SUBTITLE F. SCHOOL FINANCIAL TRANSPARENCY

(a) Subsection (b) is amended as follows:

(1) Paragraph (8) is amended by striking the phrase "; and" and inserting a semicolon in its place.

(2) Paragraph (9) is amended by striking the period and inserting the phrase "; and" in its place.

(3) A new paragraph (10) is added to read as follows:

" (10) (A) By May 31, 2021, establish common financial reporting standards for the non-capital budgets and expenditures of District of Columbia Public Schools and public charter schools. The common financial reporting standards shall:

" (i) Include categories for reporting budgets and expenditures for instructional staff, school administrators, instructional supports, educational materials, and non-educational administrative costs;

" (ii) Permit meaningful and accurate budget and expenditure comparisons, including comparisons of budgets and expenditures for at-risk students, as defined in section 102(2A) of the Uniform Per Student Funding Formula for Public Schools and Public Charter Schools Act of 1998, effective March 26, 1999 (D.C. Law 12-207; D.C. Official Code § 38-2901(2A)) , between all public schools and between all local education agencies;

" (iii) Ensure full and accurate disclosure of administrative costs for each local education agency; and

" (iv) Make it possible to collect comparable data by school campus.

" (B) For the purposes of this paragraph, the term:

" (i) "Local education agency" means the District of Columbia Public Schools system or any individual or group of public charter schools operating under a single charter.

" (ii) "Public schools" includes public charter schools.".

(b) A new subsection (f) is added to read as follows:

" (f) (1) To support the establishment of common financial reporting standards required pursuant to subsection (b)(10) of this section, the Deputy Mayor for Education may issue grants not to exceed $200,000, in Fiscal Year 2021.

" (2) Grants issued pursuant to this subsection shall be administered pursuant to the requirements set forth in the Grant Administration Act of 2013, effective December 24, 2013 (D.C. Law 20-61; D.C. Official Code § 1-328.11 et seq. ) .".

Sec. 4053. Section 3(b) of the State Education Office Establishment Act of 2000, effective October 21, 2000 (D.C. Law 13-176; D.C. Official Code § 38-2602(b)), is amended by adding a new paragraph (3A) to read as follows:

" (3A) Beginning in May 2024, and annually thereafter, electronically publish for each public school and public charter school the previous school year's expenditures, based on the common financial reporting standards established by the Department of Education pursuant to section 202(b)(10) of the Department of Education Establishment Act of 2007, effective June 12, 2007 (D.C. Law 17-9; D.C. Official Code § 38-191(b)(10)) , in a manner that permits the public to easily compare expenditures between individual schools and between local education agencies.".

Sec. 4054. The Board of Education Continuity and Transition Amendment Act of 2004, effective December 7, 2004 (D.C. Law 15-211; D.C. Official Code §§ 38-2831 and 38-2951 et seq. ), is amended as follows:

(a) Section 6 (D.C. Official Code § 38-2831) is amended as follows:

(1) Subsection (b) is amended as follows:

(A) Paragraph (1) is amended to read as follows:

" (1) All funds budgeted for each school, including a summary statement or table of the local-funds budget for each school, by revenue source for activities and service levels, and by revenue source for comptroller source group by activities and service levels;"

(B) Paragraph (2) is amended by striking the phrase "; and" and inserting a semicolon in its place.

(C) Paragraph (3)(B) is amended by striking the period and inserting a semicolon in its place.

(D) New paragraphs (4) and (5) are added to read as follows:

" (4) The methodology used to determine each school's local funding; and

" (5) For each school's individual budget, a separate budget line item for funding allocated to at-risk students, as defined in section 102(2A) of the Uniform Per Student Funding Formula for Public Schools and Public Charter Schools Act of 1998, effective March 26, 1999 (D.C. Law 12-207; D.C. Official Code § 38-2901(2A)) , as coded in the District's current official financial system of record.".

(2) A new subsection (g) is added to read as follows:

" (g) By December 1, 2023, and annually thereafter, the Mayor shall transmit a report of the previous school year's actual expenditures, for each school, to the Office of the State Superintendent of Education. The report shall conform to the common financial reporting standards established by the Department of Education pursuant to section 202(b)(10) of the Department of Education Establishment Act of 2007, effective June 12, 2007 (D.C. Law 17-9; D.C. Official Code § 38-191(b)(10)) .".

(b) A new section 6a is added to read as follows:

" Sec. 6a. District of Columbia Public Schools school-level budget model.

