SB2688 - School District Instructional Spending Requirements

• Requires each school district beginning with the 2015-2016 school year to expend at least 75% of funds for direct classroom instructional costs as an accreditation standard.

• Defines "direct classroom instructional costs" to include teacher and teaching assistant salaries/benefits, librarians, classroom computers, textbooks, and curriculum development, while excluding food service, athletics, transportation, and central administration.

• Mandates school district budgets contain detailed statements separating direct instructional expenditures from non-instructional expenditures for transparency and fiscal accountability.

• Requires districts currently spending less than 75% on instruction to increase that amount by at least 2% annually until the 75% threshold is met, with option to request one-year renewable waivers for unusual circumstances.

• Makes school board members and superintendents personally liable for knowingly violating the 75% instructional spending requirement or exceeding available resources.