reglab/housing_qa huggingface dataset:
AR Code § 6-20-1806 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 18 - Audits|§ 6-20-1806. Services outside the scope of practice of auditors — Prohibited activities

 A licensed certified public accountant or a licensed accountant in public practice shall not provide the following nonaudit services to a school district, education service cooperative, or open-enrollment public charter school if the licensed certified public accountant or the licensed accountant or his or her firm is also the auditor of the school district, education service cooperative, or open-enrollment public charter school:   (1) Accounting and bookkeeping services;  (2) Financial information systems design and implementation;  (3) Appraisal, valuation, and actuarial services;  (4) Internal audit outsourcing services;  (5) Management or human resources functions;  (6) Broker or dealer, investment advisor, or investment banking services; and  (7) Legal and expert services unrelated to the audit.
AR Code § 6-20-1901 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program|§ 6-20-1901. Title

 This subchapter shall be known as and may be cited as the “Arkansas Fiscal Assessment and Accountability Program”.
AR Code § 6-20-1902 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program|§ 6-20-1902. Purpose

 The purpose of this subchapter shall be to improve Arkansas public school districts' financial practices and use of resources by establishing a:   (1) System by which the Division of Elementary and Secondary Education shall review the financial management practices of public school districts, including without limitation identifying best financial management practices;  (2) Program by which the division shall identify, assess, and address public school districts in any phase of fiscal distress that includes without limitation identification of early indicators of fiscal distress and early intervention in public school districts that experience early indicators of fiscal distress; and  (3) System for providing continuous fiscal support and monitoring to public school districts that have been returned to local control after being identified as in fiscal distress.
AR Code § 6-20-1903 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program|§ 6-20-1903. Definitions

 As used in this subchapter:   (1) “Annexation” means the joining of an affected school district or part of the school district with a receiving district pursuant to § 6-13-1401;  (2) “Consolidation” means the joining of two (2) or more school districts or parts of the districts to create a new single school district pursuant to § 6-13-1401;  (3) [Repealed.]  (4) “Fiscal distress status” means a public school district determined by the Division of Elementary and Secondary Education and classified by the State Board of Education as being placed in fiscal distress status pursuant to this subchapter;  (5) “Fiscal integrity” means to comply with financial management, accounting, auditing, and reporting procedures and facilities management procedures as required by state laws and rules and federal laws and regulations in a forthright and timely manner;  (6) “Reconstitution” means the reorganization of the administrative unit or the governing school district board of directors of a school district, including, but not limited to, the replacement or removal of a current superintendent or the removal or replacement of a current school district board of directors, or both;  (7) “School district” means a public school district created or established pursuant to this title; and  (8) “State board” means the State Board of Education.
AR Code § 6-20-1905 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program|§ 6-20-1905. Notification and appeal

 (a)  (1)  (A) The Division of Elementary and Secondary Education shall provide written notice, via certified mail, return receipt requested, to the president of the board of directors and the superintendent of each public school district identified as being in fiscal distress.  (B) The division shall provide the notice required under this subdivision (a)(1) on or before June 30 of each year.    (2)  (A) At any time after June 30, the division may identify a public school district as being in fiscal distress if the division discovers that a fiscal condition of a public school district negatively impacts the continuation of educational services by the public school district.  (B) The division immediately shall provide the same notice required under subdivision (a)(1)(A) of this section to the public school district identified under this subdivision (a)(2).      (b) Any school district identified in fiscal distress status may appeal to the State Board of Education by filing a written appeal with the office of the Commissioner of Elementary and Secondary Education by certified mail, return receipt requested, within thirty (30) days of receipt of notice of identified fiscal distress status from the division.  (c) The state board shall hear the appeal within sixty (60) days of receipt of the written notice of appeal from the school district.  (d) The written appeal shall state in clear terms the reason why the school district should not be classified as in fiscal distress.  (e) Notwithstanding any appeal rights in this subchapter, no appeal shall stay the division's authority to take action to protect the fiscal integrity of any school district identified as in fiscal distress.  (f) The decision of the state board shall be a final order, and there is no further right of appeal except that the school district may appeal to Pulaski County Circuit Court pursuant to the Arkansas Administrative Procedure Act, § 25-15-201 et seq.
AR Code § 6-20-1906 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program|§ 6-20-1906. Classification of fiscal distress status

 (a) Those school districts identified by the Division of Elementary and Secondary Education as being in fiscal distress shall be classified as school districts in fiscal distress upon final determination by the State Board of Education.  (b) Any school district classified as in fiscal distress shall be required to publish at least one (1) time for two (2) consecutive weeks in a newspaper of general circulation in the school district the school district's classification as a school district in fiscal distress and the reasons why the school district was classified as being in fiscal distress.  (c) The provisions of subsections (a) and (b) of this section are effective after the school district's appeal rights have been exhausted.
AR Code § 6-20-1907 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program|§ 6-20-1907. Debt issuance

 No school district identified in fiscal distress may incur any debt without the prior written approval of the Division of Elementary and Secondary Education.
AR Code § 6-20-1910 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program|§ 6-20-1910. State board actions

