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(19) If two or more school districts consolidate and each 1 district was receiving additional basic education formula staff units 2 pursuant to subsection (13) of this section, the following apply: 3 (a) For three school years following consolidation, the number of 4 basic education formula staff units shall not be less than the number 5 of basic education formula staff units received by the districts in 6 the school year prior to the consolidation; and 7 (b) For the fourth through eighth school years following 8 consolidation, the difference between the basic education formula 9 staff units received by the districts for the school year prior to 10 consolidation and the basic education formula staff units after 11 consolidation pursuant to subsection (13) of this section shall be 12 reduced in increments of twenty percent per year. 13 (20)(a) Indirect cost charges by a school district to approved 14 career and technical education middle and secondary programs shall 15 not exceed the lesser of five percent or the cap established in 16 federal law of the combined basic education and career and technical 17 education program enhancement allocations of state funds. Middle and 18 secondary career and technical education programs are considered 19 separate programs for funding and financial reporting purposes under 20 this section. 21 (b) Career and technical education program full-time equivalent 22 enrollment shall be reported on the same monthly basis as the 23 enrollment for students eligible for basic support, and payments 24 shall be adjusted for reported career and technical education program 25 enrollments on the same monthly basis as those adjustments for 26 enrollment for students eligible for basic support. 27 (21) Funding in this section is sufficient to provide full 28 general apportionment payments to school districts eligible for 29 federal forest revenues as provided in RCW 28A.520.020. For the 30 2021-2023 biennium, general apportionment payments are not reduced 31 for school districts receiving federal forest revenues. 32 (22) $16,211,000 of the general fund—state appropriation for 33 fiscal year 2022 is provided solely to ensure that school districts 34 receive at least $500 per pupil for COVID-19 relief funding when 35 combined with federal relief dollars. These funds are one-time 36 allocations to school districts and may be used according to the 37 allowable uses defined in section 2001(2)(e) of the American rescue 38 plan act of 2021, P.L. 117-2. Prior to receiving funds, a school 39 district must submit an academic and student well-being recovery plan 40 p. 1254 ESSB 5187.SL