The following are directives the state Supreme Court gave two court masters appointed Tuesday to assess the state`s compliance with a court order to upgrade Arkansas` public school system to constitutional standards. The court told the masters to evaluate and report findings on: --The adequacy study prepared for the General Assembly and the steps taken by the Legislature to implement the study. MASTERS` CONCLUSION: The report seems thorough, but lacks enough explanation for the $166.7 million "tax transfer" figure. --Steps taken by the state to put in place a system to assess, evaluate, and monitor public school curricula offered in all primary and secondary schools in the state. MASTERS` CONCLUSION: The state`s plans are a good beginning toward an effective system, and schools will show dramatic improvement with progress over five to 10 years. --Steps implemented by the state to assure that a substantially equal curriculum is made available to all school children in this state. MASTERS` CONCLUSION: Addressed in previous response. --Steps taken by the state to assess and evaluate public school buildings and educational equipment across the state. MASTERS` CONCLUSION: Schools` needs for unattached equipment should have been addressed by the state. --Steps taken by the state to implement measures to assure that substantially equal school buildings and school equipment are available to all school children in this state. MASTERS` CONCLUSION: Facilities were not included in the Adequacy Study; the Task Force Report does not cover assessment of equipment such as computers, art supplies and gym equipment. --Measures in place to assure that teacher salaries are sufficient to prevent the migration of teachers from poorer school districts to wealthier school districts or to neighboring states. MASTERS` CONCLUSION: Results depend on response to recent laws and on how districts spend money the districts saved by consolidating. --Accountability and accounting measures in place for the state to determine per-pupil expenditures and how money is actually being spent in local school districts. MASTERS` CONCLUSION: New laws should enlighten local and state educators and administrators about local expenditures. --Accountability and testing measures in place to evaluate the performance and rankings of Arkansas students by grade, including rankings in state, regionally and nationally. MASTERS` CONCLUSION: Measures are in place but much remains to be done to fully implement the system: rules, commissions, instructors and instruments are needed. --Measures taken by the General Assembly to enact a school funding formula and to fund it so the school children of this state are afforded (a)an adequate education, and (b) a substantially equal educational opportunity so as to close the gap between wealthy school districts and poor school districts. MASTERS` CONCLUSION: The Department of Education should monitor and assess spending practices in the districts and take remedial action if necessary. --Measures taken by the General Assembly to assure that funding education is the priority matter in the budgetary process. MASTERS` CONCLUSION: The funding reforms are laudable and establish the state`s intent to assure that funding education is the priority for the 2004-2005 school year.