If there is a prolonged state of emergency affecting the local school system, a county board may transition one or more public schools in the county to virtual education under an approved virtual education plan, subject to the limitations of this section. On or before June 1, 2024, a county board shall, in consultation with county administrators and school staff, adopt a virtual education plan for use during a prolonged state of emergency affecting the local school system. A county board shall use the county board’s continuity of learning plan in effect during the 2020–2021 school year to form a virtual education plan. A virtual education plan shall include the following components: A staffing and personnel assignment plan; A student instruction plan; A student assessment and learning support plan; A social and emotional learning plan; A community communications plan; A technology plan; A nutritional and health services plan; and A plan for return to in–person instruction. A county board shall update the virtual education plan every 2 years. If a prolonged state of emergency affecting the local school system requires the cessation of in–school attendance at a public school and the county board determines virtual education is required, a county board immediately shall implement the virtual education plan and transition the public school to virtual education. A county board may adjust the virtual education plan to fit the specific needs of the schools affected and the specific circumstances of the emergency. A county board shall submit an adjusted plan to the State Board as soon as practicable. Within 10 calendar days of receipt of a virtual education plan, the State Board shall: Accept the plan; or Return the plan to the county board for specific modification. If an adjusted virtual education plan is returned, the county board shall modify and resubmit the plan within 5 calendar days after the date the plan is returned. The county board shall publish the most recent version of the virtual education plan on the county board’s website.