; (2) in paragraph (2)— (A) in subparagraph (B)— (i) in clause (iv), by striking and after the semicolon; (ii) in clause (v), by striking the period at the end and inserting ; and ; and (iii) by adding at the end the following: (vi) identifies and proposes a plan to mitigate resource inequities and to increase educational opportunities, including the equitable access to qualified teachers as described in paragraphs (1)(B) and (2)(J) of subsection (g), and section 1112(b)(2), for students enrolled in such school, which shall include a review of local educational agency and school-level budgeting, to be addressed through implementation of such targeted support and improvement plan. ; and (B) in subparagraph (C), by striking may and inserting shall ; and (3) in paragraph (3)(A)(ii), by inserting , including the equitable access to qualified teachers as described in paragraphs (1)(B) and (2)(J) of subsection (g) and section 1112(b)(2), after periodically review resource allocation . 205. Strengthening per-pupil expenditure reporting (a) Purpose It is the purpose of the amendments made under this section to help ensure sufficient funds are available to meet the requirements of this Act, including the amendments made by this Act. (b) State reports Section 1111(h)(5) of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 6311(h)(5) ) is amended by inserting after subparagraph (E), as redesignated by section 202(3)(B), the following: (F) the per-pupil expenditures of Federal, State, and local funds, including actual personnel expenditures and actual nonpersonnel expenditures of Federal, State, and local funds, disaggregated by source of funds, for each local educational agency and each school in the State for the preceding fiscal year, in accordance with paragraph (1)(C)(x)