Title 6 — Education
62 chapters · 2,849 sections in this title.
Ark. Code Ann. § 6-20-204 Public School Fund — Sources and purpose
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(a) The annual interest and income derived from the Public School Fund, the annual revenue of the state that is set apart by law for general purposes, and all other revenue and funds that may come into the State Treasury for such purposes shall constitute the Public School Fund o…
Ark. Code Ann. § 6-20-205 Public School Fund — Arkansas History Textbook Revolving Fund
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(a) The State Board of Education is authorized to publish and offer for sale an Arkansas history textbook copyrighted in the name of the state board and the Arkansas State Archives. (b) The state board shall establish a procedure for marketing the textbook and shall establish a s…
Ark. Code Ann. § 6-20-206 Public School Fund — Priority of funding
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In determining the allocation of available funds to the various programs in the Public School Fund, the State Board of Education shall consider those line items necessary to provide an equitable and adequate education to be of highest priority above all other programs and commitm…
Ark. Code Ann. § 6-20-210 [Repealed.]
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A.C.A. § 6-20-210Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 6-20-2101 Purpose
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The purpose of this subchapter is to track and account for the amount of state funds that is used to support interschool scholastic activities in public schools.
Ark. Code Ann. § 6-20-2102 Definitions
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(1) As used in this subchapter:(1) “Classroom teacher” means an individual who is required to hold a teaching license from the Division of Elementary and Secondary Education and who is engaged directly in instruction with students in a classroom setting for more than seventy perc…
Ark. Code Ann. § 6-20-2103 Reporting by school districts
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(a) During the appropriate Arkansas Public School Computer Network reporting cycle each year, a school district shall submit data to the Division of Elementary and Secondary Education documenting the school district's total interschool scholastic activity expenditures paid from s…
Ark. Code Ann. § 6-20-2104 Rules
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The State Board of Education may promulgate any rules necessary for the implementation of this subchapter.
Ark. Code Ann. § 6-20-211 Public School Fund — Carryover balances
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The State Board of Education shall have the authority to budget carryover balances in the Public School Fund.
Ark. Code Ann. § 6-20-212 [Repealed.]
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A.C.A. § 6-20-212Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 6-20-215 General school fund — Sources generally
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The general school fund of any county shall be composed of all money received from the Public School Fund of the state, such fines, penalties, and other money as shall be accrued to the general school fund in accordance with the law, and any appropriation from the general revenue…
Ark. Code Ann. § 6-20-216 General school fund — Apportionment generally
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The county treasurer shall apportion the general school fund of the county based upon the average daily membership of the school districts within the county. Each school district within the county shall receive its pro rata share of the general school fund of the county.
Ark. Code Ann. § 6-20-217 General school fund — Funds of doubtful application
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The quorum court of any county is authorized to place all funds about which there is a doubt as to their proper application to the credit of the general school fund in the county treasury. These funds shall be apportioned by the county treasurer among the school districts of the …
Ark. Code Ann. § 6-20-218 Federal funds and National Forest Reserve Fund — Apportionment to counties in national forests
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(a) All moneys received by the counties for the support of the public schools from the United States Government from the income from the national forests shall be paid by the county treasurer upon receipt from the Treasurer of State only to the school districts that lie in or par…
Ark. Code Ann. § 6-20-219 [Repealed.]
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A.C.A. § 6-20-219Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 6-20-220 [Repealed.]
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A.C.A. § 6-20-220Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 6-20-2201 Title
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This subchapter shall be known as the “Arkansas Educational Financial Accounting and Reporting Act of 2004”.
