(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) students who attended a school of the district under a mandatory agreement pursuant to 20-5-321 , MCA;

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

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

(2) To be eligible to receive state payments for tuition and tuition reimbursements under 20-5-324 , MCA, a district must submit the tuition report to the Superintendent of Public Instruction by June 30 of the year following the student's year of attendance.