D. The state board of education shall apportion state aid and deposit it, pursuant to sections 35-146 and 35-147, in the state education fund for correctional education in an amount as determined by subsection E of this section. The apportionments are as follows:

1. 1. On July 1, one-third of the total amount to be apportioned during the fiscal year.
2. 2. On October 15, one-twelfth of the total amount to be apportioned during the fiscal year.
3. 3. On December 15, one-twelfth of the total amount to be apportioned during the fiscal year.
4. 4. On January 15, one-twelfth of the total amount to be apportioned during the fiscal year.
5. 5. On February 15, one-twelfth of the total amount to be apportioned during the fiscal year.
6. 6. On March 15, one-twelfth of the total amount to be apportioned during the fiscal year.
7. 7. On April 15, one-twelfth of the total amount to be apportioned during the fiscal year.
8. 8. On May 15, one-twelfth of the total amount to be apportioned during the fiscal year.
9. 9. On June 15, one-twelfth of the total amount to be apportioned during the fiscal year.

E. The director of the state department of corrections shall calculate a base support level as prescribed in section 15-943 and district additional assistance as prescribed in section 15-961 for the educational services required by this section, except that:

1. 1. Notwithstanding section 15-901, the student count shall be determined using the following definitions:

   1. (a) "Daily attendance" means days in which a pupil attends an educational program for a minimum of one hundred eighty minutes, not including meal and recess periods. Attendance for ninety or more minutes but fewer than one hundred eighty minutes shall be counted as one-half day's attendance.
   2. (b) "Fractional student" means a pupil who is enrolled in an educational program of ninety or more minutes but fewer than one hundred eighty minutes per day, not including meal and recess periods. A fractional student shall be counted as one-half of a full-time student.
   3. (c) "Full-time student" means a pupil who is enrolled in an educational program for a minimum of one hundred eighty minutes per day, not including meal and recess periods.
   4. (d) "Pupil with a disability" has the same meaning as child with a disability prescribed in section 15-761.
2. 2. All pupils shall be counted as if they were enrolled in grades nine through twelve.
3. 3. The teacher experience index is 1.00.
4. 4. Section 15-943, paragraph 1 does not apply.
5. 5. The base support level and capital outlay amounts calculated pursuant to this section shall be multiplied by 0.67.
6. 6. The school year shall consist of a period of not less than two hundred eight days.

I. The department of education and the state department of corrections shall enter into an intergovernmental agreement that establishes the necessary accountability between the two departments regarding the administrative and funding requirements contained in subsections A and B of this section. The agreement shall:

1. 1. Provide for appropriate education to all committed youths as required by state and federal law.
2. 2. Provide financial information to meet requirements for equalization assistance.
3. 3. Provide for appropriate pupil intake and assessment procedures.
4. 4. Require pupil performance assessment and the reporting of results.