(a) The spending officer of each spending unit, other than the legislative and the judicial branches of state government, shall, on or before September 1, of each year, submit to the secretary a request for appropriations for the fiscal year next ensuing. On or before the same date, the spending officer shall also transmit two copies of the request to the Legislative Auditor for the use of the finance committees of the Legislature.

(b) If the spending officer of any spending unit fails to transmit to the Legislative Auditor two copies of the request for appropriations within the time specified in this section, the Legislative Auditor or the state budget office shall notify the secretary, Auditor and treasurer of the failure. Upon notification, no funds appropriated to that spending unit shall be encumbered or expended until the spending officer thereof has transmitted two copies of the request for appropriation to the Legislative Auditor.

(c) If a spending officer submits to the secretary an amendment to the request for appropriations, two copies of the amendment shall forthwith be transmitted to the Legislative Auditor.

(d) Notwithstanding any provision in this section to the contrary, the State Superintendent of Schools shall, on or before December 15, of each year, submit to the secretary a request for appropriations for the fiscal year next ensuing for state aid to schools and submit two copies of the request to the Legislative Auditor for the use of the finance committees of the Legislature. The request for appropriation shall be accompanied with copies of certified enrollment and employee lists from all county superintendents for the current school year. If certified enrollment and employee lists are not available to the state superintendent from any of the county school boards, the state superintendent shall notify those school boards and no funds shall be expended for salary or compensation to their county superintendent until the certified lists of enrollment and employees are submitted.