(1) A course required to be taught by a school district under the State Board of Education's Standards for Accreditation of Arkansas Public Schools and School Districts:

(A) Has an enrollment of one (1) or more students and all students enrolled in the course leave the school district or drop the course after the course has commenced but before the completion of the course in each given school year or school semester the course is to be taught; or

(B) The school district made the course available to students as required but no students signed up to take the course;

(2) The school district superintendent certifies in writing that no student eligible to take the required course enrolled to attend the school district campus where the course was required to be taught after the initial student or students left the school district or that no eligible student enrolled in the course offered by the school district;

(3) The school district provides written proof, as required by the Department of Education, that the school district had the course scheduled to be taught on the school district's master course schedule during the entire time the course was required to be taught;

(4) The school district provides written proof, as required by the department, that the school district had a properly licensed teacher employed and able to teach the required course during the entire time the course was required to be taught onsite at the school district, by independent study, or has access to the course via distance education approved by the Department of Education, and the course was listed on the school district's master course schedule; and

(5) The department, upon review of proper records of the school district and information certified by the school district superintendent, confirms that the school district satisfied the requirements of subdivisions (2)-(4) of this section and verifies that the information submitted pursuant to subdivisions (2)-(4) of this section is correct.