SB 810 - This act requires school districts to make certain information about the district's annual operating budget available on the district's website as well as on the Department of Elementary and Secondary Education (DESE) website within 15 days of adopting the budget. The information posted shall include the following: • The budget and any subsequent revisions; • A summary of personnel expenditures and district expenditures, broken down into subcategories as set forth in the act; • The current collective bargaining agreement for each bargaining unit; • Links to benefits information; • The audit report required under the act; • Salary and fringe benefit information for the district superintendent and employees whose salary exceeds $75,000; • The annual amount spent on dues paid to associations; • The annual amount spent on lobbying or lobbying services; • Information about district-maintained credit cards; and • Costs of out-of-state travel by the district superintendent. In order to determine the reasonableness of expenditures and whether a violation of the act has occurred, DESE shall require each district to have an audit of the district's financial and pupil accounting records, as set forth in the act. School districts shall also submit to DESE, by November 1st of each year, annual comprehensive financial data, as described in the act. Additionally, school districts shall file a special education actual cost report and a transportation expenditure report with DESE. If a school district fails to comply with the budget reporting requirements of the act, DESE may withhold up to 10% of the total state aid due to the district until the district complies with the reporting requirements. If such compliance does not occur by the end of the fiscal year, the district forfeits the amount withheld. JAMIE ANDREWS