" As part of the District of Columbia Public Schools' ("DCPS") regular multi-year strategic planning and goal setting, DCPS shall include, and make publicly available, an analysis of the model used to determine school-level budgets for DCPS schools. The analysis shall include the following:

" (1) A summary of DCPS costs, including personnel costs;

" (2) Research in education and education finance;

" (3) A discussion of budget alignment with DCPS priorities; and

" (4) Recommendations for changes, if applicable.".

Sec. 4055. Section 106a of the Uniform Per Student Funding Formula for Public Schools and Public Charter Schools Amendment Act of 1998, effective February 22, 2014 (D.C. Law 20-87; D.C. Official Code § 38-2905.01), is amended by adding a new subsection (d) to read as follows:

" (d) Beginning December 31, 2023, and annually thereafter, every local education agency that is allocated funds pursuant to this section shall provide the Office of the State Superintendent of Education with data related to expenditures of such funds consistent with reporting standards established by the Department of Education pursuant to section 202(b)(10) of the Department of Education Establishment Act of 2007, effective June 12, 2007 (D.C. Law 17-9; D.C. Official Code § 38-191(b)(10)) .".

Sec. 4056. The District of Columbia School Reform Act of 1995, approved April 26, 1996 (110 Stat. 1321-107; D.C. Official Code § 38-1802.01 et seq. ), is amended as follows:

(a) Section 2204(c) (D.C. Official Code § 38-1802.04(c)), is amended by adding a new paragraph (23) to read as follows:

" (23) School expenditures and budgets. —

" (A) Beginning July 29, 2022, and annually thereafter, the Board of Trustees of each public charter school shall prepare and submit to the Public Charter School Board and OSSE, for each campus under its control, the following data:

" (i) Actual expenditures for the prior school year;

" (ii) The current school year's budget; and

" (iii) A draft budget for the following school year.

" (B) The data submitted pursuant to subparagraph (A) of this paragraph shall conform to the common financial reporting standards established by the Department of Education pursuant to section 202(b)(10) of the Department of Education Establishment Act of 2007, effective June 12, 2007 (D.C. Law 17-9; D.C. Official Code § 38-191(b)(10)) .

" (C) The Public Charter School Board shall electronically publish the data it receives pursuant to subparagraph (A) of this paragraph in a uniform manner for each school by November 1 each year.".

(b) Section 2205 (D.C. Official Code § 38-1802.05) is amended by adding a new subsection (e) to read as follows:

" (e) Open meetings. — All meetings of a Board of Trustees shall be subject to the requirements of the Open Meetings Act, effective March 31, 2011 (D.C. Law 18-350; D.C. Official Code § 2-571 et seq. ) .".

Sec. 4057. The Open Meetings Act, effective March 31, 2011 (D.C. Law 18-350; D.C. Official Code § 2-571 et seq .), is amended as follows:

(a) Section 404(3) (D.C. Official Code § 2-574(3)) is amended as follows:

(1) The lead-in language is amended by striking the phrase "agency, or" and inserting the phrase "agency, the board of trustees of a public charter school, or" in its place.

(2) Subparagraph (C) is repealed.

(b) Section 405(b) (D.C. Official Code § 2-575(b)) is amended as follows:

(1) Paragraph (10) is amended by striking the semicolon and inserting the phrase ", or of public charter school personnel, where the public body is the board of trustees of a public charter school;" in its place.

(2) Paragraph (11) is amended by striking the phrase "obtained from outside the government" and inserting the phrase "obtained from outside the government or public body" in its place.

(3) Paragraph (13) is amended by striking the phrase "; and" and inserting a semicolon in its place.

(4) Paragraph (14) is amended by striking the period and inserting a semicolon in its place.

(5) New paragraphs (15) and (16) are added to read as follows:

" (15) To discuss matters involving personally identifiable information of students; and

" (16) (A) When the public body is the board of trustees for a public charter school, to meet with the staff of an eligible chartering authority, for the purpose of being evaluated by the eligible chartering authority.

" (B) Subparagraph (A) of this paragraph shall not be construed to permit the board of trustees for a public charter school to close a meeting that would otherwise be open merely because the staff of an eligible charting authority is participating.".

(c) Section 406(3) (D.C. Official Code § 2-576(3)) is amended by striking the phrase "subsection, notice" and inserting the phrase "subsection, except for meetings of boards of trustees for public charter schools, notice" in its place.

(d) Section 408(b)(1) (D.C. Official Code § 2-578(b)(1)) is amended by striking the period and inserting the phrase ", or in the case of a board of trustees for a public charter school, no later than 30 business days after the meeting.".