(a) The comptroller shall identify school districts and campuses that use resource allocation practices that contribute to high academic achievement and cost-effective operations. In identifying districts and campuses under this section, the comptroller shall:
(1) evaluate existing academic accountability and financial data by integrating the data;
(2) rank the results of the evaluation under Subdivision (1) to identify the relative performance of districts and campuses; and
(3) identify potential areas for district and campus improvement.
(b) In reviewing resources allocation practices of districts and campuses under this section, the comptroller shall ensure resources are being used for the instruction of students by evaluating:
(1) the operating cost for each student;
(2) the operating cost for each program; and
(3) the staffing cost for each student.