If the school budget format requires specific line categories, then in preparing the warrant and conducting the budget meeting, the following shall apply.
1. Separate articles. Each category shall be included in a separate warrant article.
2. Transfer. Unless authorized by the voters, the board of directors may not transfer funds between line item categories.
3. Summary action. To summarize the action taken on the school budget for the purposes of determining state and local cost sharing, the articles prescribed in chapter 606-B must also be voted upon.
4. Budget explanation. The warrant may include an explanation of the relationship between warrant articles authorizing specific line item expenditures as provided in subsection 1 and the articles prescribed in chapter 606-B summarizing the budget proposal.