(1) developing policies, guidelines, and standards for a uniform assessment of facilities’ needs and standardized cost allowances for estimating the cost in meeting these needs in order to provide for a systematic reporting of each district’s needs to be used in calculating the allotment of funds under § 59-144-100. Any standardized cost allowances must take into account regional variances that are beyond the control of individual districts. Facilities’ needs include, but are not limited to, facility need capacity and condition, space requirements, program standards, and pupil growth. Costs allowances shall be developed to include such measures as costs per square foot, costs per pupil, or costs per teaching unit with such costs adjusted annually to reflect changes in the cost of labor and materials. These standards and cost allowances are to be used only for providing a uniform reporting of districts’ needs for formula allotment purposes and are not intended to limit district options in determining the most appropriate manner in which to meet individual district needs; and

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(2) adopting policies, standards, and regulations to ensure the accuracy of district reporting required under this chapter and the use of funds disbursed under this chapter.