Senate Bill 2045 Summary

• Beginning with the 2014-2015 school year, the State Board of Education must require each school district to expend not less than 75% of funds for direct classroom instructional costs as an accreditation requirement.

• "Direct classroom instructional costs" include salaries and benefits for teachers, teaching assistants, and librarians; classroom computers; textbooks; and curriculum development, but exclude administration, food service, athletics, transportation, and building maintenance.

• School district budgets must contain a detailed statement separating estimated expenditures for direct classroom instruction from other expenditures, starting with fiscal year 2014-2015.

• School districts currently spending less than 75% must increase instructional spending by at least 2% annually until the 75% threshold is met, with ability to request one-year waivers from the State Board of Education for unusual circumstances.

• School board members, superintendents, and other officials who knowingly expend less than 75% of available funds for instructional purposes shall be personally liable for the shortfall.