By December 1, 2009, the Department of Education shall promulgate regulations that set goals for Delaware school districts and charter schools with respect to the percentage of cumulative revenues that shall be used for instruction and instruction-related expenditures, as those terms are used by the National Center for Education Statistics or its successor organization. In promulgating regulations, the Department shall consider incorporation of spending that has a direct educational impact on students but is not reflected in existing NCES categories. The Department of Education shall gather statistics reflecting schools’ status with respect to the goals established under this section, and shall promulgate annual reports describing schools’ status with respect to those goals.
77 Del. Laws, c. 197, § 1.