School finance-increasing cash reserves.

HB 30 increases the maximum allowable cash reserves for Wyoming school districts from 15% to 30% of their base state education funding (the "foundation program amount") for fiscal years 2022-2026. School districts must separately report any reserves exceeding 30% and cannot use that excess for capital construction projects. However, funds designated for major building repairs and replacements are exempt from the capital construction restriction. This bill directly affects all public school districts in Wyoming receiving state education funding.