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, career technical education district and charter school.
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