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128D.06 BOARD'S ANNUAL REPORT AND BUDGETS.

Subdivision 1.Board's annual report.

The board of education shall, as soon as practicable after the close of each fiscal year, cause to be printed, published, and distributed a report of the condition of the public school program under its charge, and of all the property under its control, with full and accurate account of all receipts and of all expenditures of the school district during the preceding year including operating and maintenance expenses as well as all expenses for capital outlay and building site improvement.

Subd. 2.Salary schedule in report.

The report shall also include a full listing of the salary schedules for all school personnel, certificated and noncertificated in effect during the preceding year.

Subd. 3.Annual operating and capital budgets.

Not later than the 15th day of the last month of each fiscal year the board shall adopt and cause to be published two separate budgets, an operating budget and a capital budget for the subsequent fiscal year.

Subd. 4.Standards for budgets and report.

The board shall adopt and publish standards governing the content of its budgets and of its annual report.