruction in disaggregated categories including technology, utilities, insurance, curriculum, facilities maintenance, and security

Effective date: September 1, 2025