The resolution, introduced on March 5, 2026, requests the Joint Committee on Government and Finance to conduct a comprehensive study of state and county expenditures from the Public School Support Program. This program allocates significant state funding to county boards of education through a formula designed to address various educational needs, including personnel and transportation. The resolution highlights the evolving financial landscape of public education due to changes in enrollment, personnel costs, and local funding capacities, emphasizing the necessity for greater transparency in how education revenues are allocated and spent at the county level.

The study aims to enhance understanding of county-level education finance practices and inform policymaking regarding public school funding. It will examine historical and current spending patterns, identify trends related to enrollment and staffing, and evaluate the alignment of expenditures with the funding formula's intended purposes. The resolution also considers the establishment of a School Finance Transparency Commission to improve fiscal transparency and accountability. The Joint Committee is tasked with submitting a report of its findings and recommendations by December 31, 2026, and will present its conclusions to the Legislature in 2027, along with any necessary legislative proposals. Funding for the study will be covered by legislative appropriations.