A. The total program units for the purpose of computing the program cost shall be calculated by multiplying the sum of the program units itemized as Paragraphs (1) and (2) in this subsection by the staffing cost multiplier and adding the program units itemized as Paragraphs (3) through (15) in this subsection. The itemized program units are as follows:

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(1)     early childhood education; (2)     basic education;

(3)     special education, adjusted by subtracting the units derived from membership in class D special education programs in private, nonsectarian, nonprofit training centers;

(4)     bilingual multicultural education; (5)     fine arts education;

(6)     elementary physical education; (7)     size adjustment;

(8)     at-risk;

(9)     enrollment growth or new district adjustment;

(10)    special education units derived from membership in class D special education programs in private, nonsectarian, nonprofit training centers;

(11)    national board for professional teaching standards certification; (12)    home school student;

(13)    home school student activities;

(14)    charter school student activities; and

(15)    K-12 plus.

B. The total program cost calculated as prescribed in Subsection A of this section includes the cost of early childhood, special, bilingual multicultural, fine arts and vocational education and other remedial or enrichment programs. It is the responsibility of the local school board or governing body of a charter school to determine its priorities in terms of the needs of the community served by that board. Except as otherwise provided in this section, funds generated under the Public School Finance Act are discretionary to local school boards and governing bodies of charter schools; provided that the special program needs as enumerated in this section are met; and provided further that the department shall ensure that the local school board or governing body of a charter school is prioritizing resources for the public school toward proven programs and methods linked to improved student achievement.