SECTION 1. Authorized representatives of school committees active in the selection, organization, payment, licensing, franchising and arranging of post-regular season interscholastic competitions or events, including, but not limited to, the Massachusetts Interscholastic Athletic Association, shall annually report to its member districts the costs, expenses, contracts, salaries, honorarium, gratuities, revenue and all other financial matters regarding post-regular season interscholastic competitions or events.
Said annual report shall include:
1. an accounting of revenue including member district dues and private donations collected;
2. an accounting of gate receipts and concession revenues collected at post-regular season interscholastic competitions or events;
3. a schedule of costs attributable to procuring all sites for post-regular season interscholastic competition;
4. 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;
5. a schedule of expenses including itemized salaries, retirement plans or any expenses of authorized representatives of school committees who are active in selecting, organizing, paying, licensing, franchising and arranging post-regular season interscholastic competitions or events, including, but not limited to, the Massachusetts Interscholastic Athletic Association;
6. the criteria for site selection of a post-regular season interscholastic competition;
7. a written review of the site selection process; and
8. the final evaluation and scoring that determined the selection of the sites chosen for any post-regular season interscholastic competition.
The report shall also include 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 and report 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.
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