School finance-cash reserves.

This bill (SF 110) eliminates a sunset date for Wyoming school districts to hold cash reserves at 30% of their foundation program funding - previously limited to 2026. It directly affects all Wyoming public school districts by permanently allowing them to maintain higher operating balances without returning excess funds to the state. The key mechanism adjusts how districts calculate excess reserves: any balance exceeding 30% must be separately reported and cannot fund capital construction (though major facility repairs are exempt). The change takes effect July 1, 2024, making the 30% reserve threshold permanent instead of temporary.