15-255

15-255. Annual report; contents; definition

A. The superintendent of public instruction shall make a report to the
governor and the legislature on or before January 15 each year. The report shall be in
printed form.

B. The report shall contain:

1. A full statement of the condition and amount of all funds and property
apportioned for the purpose of education.

2. The total current expenditures per pupil and separate per pupil amounts for
classroom supplies, classroom instruction excluding classroom supplies, district and
school administration, support services-students, and all other support services and
operations. These per pupil amounts shall be calculated for the state by type of
district or school. The method of calculating these per pupil amounts shall be as
prescribed in the uniform system of financial records.

3. The number and grades of schools in each county.

4. The number of children attending schools.

5. The average number of children who have attended the schools during each of the
two years previous to July 1 of the year in which the report is made.

6. The number of children attending private schools.

7. The amount of school monies derived from county taxes.

8. The amount of school monies derived other than by county taxes.

9. The amount of federal monies that was received during the previous year and that
was specified for Indian education aid and emergency operational aid.

10. The amounts expended for salaries of teachers and superintendents and for
building of schools.

11. A statement of plans for the management of schools.

12. Such other information relating to the educational interests of this state as
the superintendent deems expedient.

C. In addition to the printed report required by subsections A and B of this
section, the superintendent of public instruction shall make available in electronic form
a supplemental report that provides detail regarding current expenditures by function
code for each individual school district. For the purposes of this subsection, "function
code" means the function codes defined in the uniform system of financial records
provided for in section 15-272.

D. For the purposes of this section, "type of district or school" means
accommodation school, unified school district, common school district not within the
boundaries of a high school district, common school district within the boundaries of a
high school district, high school district, joint technical education district and
charter school.