(1) Following the close of each fiscal year, the trustees of a district shall provide an out-of-district attendance report to the Superintendent of Public Instruction. That report shall be in a format prescribed by the Superintendent of Public Instruction and shall list, for the most recent school year:

(a) resident students who attended a public school out-of-state for which the district is responsible for payment of the tuition charges; and

(b) resident students attending day treatment programs under approved individualized education programs at private nonsectarian schools in the previous school year.

(2) For each student attendance agreement approved under ARM 10.10.301B(8), the trustees of a district shall electronically submit to the Superintendent of Public Instruction the number of days the student was enrolled in the district for the year of attendance.

(3) To be eligible to receive state payments for tuition and tuition reimbursements under 20-5-324, MCA, the trustees of a district must submit the tuition report in (1) and the electronic data in (2) to the Superintendent of Public Instruction by December 31 of the year following the student's year of attendance.