USBE outlines 2026 education budget: WPU up 4%, MSP funding rises about 6% to $8.6 billion

The Utah State Board of Education (USBE) told district and charter finance officers that the 2025 legislative session produced a $8.6 billion public education budget for fiscal 2026, with the weighted pupil unit (WPU) increased by 4% and total MSP funding up roughly 6%.

USBE school finance director Sam Yuri said the agency published a legislative "bill book" summarizing every education bill that passed and urged LEAs to review it with leadership teams. "The WPU value, the weighted pupil unit, was increased by 4%... Our overall MSP funding went up by 6%, and the total public ed budget this year is $8,600,000,000," Yuri said.

Why it matters: the WPU increase changes base calculations used to allocate per-student funding across dozens of MSP line items, and the legislature also moved significant one-time and recurring dollars into new or revised programs. USBE staff emphasized that local budget officers must ensure board-adopted budgets cover expenditures and that budgets be amended during the fiscal year to avoid audit findings.

Key changes and dollars - WPU and MSP: WPU +4%; MSP funding + ~6%; public education budget $8.6 billion for FY26. (USBE legislative summary.) - One-time appropriations and reallocations include funding for a catalyst center program ($65 million, public ed fund), school safety and support grants ($25 million one-time), first credential program ($29 million), and other targeted program allocations. Some capital programs (enrollment growth) were eliminated. - The legislature added a standing flexible allocation that consolidated prior teacher-supplement dollars (see separate item), and set aside mid-/final-year balancing funds to manage unanticipated midyear needs.

What USBE recommends - Review the USBE bill book and the State Auditor reporting requirements posted on the auditor—s website. Yuri reminded budget officers of Utah Code 53G-7-307: a budget officer "may not draw warrants except in accordance with and within the limits of the budget passed by the LEA governing board." He said that failing to amend budgets when needed is a common audit finding. - Expect common use of one-time funds for program launches and rulemaking this summer; USBE will post guidance and program codes ahead of FY26 reporting.

Background and next steps USBE staff will post the FY26 chart of accounts and new program codes before the new fiscal year and are coordinating updates to UPEFS and the UCIMS reporting platform. LEAs were told to prepare to record several new program codes and to watch for guidance on how to report new grants and allocations. USBE also signaled there will be midyear monitoring and reminded LEAs about the state compliance audit guide and fraud risk assessment requirements.

Ending note: USBE finance staff said the agency will send the bill book and briefings to LEAs, post PowerPoints and recordings, and remain available for technical assistance.