School districts; require to report on receipt of federal funds and receive legislative approval for expenditure of such funds.

HB 642 requires Mississippi public school districts to submit annual reports starting in 2027 detailing all federal education funds they receive or expect to receive, including programs like Title I, IDEA, and ESSER. It mandates that districts obtain legislative approval from the Appropriations Committees before spending these funds, with exceptions only if federal law explicitly preempts state requirements. Noncompliance would trigger penalties such as withholding state education funds, and the State Auditor would conduct audits to ensure adherence to the law.