AK SB267

Establishes a searchable public school financial data website operated by the Legislative Budget and Audit Committee, updated annually by February 15, containing 10 years of school district audit data sortable by fiscal year, district, school, and expenditure codes

Transfers oversight of school district audits from the Department of Education Commissioner to the Legislative Budget and Audit Committee, including authority to establish audit format requirements, order reaudits, and determine fund balance compliance

Requires school districts to file certified audit copies with the Legislative Budget and Audit Committee (in addition to the commissioner), with state funding withheld after November 15 for non-compliance

Mandates uniform revenue and expenditure codes covering district administration, technology, utilities, building maintenance, and operations (including detailed breakdowns for salaries, insurance, benefits, and retirement contributions)

Phases in the 10-year historical data requirement gradually from February 15, 2028 through February 15, 2036, adding one additional year of data each year