Wherever the attendance of students is not included in the computation of the full-time equivalent student of a community college district for any fiscal year because the person employed by the district to instruct such students did not have the qualifications required for the position during the period of such attendance, the governing board of the district may, upon payment of the salary of such person pursuant to Section 87810 of the Education Code, or similar provisions of law, report such attendance to the Chancellor during the fiscal year in which such salary is paid. Such report shall be made in such form as shall be prescribed and furnished by the Chancellor. Thereafter the Chancellor shall add to the apportionment from the State School Fund to the district during the next succeeding fiscal year or years as determined by him or her but not exceeding three, the additional amount to which the district would have been entitled in the fiscal year next succeeding that in which such attendance was not included in the computation of the full-time equivalent student of the district if such amount is at least one hundred dollars ($100) or more.

Any such additional amount shall be apportioned from the State School Fund before any other apportionment from such fund is made and shall be allowed from any portion of such fund except that portion reserved as allowances for basic state aid.