Arkansas Administrative Code

6 CAR § 238-118. Request for review of transactions. At the request of a board of a public educational entity, the executive administrator at a public educational entity, the Commissioner of Elementary and Secondary Education, or the Legislative Joint Auditing Committee, the appr…

6 CAR § 238-119. Board position vacant upon conviction. If a board member is found guilty of violating the provisions of Arkansas Code § 6-24-101 et seq.: (1) The board member shall immediately cease to be a board member; (2) The position is declared vacant; and (3) A replacement…

6 CAR § 238-120. Enforcement of criminal sanctions by the prosecuting attorney. (a) It shall be the duty and responsibility of the prosecuting attorneys to: (1) Supervise compliance with Arkansas Code § 6-24-101 et seq.; and (2) Prosecute violators. (b) If the prosecuting attorne…

6 CAR § 238-121. Form procedures and requirements. (a) For purposes of this part, the following attached forms A – C are herein incorporated into this part as Appendix Forms A – C and supporting documents. (b) A public educational entity shall use Appendix Forms A – C when such f…

6 CAR § 239-101. Purpose. The purpose of this part is to outline the type and amount of training required for new and continuing local school board members.

6 CAR § 239-102. Definitions. As used in this part: (1) “Annual school performance report” means the report required to be posted on the Division of Elementary and Secondary Education’s website for each school district annually under Arkansas Code § 6-15-1402; and (2) “Comprehens…

6 CAR § 239-103. Training hours required. (a) A member of a local school district board of directors who has served on the board of directors for twelve (12) or more consecutive months shall obtain no less than six (6) hours of training and instruction by December 31 of each cale…

6 CAR § 239-104. Training content. The training and instruction required under this part shall include topics relevant to school laws, school operations, and the powers, duties, and responsibilities of the members of the boards of directors, including without limitation: (1) Lega…

6 CAR § 239-105. Training providers. (a) This instruction may be provided to board members by: (1) An institution of higher learning in this state; (2) Programs sponsored or approved by the Division of Elementary and Secondary Education; or (3) An in-service training program cond…

6 CAR § 239-106. Records of training. (a) A school district shall maintain a record of hours of training and instruction for board members, which: (1) May be in the form of an attested, cumulative annual report from the training providers; and (2) Shall be subject to verification…

6 CAR § 239-107. Authorization to reimburse for related expenses. Local school district boards of directors are authorized to: (1) Pay a reasonable per diem and other necessary expenses from funds belonging to the school district; and (2) Reimburse school board directors for expe…

6 CAR § 239-108. Enforcement. (a) A school district shall demonstrate compliance with the requirements of this part in addition to complying with the provisions of 6 CAR § 239-106 by causing its superintendent to file a written statement of assurance with the Division of Elementa…

6 CAR § 240-101. Purpose. The purpose of this part is to establish the requirements for the completion, filing, and review of financial audits for all publicly funded educational institutions, including but not limited to, Arkansas school districts, open-enrollment public charter…

6 CAR § 240-102. Audit requirements. (a)(1) The accounts of all publicly funded educational institutions shall be audited annually by: (A) Arkansas Legislative Audit; or (B) A private, independent certified public accountant (private auditor). (2) A private auditor, other than Ar…

6 CAR § 240-103. Process and procedures for audits not conducted by Arkansas Legislative Audit. (a) A private, independent audit not conducted by Arkansas Legislative Audit shall include at a minimum, review, comments, and findings on substantial compliance with laws governing ea…

6 CAR § 240-104. Process and procedures for audits conducted by Arkansas Legislative Audit. (a) Arkansas Legislative Audit has the authority to audit the books of any school district, open-enrollment public charter school, and education service cooperative at the request of a: (1…

6 CAR § 240-105. Presentation of audit reports. (a)(1) Audit reports, along with accompanying comments and recommendations, shall be reviewed at the first regularly scheduled school board or governing body meeting following receipt of the audit report if the audit report is recei…

6 CAR § 240-106. Requirements for districts in fiscal distress. (a) If a district has been identified as being in fiscal distress by June 30 of any year, the annual audit shall be completed and filed with the Department of Education and the Legislative Joint Auditing Committee wi…

6 CAR § 240-107. Requirements for consolidated or annexed districts. The district that is involved in the administrative consolidation or annexation shall have an audit started within thirty (30) days of the closing of the books by the school district.

6 CAR § 240-108. Requirements for repeat audit findings. (a) The Legislative Joint Auditing Committee may refer an audit report of a school district to the Department of Education if: (1) The report identifies a substantial issue of noncompliance with state or federal financial o…

6 CAR § 241-101. Purpose. (a)(1) The purpose of this part is to provide a procedure for receiving, reviewing, and resolving complaints made by organizations or individuals against: (A) The State Board of Education; (B) The Division of Elementary and Secondary Education; (C) Other…

6 CAR § 241-102. Complaints against local educational agencies or state agencies. (a)(1) A complaint against an LEA, or against a state agency other than the State Board of Education and Division of Elementary and Secondary Education, may be made in a statement signed by the comp…

6 CAR § 241-103. Complaints against the State Board of Education or Division of Elementary and Secondary Education. (a)(1) Complaints against the State Board of Education and/or Division of Elementary and Secondary Education may be made in a statement signed by the complainant. (…

6 CAR § 241-104. Complaint process for participation of private school children. (a) A private school official may file a complaint with the Division of Elementary and Secondary Education asserting that the local educational agency did not: (1) Engage in consultation that was mea…

