Chapter 70 of the General Laws is hereby amended by inserting after section 9 the following section:-

SECTION 9A. Each school district shall report district and school level data to the commissioner, in a form and manner prescribed by the commissioner, on expenditures and required staffing for special education. The reports shall provide actual spending for special education. The reports shall be made publicly available on the department website.

Based on the reported data, the commissioner shall annually examine if the statutory assumptions of special education enrollment and projected staffing requirements are adequate to meet the actual special education costs and educational needs of enrolled students, and the impact of those assumptions on school finances. The analysis shall additionally identify those school districts where the actual costs of special education exceed 125 per cent of the amount provided to the district for special education under this chapter. The analysis shall also determine the difference in dollars between the amount provided to all schools in the Commonwealth for special education and the actual costs of providing special education as determined by this section. The results and analysis of the examination shall be provided annually to the secretary of administration and finance, house and senate committees on ways and means, and joint committee on education.