This bill mandates that school districts in New Hampshire must publicly post reports detailing school expenses, including the average cost per pupil, average teacher salaries, and the salaries of the top administrators. The bill is designed to address concerns about the allocation of education spending, particularly the imbalance between teacher salaries and administrative costs. It highlights that while New Hampshire's cost-per-pupil is high compared to neighboring states, teacher salaries have not increased proportionately. The bill also notes the growth of non-teaching staff and administrative salaries, which are seen as contributing to the imbalance.

The bill outlines specific requirements for the content and format of the mandatory report, which must be posted in at least three public places and on the district's website if no local newspaper is available. The report must include three line graphs showing a 10-year history of average cost per pupil, average teacher salary, and total administrator salaries, all adjusted for inflation. Additionally, a table must list the top four highest-paid administrators. The bill provides a civil remedy, allowing taxpayers to seek declaratory and equitable relief in the superior court if they are aggrieved by a violation of this chapter. Successful taxpayers are entitled to an award of reasonable attorney’s fees. The bill is set to take effect on January 1, 2025. The fiscal note indicates that the impact on local expenditures is indeterminable, and there is no expected impact on state revenue or expenditures. No specific insertions or deletions from the current law are provided in the text provided.