Sec. 19. (a) The DUAB may do the following each year:
(1) Review the fiscal and qualitative indicators used under this chapter to evaluate the financial condition of school corporations.
(2) Determine if it is appropriate to change one (1) or more of the fiscal and qualitative indicators.
(b) Before the DUAB may change a fiscal or qualitative indicator, the DUAB must first submit a report in an electronic format to the state budget committee specifying the proposed change in the fiscal or qualitative indicator.