(a) The Department of Education shall make available on its website the following school site budget and expenditure information for each school unless specifically made confidential by law:

(1) The cost of all materials, equipment, and other nonstaff support;

(2) Salary and benefit expenditures for all staff;

(3) The cost of all professional development, including training, materials, and tuition provided for instructional staff on an annual basis;

(4) The total cost of facility maintenance and small capital projects;

(5) The total expenditures of new construction or major renovation, based on the school system facility plan; and

(6) The per student expenditures for each local school system and school as delineated in Section 1111(h)(1)(C)(x) of the federal Elementary and Secondary Education Act, as amended by the federal Every Student Succeeds Act.

(b) The Department of Education shall make available on its website the following school system level information:

(1) The annual budget of the local board of education;

(2) Ratios of expenditures to revenues for all general and special revenue funds;

(3) The total dollar amount of local property tax revenue the school system collected in addition to the actual millage rate levied; and

(4) The total dollar amount of all other tax revenue that is collected by the school system.

(c) Each local school system and each state charter school which maintains a website shall post in a prominent location on its website a link to where the information listed in subsections (a) and (b) of this Code section and the following information can be found on the Department of Education's website:

(1) The annual budget submitted to the State Board of Education pursuant to subsection (c) of Code Section 20-2-167;

(2) The annual personnel report prepared by the state auditor pursuant to Code Section 50-6-27;

(3) The most recent five years of audits conducted by the Department of Audits and Accounts pursuant to subsection (a) of Code Section 50-6-6 and any additional independent audits conducted pursuant to subsection (b) of Code Section 50-6-6;

(4) Any findings of irregularities or budget deficits reported by the Department of Audits and Accounts pursuant to Code Section 20-2-67; and

(5) For a local board of education which imposes a sales tax for educational purposes pursuant to Part 2 of Article 3 of Chapter 8 of Title 48, the information required pursuant to Code Section 48-8-141 as provided to the Department of Audits and Accounts for posting on such department's searchable website pursuant to subsection (g) of Code Section 50-6-32.

(d) Each public school which maintains a website shall post in a prominent location on its website a link to where:

(1) The financial efficiency ratings for the school published by the office pursuant to Code Section 20-14-34 can be found on the office's website; and

(2) The information listed in paragraphs (1) through (5) of subsection (c) of this Code section can be found on the Department of Education's website.