Ark. Code Ann. § 6-20-2202 Budget and expenditure report
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(a) (1) The board of directors of each school district, open-enrollment public charter school, and education service cooperative annually shall prepare a budget of expenditures and receipts that shall be filed with the Division of Elementary and Secondary Education by September 3…
Ark. Code Ann. § 6-20-2203 Uniform budget and accounting system required
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(a) (1) The State Board of Education shall adopt by rule a uniform budget and accounting system that shall be known as the “Arkansas Educational Financial Accounting and Reporting System”.(2) This system shall establish and implement the process and procedures for financial repor…
Ark. Code Ann. § 6-20-2204 Required training
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(a) (1) (A) The Division of Elementary and Secondary Education shall establish two (2) tiers of required training.(B) Both tiers of required training shall apply to public school districts, open-enrollment public charter schools, and education service cooperatives.(C) (i) At a mi…
Ark. Code Ann. § 6-20-2205 Penalties
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(a) Any school district or open-enrollment public charter school that does not follow the provisions of this subchapter shall be placed in fiscal distress as provided by law. (b) Any education service cooperative that does not follow the provisions of this subchapter shall be san…
Ark. Code Ann. § 6-20-2206 Miscellaneous provisions
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(a) If the Division of Elementary and Secondary Education determines that an overpayment has been made to a school district, open-enrollment public charter school, or education service cooperative in any funding category authorized by law, the division is authorized to withhold t…
Ark. Code Ann. § 6-20-2207 Rulemaking authority
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(a) (1) (A) The State Board of Education shall promulgate rules governing a uniform budget and accounting system that shall be known as the “Arkansas Educational Financial Accounting and Reporting System”.(B) This system shall include a uniform chart of accounts known as the “Ark…
Ark. Code Ann. § 6-20-2208 Monitoring of expenditures
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(a) (1) The General Assembly determines that, although funds may be distributed to school districts under this subchapter, it is the duty and responsibility of the State of Arkansas to monitor such expenditures to ensure that each public school child in Arkansas is provided with …
Ark. Code Ann. § 6-20-2209 [Repealed.]
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A.C.A. § 6-20-2209Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 6-20-221 County treasurer's commission on school funds — Exceptions
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(a) Unless otherwise provided by law, the county treasurer shall be allowed a commission of two percent (2%) on all school funds paid into his or her hands, except on borrowed money, or the proceeds of the sale of bonds and all other funds on which the law shall not allow commiss…
Ark. Code Ann. § 6-20-2210 Limitation on fund balances — Definitions
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(a) As used in this section:(1) “Facilities master plan” means the same as defined in § 6-21-803;(2) “Net legal balance” means the:(A) Combined balance for a public school district's teacher's salary fund, operating fund, and debt services fund; minus(B) Combined balance for the …
Ark. Code Ann. § 6-20-222 Deposit of school funds — Security
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(a) All general deposits of school funds in banks shall be secured by general obligation bonds of the United States, by bonds, notes, debentures, or other obligations issued by an agency of the United States Government, by bonds of the State of Arkansas, or by bonds of a politica…
Ark. Code Ann. § 6-20-223 Noncredit remedial courses
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(a) Noncredit remedial courses of instruction taken by a student at a state-supported institution of higher education in this state to qualify for unconditional admission to the institution or to another state-supported institution of higher education in this state may be include…
Ark. Code Ann. § 6-20-224 Federal turnback funds
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Any federal mineral leasing funds, federal forest reserve funds, federal flood control funds, or any similar turnback funds in the State Treasury for which the eligible county or school district cannot be identified may be transferred to the Division of Elementary and Secondary E…
Ark. Code Ann. § 6-20-225 Loan or transfer repayment
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Notwithstanding the provisions of § 19-24-101 et seq., or any law to the contrary, up to two million dollars ($2,000,000) received by the Public School Fund from the Budget Stabilization Trust Fund either by loan or transfer during the 1996-1997 fiscal year, shall be repaid from …
Ark. Code Ann. § 6-20-2301 Title
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This subchapter shall be known and may be cited as the “Public School Funding Act of 2003”.
