1.    Before September eleventh of each year, each school district shall report the following information to the superintendent of public instruction, with respect to each teacher and class of teachers and with respect to each administrator and class of administrators:

a.    The number of days each was employed during the preceding school year. b.    The base salaries.

c.    The amount of compensation provided for extended contracts.

d.    The amount of compensation provided for cocurricular activities. e.    The amount expended for contract buyouts.

f.    The amount of compensation provided in lieu of salaries. g.    The amount paid for signing bonuses.

h. The amount of compensation provided for substitute teaching and workload adjustment.

i.    The amount of compensation provided for any other purposes. j.    The amount expended for health insurance benefits.

k.    The amount expended for dental, vision, and cancer insurance benefits.

l.    The amount expended for life and long-term disability insurance benefits.

m.    The amount of retirement contributions and assessments, including individual shares if paid by the district.

n.    The district’s share of Federal Insurance Contributions Act taxes. o.    The amount of dues or membership fees paid by the district.

p.    Any other benefits provided by the district.

2.    In addition to the requirements of subsection 1, each school district shall also indicate:

a.    Whether each teacher and administrator is employed on a full-time or a part-time basis.

b.    The number of days used to determine the base salary of each teacher and administrator.

3.    The superintendent of public instruction shall:

a.    Compile the information required by this section in a manner that allows for accurate comparisons; and

b.    Forward a copy of the compiled information to the governor and the legislative council.

4.    The superintendent of public instruction may not expand the reporting requirements of this section.

5.    If any school district fails without good cause to provide the information required by this section on or before September tenth and in the manner directed by the superintendent of public instruction, the superintendent shall withhold all state aid until the information is received.

6.    For purposes of this section:

a.    “Administrator” includes an individual who is employed by a school district in an administrative position and who is classified by the superintendent of public instruction as:

(1) A class 67 school district superintendent; (2) A class 66 assistant or associate superintendent; (3) A class 53 principal; (4) A class 05 assistant principal; (5) A class 29 director, including a special education director and a career and technical education director; (6) A class 04 assistant director; and

(7) Any other individual whose position requires an administrator’s credential.

b.    “Teacher” means an individual, other than an administrator, who is licensed to teach by the education standards and practices board or approved to teach by the education standards and practices board and who is employed by the board of a school district in a position classified by the superintendent of public instruction as:

(1) A class 22 coordinator; (2) A class 37 guidance counselor or school counselor; (3) A class 38 guidance counselor designate; (4) A class 40 instructional programmer; (5) A class 41 library media specialist;    (6) A class 56 pupil personnel service provider; (7) A class 59 school psychologist; (8) A class 62 speech-language pathologist; (9) A class 68 supervisor; (10) A class 70 teacher or special education teacher; or

(11) A class 72 tutor in training.