C. A school district or charter school may apply to the department of education for an extraordinary special education needs claim from the fund. The department of education shall prescribe the format of the application, which shall do all of the following:

1. 1. Demonstrate extraordinary needs, including describing and documenting student services required and showing that the district or charter school is not able to absorb the costs of these services.
2. 2. Demonstrate total costs incurred in the current year by the student for whom the school district or charter school is applying. A school district or charter school may submit a claim for up to the full fiscal year if the expense incurred at the time of filing will continue to be incurred in subsequent quarters until the end of the same fiscal year. Total costs submitted shall be itemized and attributable to the student for whom the claim is being submitted. A school district or charter school may submit a claim for expenses incurred as a result of an independent educational evaluation.
3. 3. Evidence that before applying for monies from the fund the school district or charter school made sufficient efforts to seek but has not received funding to cover the costs of extraordinary needs applied for pursuant to paragraph 1 of this subsection from all other sources, including federal and other state sources of funding.

G. On or before December 15 of each year, the department of education shall submit a report that outlines all of the following to the governor, the president of the senate, the speaker of the house of representatives, the joint legislative budget committee and the governor's office of strategic planning and budgeting and provide a copy of this report to the secretary of state:

1. 1. The number of extraordinary special education needs claims that were funded in the previous year.
2. 2. How school districts and charter schools used claim monies.
3. 3. The total number of claims received in the previous year.