SECTION 1. Chapter 71 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting the following section:-

Section 47B. A school committee or its representative, authorized pursuant to section 47, that organizes interscholastic competitions shall annually report on or before June 30 to the commissioner of elementary and secondary education  the costs, expenses, contracts, salaries, honorarium, gratuities, revenue including member district dues and private donations, an accounting of gate receipts and concession revenues and all other financial matters regarding interscholastic competitions.

Authorized representatives of school committees active in the selection, organization, payment, licensing, franchising and arranging of post-regular season interscholastic competitions or events, shall include in the report the deferred costs, salaries, retirement plans or any expenses of representatives of school committees who are active in selecting, organizing, paying, licensing, franchising and arranging post-regular season interscholastic competitions or events.

Said annual report shall include:-

an accounting of gate receipts and concession revenues;

a schedule of costs attributable to procuring all sites for post-regular season interscholastic competition; and

a schedule of expenses, including itemized salaries, itemized honorarium, itemized travel expenses, itemized meal expenses, costs of securing a venue, security costs and all expenses that are paid or incurred but unpaid in the organization of post-regular season interscholastic competition.

The report shall also include the criteria for site selection of post-regular season interscholastic competition, a written review of the site selection process and the final evaluation and scoring that determined the selection of the sites chosen for any post-regular season interscholastic competition.

SECTION 2. Authorized representatives of school committees shall publish and make available to school committees an evaluation of all athletic facilities that are available for post-regular season interscholastic competition. This evaluation shall begin at the end of each school year, on or before June 30, and shall incorporate all available data related to post-regular season interscholastic competition. This evaluation shall be updated annually and shall be distributed to each school committee within 60 days of its completion, or before the first Monday of December, whichever is earlier.

SECTION 3. Each school district shall report annually a sports resource summary to the commissioner of elementary and secondary education on or before June 30. The annual report shall include: 1) the percentage of the budget each district spends on athletic competitions; 2) the fees assessed to students participating in athletic competitions; 3) private funds raised and appropriated for athletic competitions; 4) the condition of the athletic facilities; 5) a description of athletic programs offered and a breakdown of the gender of the participants in each program; and 6) the percentage of the student population participating in school athletic programs.