Ark. Code Ann. § 6-20-2302 Legislative findings
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(a) The General Assembly recognizes that:(1) Intelligence and virtue are the safeguards of liberty and the bulwark of a free and good government; and(2) Arkansas Constitution, Article 14, § 1, requires the State of Arkansas to ever maintain a general, suitable, and efficient syst…
Ark. Code Ann. § 6-20-2303 Definitions
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(1) As used in this subchapter:(1) “Additional education categories” means state funds distributed to school districts for alternative learning environments, English learners, national school lunch students, and professional development;(2) “Alternative learning environment” mean…
Ark. Code Ann. § 6-20-2304 Rules — Access to information on legislation
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(a) The State Board of Education shall have the authority, acting pursuant to its rulemaking powers, to adopt rules for the implementation of the provisions of this subchapter. (b) The state board shall provide access to legislation of the General Assembly concerning public schoo…
Ark. Code Ann. § 6-20-2305 School funding
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(a) (1) (A) For each school year, each school district shall receive state foundation funding aid computed as the foundation funding amount under subdivision (a)(2) of this section less the sum of:(i) Ninety-eight percent (98%) of the uniform rate of tax multiplied by the propert…
Ark. Code Ann. § 6-20-2306 Division of Elementary and Secondary Education to provide funding — Adjustments for overpayments
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(a) If the Division of Elementary and Secondary Education determines that an overpayment has been made to a school district under any appropriation authorized by this subchapter, the division may:(1) Withhold the overpayment from subsequent state funding;(2) Transfer the amount w…
Ark. Code Ann. § 6-20-2307 Property tax report
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In order to provide relevant information to the General Assembly impacting the funding of public education, upon approval of the Legislative Joint Auditing Committee, Arkansas Legislative Audit shall prepare a report regarding the assessment and collection of property taxes.
Ark. Code Ann. § 6-20-2308 Calculation of miscellaneous funds
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(a) For the purpose of making an initial calculation of state foundation funding aid, the Division of Elementary and Secondary Education shall calculate the miscellaneous funds of a school district as:(1) The aggregate amount of miscellaneous funds a school district received in t…
Ark. Code Ann. § 6-20-2309 Enhanced transportation funding
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(a) For the 2025-2026 school year, in addition to the foundation funding provided to a school district under § 6-20-2305(a)(2), the Division of Elementary and Secondary Education shall distribute enhanced transportation funding to school districts each school year in the followin…
Ark. Code Ann. § 6-20-2501 Title
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This subchapter is known as and may be cited as the “Arkansas Public School Academic Facilities Funding Act”.
Ark. Code Ann. § 6-20-2502 Definitions
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(1) As used in this subchapter:(1) (A) For fiscal years 2024-2025 and each year thereafter, “academic facilities wealth index” means a percentage derived from the following computations:(i) Determine the value of one (1) mill per student in each school district as follows: (a) Mu…
Ark. Code Ann. § 6-20-2503 Bonded debt assistance — Definitions
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(a) As used in this section:(1) “Eligible school district” means a school district that applied for bonded debt assistance under this section before July 1, 2005;(2) “Foundation funding” means an amount of money specified by the General Assembly for each school year to be expende…
Ark. Code Ann. § 6-20-2507 Academic Facilities Partnership Program
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(a) There is established the Academic Facilities Partnership Program under which the Division of Public School Academic Facilities and Transportation shall provide state financial participation based on a school district's academic facilities wealth index in the form of cash paym…
Ark. Code Ann. § 6-20-2508 Academic Facilities Catastrophic Program
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(a) There is established the Academic Facilities Catastrophic Program under which the Division of Public School Academic Facilities and Transportation shall award state financial participation to a school district based on a school district's academic facilities wealth index for …
Ark. Code Ann. § 6-20-2509 Project cost guidelines
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(a) (1) The Division of Public School Academic Facilities and Transportation shall establish formulas that shall be updated annually by the fourth quarter of the calendar year for determining the basic project cost per square foot for various types of new construction projects, i…
Ark. Code Ann. § 6-20-2510 Incentives for collaboration
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(a) It is the intent of the General Assembly to encourage school districts to explore and consider arrangements with other districts that have the potential to:(1) Improve academic facilities and equipment available to the public school students in the districts;(2) Result in imp…
Ark. Code Ann. § 6-20-2511 High-growth school districts — Definitions
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(a) As used in this section:(1) “High-growth school district” means a public school district in which the average daily membership for the public school district in the present school year is four percent (4%) higher than the school year that is two (2) years before the present s…
Ark. Code Ann. § 6-20-2512 Regulatory authority
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The Commission for Arkansas Public School Academic Facilities and Transportation shall promulgate rules necessary to administer this subchapter, which shall promote the intent and purposes of this subchapter and assure the prudent and resourceful expenditure of state funds with r…
Ark. Code Ann. § 6-20-2513 Appeals
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(a) (1) A public school district may appeal a determination of the Division of Public School Academic Facilities and Transportation under this subchapter to the Commission for Arkansas Public School Academic Facilities and Transportation in accordance with procedures developed by…