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SB 5192

Concerning school district materials, supplies, and operating costs.

2025-2026 Regular Session Introduced by Mike Chapman and 10 co-sponsors

Increases per-pupil MSOC funding (general education $1,614.28; grades 9-12 $214.89) and requires districts to report detailed MSOC expenditures to OSPI beginning 2026-27.

Effective date 9/1/2025.
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Bill Summary · SB 5192

SB 5192 — Summary (Chapter 334, 2025 Laws)

Concerning school district materials, supplies, and operating costs (MSOC)

Effective date: September 1, 2025
Governor signed: May 17, 2025

Purpose

Reenacts and amends RCW 28A.150.260 to update how state funding for materials, supplies, and operating costs (MSOC) is calculated and reported in the prototypical school funding model. The bill increases per‑pupil MSOC allocations for general education and high‑school students, clarifies the inflation measure used for MSOC, and increases transparency by requiring district MSOC expenditure reporting.

Key provisions

  • MSOC allocation amounts (2025–26 basis)

    • General education MSOC per pupil increased to $1,614.28.
    • Additional MSOC for students in grades 9–12 increased to $214.89 per pupil.
    • These increased amounts are designated for MSOC and may not be expended for other purposes.

  • Removal of categorical line‑items in prototypical model

    • The law stops specifying MSOC subcategories (e.g., technology, utilities, curriculum) as separate allocations in the prototypical school formula.
    • Despite removing line‑item allocations, the Legislature requires districts to report disaggregated MSOC spending to the Office of the Superintendent of Public Instruction (OSPI).

  • Inflation definition

    • “Inflation” for MSOC is defined as the Implicit Price Deflator (IPD) for the previous calendar year as of the start of the school year—aligning MSOC inflation adjustment with the factor used for state salary allocations.

  • Reporting and transparency (beginning 2026–27)

    • Each district must annually report MSOC expenditures to OSPI with disaggregation that includes (but is not limited to): technology (further broken down by devices, support staff, software licensing, maintenance/repair), utilities, insurance, curriculum/textbooks, library materials, facilities maintenance, security/central office, election fees, dues/fees, property/equipment (when not funded by transfers), contracted professional development, and other categories required for state/federal reporting.
    • OSPI must publish state per‑pupil allocations for major categorical programs in a user‑friendly format; districts must link to that report from their websites.

  • Statutory reenactment

    • The bill reenacts RCW 28A.150.260 to incorporate these changes within the prototypical school‑based distribution framework.

Who is affected

  • School districts: receive the updated MSOC allocations, must follow restrictions on use, and must submit annual, detailed MSOC expenditure reports to OSPI starting 2026–27.
  • OSPI: must publish per‑pupil allocation information and collect/maintain district MSOC reports.
  • Students and taxpayers: changes influence how state and local funds support school operations and aim to improve transparency and state funding stability for non‑staff operations.

Timeline and procedural notes

  • Prefiled: Jan 9, 2025; passed both chambers (House amendments adopted April 16, 2025; Senate concurred April 23, 2025).
  • Delivered to Governor: Apr 25, 2025; signed into law May 17, 2025 (Chapter 334, 2025 Laws).
  • Effective: September 1, 2025.
  • District reporting requirement begins with the 2026–27 school year.

Potential impacts (policy context)

  • Provides modest increases in per‑pupil operational funding intended to help districts cover rising non‑salary costs (utilities, curriculum, tech, maintenance, etc.).
  • Removing categorical line‑items in the formula simplifies allocation but shifts emphasis to post‑expenditure transparency through mandatory reporting.
  • Aligning MSOC inflation with the IPD used for salaries improves consistency in statutory inflation adjustments.

Compiled from official sources — confirm details with the bill’s official record.

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