SB 2072

This bill enacts the "Better Spending, Better Schools Act of 2026, which requires each LEA and public charter school to submit an expenditure report to the office of research and education accountability (OREA) in the office of the comptroller of the tr easury and to the department of education by August 1 each year. The department must develop the standardized form that must be used by each LEA and public charter school to report expenditures made in the immediately preceding school year in each of the f ollowing categories:  Instructional costs.  Student support service costs.  School administrative costs, as applicable.  District administrative costs, if applicable.  Operation and maintenance costs.  Professional development costs.  Expenditures made using direct allocations to the LEA or public charter school. This bill requires the department to make the expenditure report submitted by each LEA and public charter school publicly available by posting the report on the state report card. The department must also include on the state report card the total amoun t of state funds appropriated to each LEA and public charter school through the TISA, as well as the required local contribution for the respective school year."