Relating to education; requiring school districts to develop a process for implementing a learning year program informing students and parents or guardians about the program and developing a continual learning plan for each student, specifying certain learning plan requirements; authorizing students not completing graduation requirements to continue to enroll in courses for graduation requirements completion purposes, age limit; requiring the commissioner of children, families and learning to notify the boards of audited school districts not meeting learning year program requirements, specifying certain notice content requirements, authorizing boards receiving notices to dispute certain findings, requiring notice to the commissioner for further investigation purposes, prohibiting certain penalties against the districts under certain conditions; prohibiting the commissioner from imposing penalties on independent school district 128, North Branch resulting from certain findings contained in a department audit of pupil unit counts under the district learning year program (mk)