6 CAR § 242-101. Purpose. It is the purpose of this part to set guidelines for school districts and local adult education programs to: (1) Distribute selective service registration forms; and (2) Collect and maintain records of students leaving school without graduating.…

6 CAR § 242-102. Required records. (a) School districts are required to keep records on students who leave school without completing requirements for high school graduation. (b) Records shall be maintained on a form provided by the Department of Education that includes the: (1) S…

6 CAR § 243-101. Definitions. As used in this part: (1) “Public school zone” means the geographic area designated by a public school district for attendance in a public school that is a proposed transformation campus; (2) “School transformation contract” means a contract between …

6 CAR § 243-102. School eligibility. (a) A public school district with a "D" or "F" school rating according to the most recent results of the school rating system under Arkansas Code § 6-15-2101 et seq., or a school district classified as in need of Level 5 — Intensive support by…

6 CAR § 243-103. Procedure for school transformation contracts. (a) A school district board of directors, or the Commissioner of Elementary and Secondary Education acting in lieu of a school district board of directors, with approval from the State Board of Education, may enter i…

6 CAR § 243-104. Terms of school transformation contracts. (a) A school transformation contract that is entered into under this part shall: (1)(A) Provide that any student residing in the public school zone as it existed before the operation of the public school zone under the co…

6 CAR § 243-105. Incentives for school transformation contracts. (a) The Division of Elementary and Secondary Education shall encourage transformation campus operators and public school districts with eligible schools to enter into transformation contracts. (b) For purposes of ac…

6 CAR § 246-101. Purpose. The purpose of this part is to establish the procedures to be followed by public school districts in coding and implementing financial reporting of athletic expenditures.

6 CAR § 246-102. Definitions. For the purposes of this part, the following terms shall mean: (1)(A) “Adjusted square footage of athletic buildings” means: (i) The total square footage of all athletic buildings per the most current property insurance statement of values; less (ii)…

6 CAR § 246-103. Financial coding requirements. (a) All athletic expenditures must be charged to a budget unit containing the appropriate: (1) Fund; (2) Source of fund; (3) Function; and (4) Location codes. (b) The program code 115 must be used for all athletic expenditures. (c)(…

6 CAR § 246-104. Salaries and benefits for coaches. (a) Coaching stipends and related benefits must be charged to athletics. (b) All pay for extended contract days pertaining to athletics and the related benefits to those days of pay must be charged to athletics. (c) The base sal…

6 CAR § 246-105. Required reporting. (a)(1) School districts must provide to the Department of Education an annual report of prior-year athletic expenditures and current-year budgets by September 15 of each year. (2) Prior to submitting the report to the department, the school di…

6 CAR § 246-106. Revenues. (a) Gate receipts, private donations made directly to the school district, revenues from fundraisers, and any other nonstate revenue pertaining to the athletic programs shall be deposited into the activity fund (Fund 7). (b)(1) School districts shall es…

6 CAR § 246-107. Required reviews. (a) Arkansas Legislative Audit shall conduct a review of: (1) Athletic expenditure reports; and (2) Department of Education rules. (b) Arkansas Legislative Audit shall conduct an annual review of the reports required by this part on a rotating b…

6 CAR § 246-108. Sanctions. Any school district failing to comply with the provisions of Arkansas Code § 6-20-2001 et seq. and the rules adopted by the State Board of Education for the implementation of required reporting of athletic expenditures shall be identified by the Depart…

6 CAR § 247-101. Broadcast policy. (a)(1) Each school district board of directors shall adopt a policy requiring each public kindergarten through grade twelve (K-12) school in the district to broadcast The Star-Spangled Banner at the commencement of each school-sanctioned sportin…

6 CAR § 248-101. Title. This part shall be known as the Department of Education’s Division of Elementary and Secondary Education “Rules Governing School Counseling Programs”.

6 CAR § 248-102. Purpose. The purpose of this part is to: (1) Implement the School Counseling Improvement Act of 2019, Arkansas Code § 6-18-2001 et seq.; and (2) Establish rules for comprehensive school counseling programs.

6 CAR § 248-103. Definitions. As used in this part: (1) “Accelerated learning” means advanced level coursework or academic opportunities in correlation with the student’s success plan developed per Arkansas Code § 6-15-2911; (2) “Administrative activities” means activities that: …

6 CAR § 248-104. Program implementation. Each public school district shall: (1) Develop and implement a comprehensive school counseling program that: (A) Is implemented by: (i) An Arkansas-certified school counselor; (ii) A counselor serving under an additional licensure plan; or…

6 CAR § 248-105. Comprehensive school counseling plan components. (a) Foundation. Foundation includes, but is not limited to, the following: (1) Belief statements; (2) Vision statement; (3) Mission statement; and (4)(A) Program goal or goals. (B) Program goals include goals that …

6 CAR § 248-106. Monitoring and support. (a) The Division of Elementary and Secondary Education shall monitor each public school district to ensure implementation and compliance with this part and the School Counseling Improvement Act of 2019, Arkansas Code § 6-18-2001 et seq. (b…

6 CAR § 249-101. Definitions. As used in this part: (1) “Arkansas Center for School Safety” means the state school safety clearinghouse: (A) Administered by the Criminal Justice Institute (CJI) of the University of Arkansas system through a partnership between CJI and the Departm…