(A) Beginning with the 2016-2017 school year, each sponsor of a community school shall submit, not later than the fifteenth day of August of each year, a report to the department of education and workforce, using the format and manner prescribed by the department as set forth in division (B) of this section, describing the amount and type of expenditures made to provide monitoring, oversight, and technical assistance to the community schools it sponsors. The report shall also be submitted to the governing authority of the community school.

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(B) Not later than ninety days after February 1, 2016, the department shall establish requirements and a reporting procedure to aid each sponsor in complying with division (A) of this section. The department shall require that each report include at least the following types of expenditures made to provide oversight, monitoring, and technical assistance to the community school it sponsors:

(1) Employee salaries, wages, benefits, and other compensation;

(2) All purchased or contracted services;

(3) Materials and supplies;

(4) Equipment, furniture, and fixtures;

(5) Facilities;

(6) Other expenditures.

(C) The report submitted under this section shall be a factor when evaluating a sponsor’s compliance with applicable law and administrative rules as prescribed under division (B)(1)(c) of section 3314.016 of the Revised Code. The report also may be used as a factor when evaluating a sponsor’s adherence to quality practices as prescribed under division (B)(1)(b) of that section.