(1) The expenditure of state or local tax funds, except as provided in § 6-16-305, shall be limited to program applications approved by the Division of Elementary and Secondary Education for children five (5) years of age as defined elsewhere in this subchapter.
(2) Programs in early childhood education sponsored as a leadership function, including expenditures in keeping with § 6-16-305, shall be approved by the division.
(3) All kindergarten programs financed from tax sources must be approved by the division.