A. The governing board of each school district shall develop a scope and sequence for the identification process of and curriculum modifications for gifted pupils to ensure that gifted pupils receive gifted education commensurate with their academic abilities and potentials. Programs and services for gifted pupils shall be provided as an integrated, differentiated learning experience during the regular school day. The scope and the sequence shall:

1. Provide for routine screening for gifted pupils using one or more tests adopted by the state board as prescribed in section 15-203, subsection A, paragraph 15 and Section 15-779.01. School districts may identify any number of pupils as gifted but shall identify as gifted at least those pupils who score at or above the ninety-seventh percentile, based on national norms, on a test adopted by the state board of education.

2. Include an explanation of how gifted education for gifted pupils differs from regular education in such areas as:

(a) Content, including a broad based interdisciplinary curriculum.

(b) Process, including higher level thinking skills.

(c) Product, including variety and complexity.

(d) Learning environment, including flexibility.

3. Include criteria, which shall be reviewed by the state board of education and the department of education at least once every four years, that address the elements of program design, identification, curriculum, instruction, social development, emotional development, professional development of administrators, teachers, school psychologists and counselors, parent involvement, community involvement, program assessment and budgeting. The budget information shall include separate data on identification and program costs and any other data required by the superintendent of public instruction to administer and evaluate the program effectively.

B. The governing board shall submit the scope and the sequence to the department of education for approval on or before July 1 if any changes were made during the previous fiscal year. The governing board shall submit the scope and the sequence to the department of education for approval on or before July 1 every five years if no changes were made during the previous five years. All school districts shall provide to gifted pupils gifted education commensurate with their academic abilities and potentials.

C. If the governing board fails to submit the scope and sequence for gifted pupils as prescribed in subsection B of this section or if the scope and sequence submitted by the governing board fails to receive full approval by the superintendent of public instruction, the school district is not eligible to receive state aid for the group A weight for seven per cent of the student count and shall compute the weighted student count for pupils in group A as provided in section 15-943 by adjustment of the student count accordingly. On or before December 1 of each year, the department of education shall notify those school districts that appear to be in noncompliance and note the specific areas of deficiencies that must be corrected on or before April 1 of the following year to be eligible to use the actual student count rather than an adjusted student count. On or before April 15 of each year, the department shall notify those districts that must use an adjusted student count for the next fiscal year‘s state aid as provided in chapter 9 of this title.

D. The annual financial report of a school district as prescribed in section 15-904 shall include the amount of monies spent on programs for gifted pupils and the number of pupils enrolled in programs or receiving services by grade level.