The prototypical school model includes allocations per annual average full-time equivalent student for materials, supplies, and operating costs (MSOC), which are adjusted annually for inflation. In the 2026-27 school year the allocations will be $1,614.28 per student in grades K-12 and an additional $214.84 per student in grades 9-12.
Recent increases to MSOC allocations were designated to address growing materials, supplies, and operating costs and cannot be expended for any other purpose.
Beginning in the 2026-27 school year, in addition to MSOC amounts already provided, each school district must receive an additional MSOC allocation of $100 per full-time equivalent student.
If the additional allocation of $100 per student provides less than $100,000 in additional MSOC funding, then a school district must receive additional amounts to bring the total additional MSOC funding to $100,000. Such additional amounts may not be included in base allocation calculations for statutory funding formulas for special education, early intervention, or transition to kindergarten programs.
All newly added MSOC allocation values must be adjusted annually for inflation from the 2026-27 school year.