(a)

(1) It is the intent of the general assembly that comprehensive career and technical education be made available by the state and local education agencies in grades six through twelve (6-12).

(2) The program shall be made accessible to students in grades six through twelve (6-12) and planned to serve at least fifty percent (50%) of the students in grades six through twelve (6-12).

(b)

(1) All capital costs and operating costs of the programs developed under this section shall be borne by the state, to the extent that appropriations are made for the programs.

(2) The operation of the facilities shall be by local boards of education or as joint facilities by two (2) or more local systems.

(3) Appropriate counseling shall be made available in grades six (6), seven (7), and eight (8).

(4) The acquisition of necessary land, the construction or acquisition of adequate facilities and equipment and the training of an adequate number of career and technical instructors and counselors shall proceed as rapidly as possible after needs are determined in order to carry out the intent expressed in subsection (a).

(5) Counseling shall be provided in grades six through twelve (6-12) at the ratio of one (1) counselor for two hundred (200) students, with special competence in career and technical guidance including some practical experience.

(6) In the selection of career and technical instructors, some practical experience shall be considered an essential qualification.

(c) After each county, including city and special school districts, is surveyed, facilities shall be planned by the board of career and technical education for comprehensive career and technical training for high school and post high school students in accordance with one (1) of the following alternatives:

(1) Comprehensive High Schools. Facilities will be utilized or expanded, or both, in school systems where schools have been consolidated sufficiently to provide comprehensive high schools for a minimum of about one thousand five hundred (1,500) students;

(2) State Colleges of Applied Technology. Facilities will be utilized or expanded, or both, in state colleges of applied technology, where properly located, to provide comprehensive high school career and technical training;

(3) Career and Technical Training Centers. In counties, including city and special school districts, with two (2) or more high schools, where students cannot be served under subdivision (c)(1) or (c)(2), a career and technical training center will be established separate from any existing school;

(4) Joint Facilities. Where practicable, and where school systems may not be served adequately by any of the alternatives in subdivisions (c)(1)-(3), joint facilities may be established and operated to serve two (2) or more counties or school systems, or both;

(A) The governing body of each joint facility that exists separately from any other local school system shall cause an annual audit to be made of the books and records of the facility, to order and pay for the audit and to contract with certified public accountants, public accountants or the department of audit to make the audit;

(B) The comptroller of the treasury, when the comptroller of the treasury deems it necessary, may require the audit to be conducted by the department of audit, the cost of the audit to be paid by the governing body;

(C) The comptroller of the treasury, through the department of audit, shall be responsible for determining that the audit is prepared in accordance with generally accepted governmental auditing standards and that the audit meets the minimum standards prescribed by the comptroller of the treasury;

(D) The comptroller of the treasury shall prepare a uniform audit manual as is required to assure that the books and records are kept in accordance with generally accepted accounting principles and that audit standards prescribed by the comptroller of the treasury are met; or

(5) In the event that it is found not to be economically or physically feasible to provide expanded career and technical programs by one (1) of the four (4) alternatives in subdivisions (c)(1)-(4), an alternate delivery procedure may be developed. The conditions that will authorize the development of an alternate delivery procedure include, but are not limited to, geographical barriers, low student population and excessive distances involved.

(d) After each county, including city and special school districts, is surveyed, the board of career and technical education shall plan facilities for comprehensive career and technical training for middle school students. The middle school programs may be conducted in any of the facilities where space and resources are available to high school students in accordance with subsection (c), or may be conducted in existing middle school facilities.

(e)

(1) Career and technical training for the post high school student shall be planned and implemented through utilization of facilities provided by this section.

(2) The student shall have available to the student the programs of any facility.

(f) [Deleted by 2019 amendment.]