This bill amends existing law regarding the mandatory report to voters that school districts must distribute before adopting a budget. Key changes include the requirement for the report to be posted in at least three locations—two public places and either a local newspaper or the district's website if no newspaper is available. The language has been updated to replace "must" with "shall," indicating a stronger obligation. The report is now required to be posted at least seven days before the first budget hearing and must be titled "Mandatory Report to Voters on School Expenses." It will include a graph with four financial indicators—"Average Cost Per Pupil," "Average Teacher Salary," "Average Administrator Salaries," and "Total Administrator Salaries"—displaying data over the previous ten years, along with a table listing the ten highest-paid administrators and any employee earning over $100,000.

Additionally, the bill modifies existing language by changing the number of highest-paid administrators listed from "4" to "10" and clarifies the definition of "administrator" to encompass various roles within the school system. The graphs must have their upper and lower boundaries capped at the nearest ten thousand dollars, and if a district has fewer than ten years of data, all available years will be used. The effective date of the bill is contingent upon the passage of another bill (HB 564) and will take effect 60 days after its passage, with certain sections activating based on the status of HB 564. The fiscal impact of the bill remains indeterminable, as it is unclear what costs school districts may incur to comply with the new reporting requirements.

Statutes affected:
Introduced: 189:76, 671:20, 189:75
As Amended by the House: 189:76
As Amended by the Senate: 189:76
Version adopted by both bodies: 189:76
HB1807 text: 189:76, 671:20