(a) Unrestricted cost savings resulting from implementation of the best financial management practices shall be spent at the school and classroom levels for:
- (1) Teacher salaries;
- (2) Professional development;
- (3) Facilities;
- (4) Student supplies;
- (5) Textbooks;
- (6) Classroom technology; and
- (7) Other direct student instructional activities.
- (b) Cost savings identified for a restricted expenditure shall be used to enhance that specific program.
- (c) If a district is in fiscal distress, the cost savings may be used in accordance with the fiscal distress plan.