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The superintendent or his/her designee, prior to the commencement of each school year, shall collect such information necessary to enable him/her to determine the comparability of resources provided to schools of the district. The following district identified areas must be considered and provided:

I. Curriculum resources
II. Instructional resources
III. Assessment resources
IV. Professional learning resources

All information collected shall be retained as evidence of implementation of the district’s policy of comparability. Any adjustments deemed necessary based upon the data collected shall be made accordingly; provided, however, the district is not required to provide services outside the regular classroom or school program.