§5–406.

    (a)    The Board shall review the use of funds provided under Subtitle 2 of this title by the State and local government agencies responsible for implementing the Blueprint for Maryland’s Future.

    (b)    (1)    On or before January 1 each year in 2022 through 2032, the Department shall submit to the Board information on the use of school–level expenditures in the current fiscal year to aid the Board in fulfilling its responsibilities under this subtitle.

        (2)    (i)    Subject to subparagraph (ii) of this paragraph, each local school system shall report to the Department, in a manner determined by the Department, on school–level spending to aid the Department in fulfilling its obligations under this subtitle.

            (ii)    Each local school system that includes public charter schools shall account in the report required under this subsection for the distribution of school–level funding to public charter schools to demonstrate compliance with § 5–234 of this title.

    (c)    The Board shall monitor the expenditures of local school systems to ensure that minimum school–level funding requirements under § 5–234 of this title are met.

    (d)    The Board shall monitor the expenditures of funding provided to local school systems under § 5–223 of this title to ensure that public schools are providing the necessary services.

    (e)    (1)    The Board shall monitor how additional special education funding provided under § 5–225 of this title is being used, including:

            (i)    The aggregate number of children in special education services by school; and

            (ii)    The special education services that have been provided through funding under § 5–225 of this title.

        (2)    If a local school system is not spending funding allocated under § 5–225 of this title in addition to special education spending levels provided by State and local funds on June 30, 2020, the local school system shall provide a written response to the Board explaining why additional spending on special education is not necessary.

    (f)    The Board shall develop an appeals process through which local school systems may request greater flexibility in meeting this requirement for reasons including a significant shift in total enrollment or at–promise enrollment between schools from the prior school year to the current school year.