Could be that each has the same budget and they chose to spend it differently.

You probably realize that Title IX is not exclusively about equal budgets.

Assuming the boys and girls athletic departments are separate, you could be right. And if they have different ADs making the decisions for each group. I haven't seen that, however, as an actual structure. Typically, one AD runs both boys and girls athletics.

My point was based on the assumption that the coaches were the ones to make the decision where they wanted to spend thier team's money given the choice between 2 and 3 vs. some other item. If the AD makes that choice not based on the team's wishes, I agree with you. The girls team just may choose to attend an extra training camp that the boys don't.

This is true, and I suppose it could vary by area. If the coaches are making the decisions, it could fly. If it's the AD's or other school leadership, however....

My hunch is that, given what 26 year gap stated, the fact that it's a universal difference tells me the decision isn't made by the coaches.

I know that contracts are sent out by the associations to the schools. Not sure if the county ADs hold any sway over the individual schools insofaras number of officials is concerned. And it may vary from county to county.

Nevada -- Two largest classifications use 3-person on both boys and girls varsity games, two smallest classifications use 2-person.
All sub-varsity games are 2-person.
All postseason contests are 3-person.

Northern CA -- almost exclusively 2-person. More three person games are starting to emerge. The postseason involves 3-person upon reaching a certain point.