Not later than December 1, 2021, and annually thereafter, any local or regional board of education that participates in the National School Lunch Program, in which at least one school under the jurisdiction of such board qualifies for the maximum federal reimbursement for all school meals served under the federal Community Eligibility Provision, but does not implement the Community Eligibility Provision, shall submit a report to the Department of Education that notifies the department that such board is not implementing the Community Eligibility Provision and the reasons for why such board is not implementing the Community Eligibility Provision. Such report shall include, but not be limited to, a description of the specific impediments to implementing the Community Eligibility Provision, any actions that are needed to remove those impediments and a plan for implementation of the Community Eligibility Provision during the following school year, if possible. As used in this section, “Community Eligibility Provision” means the federal meal reimbursement program administered by the United States Department of Agriculture, as set forth in 7 C.F.R. § 245.9, as amended from time to time.