School finance-cash reserves.

This bill extends the sunset date for allowing Wyoming school districts to hold operating balances and cash reserves up to 30% of their state funding base (instead of the previous 15%), effective through the fiscal year ending June 30, 2028. It requires districts to separately track reserves exceeding 15% and prohibits using these funds for new capital construction (though major building repairs are permitted). The bill directly affects all public school districts in Wyoming by modifying their reserve limits and reporting requirements under state school finance rules. The change aims to provide districts with more flexibility in managing financial reserves while maintaining accountability through specific reporting mechanisms.