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SECOND REGULAR SESSION
HOUSE BILL NO. 2942
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE JONES (12).
5235H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal section 160.066, RSMo, and to enact in lieu thereof one new section relating to
public school finances.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 160.066, RSMo, is repealed and one new section enacted in lieu
2 thereof, to be known as section 160.066, to read as follows:
160.066. 1. (1) By September 1, 2019, each public school district and each charter
2 school shall develop, maintain, and make publicly available, at a minimum, a searchable
3 expenditure and revenue document or database detailing actual income, expenditures, and
4 disbursements for the current calendar or fiscal year on its district or school website, which
5 may be in the format of a searchable PDF , document, or spreadsheet.
6 (2) For the 2027-28 school year and all subsequent school years, the database
7 r equir ed under subdivision (1) of this subsection shall include at least the following data
8 r elated to expenditur es in an open-structur ed data format that may be downloaded by
9 the user and that allows the user to systematically sort, sear ch, and access all such data:
10 (a) The name and principal location or addr ess of the school district or charter
11 school r eceiving moneys, except that information concerning a payment to an employee
12 of the school district or charter school shall identify the individual employee by name
13 and business addr ess or location only;
14 (b) A complete list of every administrative position with the following:
15 a. The job title, full job description, and primary duties of each administrative
16 position;
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
17 b. The total compensation for each employee in an administrative position with
18 the following:
19 (i) Base salary;
20 (ii) Stipends;
21 (iii) Bonuses; and
22 (iv) Benefits value; and
23 c. The business office location of each employee in an administrative position;
24 (c) a. Each active contract with a vendor , consultant, nonpr ofit entity , or outside
25 organization with the following:
26 (i) The contract amount, duration, renewa l terms, and purpose;
27 (ii) A plain-language description of what the vendor or contractor actually does;
28 and
29 (iii) A statement identifying how the purch ased service benefits student learning
30 outcomes;
31 b. Any contract relat ed to social services; social-emotional learning; behavioral
32 health; diversity , equity , and inclusion; or other noninstructional prog rams shall
33 include:
34 (i) Measurable performance metrics;
35 (ii) An annual evaluation rep ort; and
36 (iii) The total cost per student served; and
37 c. All expenditures for noninstructional pro grams shall include:
38 (i) The purpose of the pro gram;
39 (ii) Measurable outcomes;
40 (iii) The total annual cost;
41 (iv) The cost per participating student; and
42 (v) The sour ce of funding for each pr ogram;
43 (d) The range of the salaries of active teachers employed by the school district or
44 charter school, listed from the lowest to the highest salary paid, and a listing of the
45 salaries of active teachers in one-thousand-dollar increments with each increment
46 containing the number of teachers paid a salary within that incr ement;
47 (e) The amount of expended moneys;
48 (f) The funding source of the expended moneys;
49 (g) The date of the expenditure ;
50 (h) The name of the budget pr ogram, activity , or category supporting the
51 expenditur e;
52 (i) A description of the purpose for the expenditure; and
53 (j) T o the extent possible, a unique identifier for each expenditure.
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54 (3) (a) For the 2027-28 school year and all subsequent school years, each school
55 district and charter school shall annually publish a one-page budget summary that is
56 pr ominently identified on the school district's or charter school's website home page.
57 (b) Such one-page budget summary shall be distributed at every public meeting
58 of the district's school board and of the charter school's governing board at which
59 school finance is discussed.
60 (c) The one-page budget summary shall include per -pupil expenditure s for the
61 curr ent budget year and actual expenditures for the two preced ing school years and
62 shall include spending fr om all funding sour ces net of transfers.
63 (d) Per -pupil expenditures shall be calculated based on full-time equivalent
64 (FTE) enr ollment and itemized as follows:
65 a. Instruction ;
66 b. Student support;
67 c. Instructional staff support;
68 d. Administration;
69 e. Operation and maintenance;
70 f. T ransportation ;
71 g. Food service ;
72 h. All other curr ent spending ;
73 i. Capital outlay;
74 j. Debt service; and
75 k. T otal expenditures , which is the sum of amounts listed in subparagraphs a. to
76 j. of this subdivision.
77 (4) (a) Each school district and charter school shall annually publish a list of all
78 unencumber ed carryover cash balances for each fund maintained.
79 (b) The unencumber ed carryover cash balance report shall be pro minently
80 identified on the school district's or charter school's website home page and pr ovided to
81 each member of the district's school board and the charter school's governing board
82 within forty-five days after the close of the budget year .
83 (5) If the public school district or charter school does not provide the aforementioned
84 detailed financial and budgetary information on its website, then a direct link to the
85 department of elementary and secondary education's website, which has detailed financial and
86 budgetary information about the public school district or charter school including, but not
87 limited to, the data described in subdivisions (2) to (4) of this subsection , shall be
88 provided on the district's website.
89 (6) The site shall contain only information that is a public record or that is not
90 confidential or otherwise protected from public disclosure under state or federal law .
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91 2. The public school district or charter school shall, to the extent practicable, update
92 the financial data contained on the site no less frequently than every [ quarter ] month and
93 provide the data in [ a structured ] an open-structur ed, machine-read able format. The public
94 school district or charter school shall archive the financial data, which shall remain accessible
95 and searchable, for a minimum of ten years.
96 3. By January 1, 2019, the department of elementary and secondary education shall
97 create a template for voluntary use by school districts needing assistance with the online
98 posting of the information specified in subsection 1 of this section. The template may include
99 both the type of electronic file posted as well as the information to be included in the posting.
100 The department may take into consideration any existing templates or reports developed by
101 the department for purposes of financial reporting. In the event that a school district or
102 charter school does not maintain a website, this information shall be accessible through the
103 department.
104 4. Nothing in this section shall direct or require a school district or charter school to
105 post online any personal information relating to payroll including, but not limited to, payroll
106 deductions, payroll contributions, or any other information that is confidential or otherwise
107 protected from public disclosure under state or federal law .
108 5. A school district's or charter school's failure to comply with a r equir ement of
109 this section shall res ult in the following:
110 (1) Mandatory notification to the department of elementary and secondary
111 education;
112 (2) Required correct ive action; and
113 (3) W ithholding of administrative funds if noncompliance continues for mor e
114 than one hundr ed eighty days.
✔
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