(a) The Department of Education shall adopt and promulgate rules and regulations concerning the use to which teacher of the year award funds may be assigned by the designated recipient.
(b) The amount set aside for designation by an award recipient shall be expended solely to accomplish educational purposes or objectives for pupils. No amount or portion of such award shall be used for the personal benefit of the award recipient; provided, however, that in the use of such funds for educational purposes the recipient may be an indirect or incidental beneficiary as teacher of the benefited pupils. In the event that all funds set aside for an award recipient have not been completely expended by that recipient at the time when a subsequent award is granted, the remainder of the former recipient's award shall not revert, but shall remain set aside in the name of such former recipient until such time as it is totally expended or the recipient dies or leaves the State.
(c) The recipient shall present to the superintendent of the school district in which that recipient is employed a plan for utilization of the award. Such submission shall not waive the right of the recipient to judge and choose but shall be in order to avoid wasteful duplication of materials or violation of school district policy regarding students, materials or activities. The principal criteria for use of the Fund shall be that of educational benefit to pupils. The Fund may be designated for, but not limited to, such items as:
(1) Purchase of nonconsumable materials and supplies; e.g., library books, audio visual equipment, computer equipment and programs, musical instruments, specialized furniture.
(2) Purchase of otherwise consumable materials that are used in the production of a student designed item; e.g., artist's or draftperson's paper, canvas, paints, instruments, wood and metal.
(3) Payment for student travel; e.g., prepared visits to museums, theaters, historic sites, laboratories when these are related to classroom study.
(4) Employment of performers and consultants; e.g., touring companies of a dramatic or musical group, visiting artist, poet, author, musician or historian.
(5) Reimbursements to the recipient, not to exceed $500, for personal expenses.
(d) Where the recipient has purchased materials, equipment or any other durable item with award funds, such item shall be the property of the Delaware school district in which the recipient is employed at the time of the expenditure. Each invoice, purchase order and personal reimbursement form related to withdrawals from teacher of the year award funds shall be retained by the school district, and shall be available for inspection as public records and subject to regular audit by the State Auditor of Accounts.