The county superintendent of schools:
(a) Shall require that reimbursement claims be submitted on forms prescribed by the Superintendent of Public Instruction,
(b) Shall require the school district to maintain a list of all pupils enrolled in the program for which reimbursement is claimed,
(c) Shall audit, as deemed necessary, any school district's records to determine the accuracy of reimbursement claimed, and
(d) Shall not authorize reimbursement for any special educational programs not approved by the Superintendent of Public Instruction.