relative to mandatory reports to voters.

A fourth line graph titled 'Total Administrator Salaries' is required, showing annual totals of all earned wages paid to employees or contractors of the school administrative unit plus district administrators not in the SAU over 10 years.

The 'Top Administrator Salaries' table now must also list any employee (not just administrators) paid over $100,000 in earned wages.

Required poster size reduced from 18x24 inches to standard 8.5x11 inches (two pages).

A new definition of 'administrator' is added, covering building-, district-, or SAU-level administrative services at pre-K through secondary level, specifically listing superintendent, assistant superintendent, principal, assistant principal, special education administrator, curriculum administrator, career and technical education principal, and district administrator per rule Ed 506.

The y-axis cap for graphs changed from nearest hundred thousand dollars to nearest ten thousand dollars, making the scale more granular.

A new Section 3 adds a conforming amendment to RSA 189:76 (Students First Act), applying the same mandatory report requirements to that statute's context.

The Senate removed the requirement that school districts make a good faith effort to adjust annual statistics for inflation using the U.S. Bureau of Labor Statistics Inflation Calculator or equivalent resource, and removed the requirement to explicitly identify the base year used for inflation adjustment. This applies to both the teacher salary graph (paragraph III) and the administrator salary graph (paragraph IV).

The administrator salary graph (paragraph IV) was changed from displaying 'annual totals of all salaries paid to administrators employed or contracted by the district and corresponding school administrative unit' to displaying 'the district's yearly average administrator salary.' The title was also changed from 'Administrator Salaries' to 'Average Administrator Salaries.' This shifts the disclosure from total administrative spending to a per-person average figure.

The entire new section defining 'Current Per-Pupil Cost' calculation methodology (using ADMR, apportionment rules for cooperative districts and AREA schools) was removed from the bill.

All provisions amending RSA 671:20 about what information appears on ballots (cost-per-pupil, proficiency scores, estimated tax rate language) were removed.

The repeal of RSA 189:75, I (the existing cost-per-pupil definition) was removed, meaning the old definition remains in law.

Throughout the report provisions, 'must' was changed to 'shall' and 'an equivalent resource' was changed to 'equivalent, publicly available resource.' A new requirement was added that the base year used for inflation adjustment must be explicitly identified.

The mandatory report format changed from '3 line graphs' to 'one graph with 3 financial indicators, and one table,' and physical size reduced from 18x24 inches to 8.5x11 inches.

A new third financial indicator was added: 'Administrator Salaries' showing annual totals of all salaries paid to administrators (employed or contracted) over the previous 10 years, with a y-axis capped at nearest hundred thousand dollars.

The table of highest-paid administrators expanded from listing 4 names to listing 10 names.

Posting requirements were relaxed: the local newspaper posting changed from mandatory ('shall be the local newspaper or, if not available, the district's website') to optional ('may be the local newspaper'), while adding a requirement to post on the district website if one exists.

New provision IV-a allows districts with fewer than 10 years of historical data to use all available years for the required graphs.

The annual warrant information placement changed from 'printed before the first warrant article' to 'printed immediately below the article number and title, and preceding the question of adopting a school budget.'

The deadline for posting changed from 'at least 7 days prior to the meeting' to 'at least 7 days prior to the scheduled date of the first budget hearing held pursuant to RSA 32:5, I.'