 (a) After a public hearing, the State Board of Education shall consolidate, annex, or reconstitute the school district in fiscal distress to another school district or school districts upon a majority vote of a quorum of the members of the state board as permitted or required by this subchapter.  (b) The state board has exclusive jurisdiction to determine the boundary lines of the receiving or resulting school district and to allocate assets and liabilities of the school district.  (c) The decision of the state board shall be final with no further right of appeal except that a school district may appeal to Pulaski County Circuit Court pursuant to the Arkansas Administrative Procedure Act, § 25-15-201 et seq.  (d) [Repealed.]  (e)  (1) If, by the end of the fifth school year following the school district's classification of fiscal distress status, the school district in fiscal distress has not corrected all issues that caused the classification of fiscal distress, the state board, after a public hearing, shall consolidate, annex, or reconstitute the school district under this section.  (2) The state board may grant additional time for a public school or school district to remove itself from fiscal distress by issuing a written finding supported by a majority of the state board explaining in detail that the public school or school district could not remove itself from fiscal distress during the relevant time period due to impossibility caused by external forces beyond the control of the public school or school district.    (f) Nothing in this section shall be construed to prevent the Division of Elementary and Secondary Education or the state board from taking any of the actions listed in § 6-20-1909 or this section at any time to address a school district in fiscal distress.
AR Code § 6-20-1911 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program|§ 6-20-1911. Rules

 (a) The Division of Elementary and Secondary Education shall promulgate rules as necessary to identify, evaluate, assist, and address school districts in fiscal distress.  (b) The division may promulgate rules as necessary to administer this subchapter.
AR Code § 6-20-1912 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program|§ 6-20-1912. Fiscal support and monitoring

 (a) When a public school district is returned to local control or removed from fiscal distress status, the Division of Elementary and Secondary Education:  (1) Shall monitor the fiscal operations and accounts of the public school district for a period of three (3) years;  (2) Shall provide support to the public school district regarding maintaining fiscal integrity and best financial management practices; and  (3) May impose various reporting requirements on the public school district.    (b) A public school district that is returned to local control shall:  (1) Comply with all monitoring and reporting requirements established by the division and the State Board of Education, including without limitation review of the public school district's budget and approval for staffing;  (2) Not incur any debt without prior written approval of the division; and  (3) Use Arkansas Legislative Audit to conduct an annual audit.
AR Code § 6-20-1913 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program|§ 6-20-1913. General business manager — Definition

 (a) As used in this subchapter, “general business manager” means a chief financial officer or business manager, however the position is titled, who:  (1) Is responsible for the fiscal operations of a public school district; and  (2) Performs duties under the direction of a superintendent of a public school district.    (b)  (1) A general business manager for a public school district shall meet the minimum qualifications established by Division of Elementary and Secondary Education rules.  (2) These division rules shall ensure minimum qualifications that support the implementation of best financial management practices for public school districts.    (c) A general business manager who was hired before July 31, 2007, is exempt from subsection (b) of this section.
AR Code § 6-20-1914 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program|§ 6-20-1914. Review of financial management practices

 (a) The Division of Elementary and Secondary Education shall implement a system for reviewing the financial management practices of public school districts to determine the support that is needed by public school districts.  (b) The system established under subsection (a) of this section shall address without limitation a public school district's:  (1) Use of resources;  (2) Financial accountability; and  (3) Personnel systems and benefits management.
AR Code § 6-20-2001 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 20 - Tracking and Accounting of Interschool Athletic Program Funds|§ 6-20-2001. Purpose

 The purpose of this subchapter is to track and account for the amount of state funds that is used to support interschool athletic programs in public schools.
AR Code § 6-20-2002 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 20 - Tracking and Accounting of Interschool Athletic Program Funds|§ 6-20-2002. Definitions

 As used in this subchapter:   (1) “Athletic expenditures” means all direct expenses related to interschool athletic programs, including without limitation:  (A) The proportion of salaries or supplemental pay for staff for or related to interschool athletic programs or organized physical activity courses as provided under § 6-16-137, or both;  (B) All fringe benefits, including without limitation medical and dental insurance, workers' compensation, pension plans, and any other costs associated with employment of staff for interschool athletic programs;  (C) Travel, including bus-related operation and maintenance, to and from any interschool athletic program event for students, faculty, spirit groups, band, or patrons of the school district;  (D) Equipment;  (E) Meals;  (F) Supplies; and  (G) Medical expenses;    (2) “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 percent (70%) of the individual's contracted time;  (3) “Interschool athletic program” means:  (A) Any athletic program that is organized primarily for the purpose of competing with other schools, public or private; or  (B) Any athletic program that is subject to regulation by the Arkansas Activities Association; and    (4) “State funds” means all money derived from state revenues, specifically including, but not limited to, distributions from the Division of Elementary and Secondary Education Public School Fund Account and ad valorem property taxes distributed to a public school or school district.
AR Code § 6-20-2003 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 20 - Tracking and Accounting of Interschool Athletic Program Funds|§ 6-20-2003. Reporting by local school districts

 (a) During the appropriate Arkansas Public School Computer Network reporting cycle each year, a school district shall submit appropriate data to the Division of Elementary and Secondary Education documenting the school district's total athletic expenditures paid from state funds.  (b) Annually, each school district shall submit as part of the budget of expenditures and receipts required under § 6-20-2202 a budget for the total athletic expenditures to be paid from state funds for the budgeted year.
AR Code § 6-20-2004 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 20 - Tracking and Accounting of Interschool Athletic Program Funds|§ 6-20-2004. Regulations

 The State Board of Education may promulgate any rules necessary for the implementation of this subchapter.
AR Code § 6-20-2101 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 21 - Tracking and Accounting of Interschool Scholastic Activity Funds|§ 6-20-2101. Purpose

 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.
AR Code § 6-20-2102 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 21 - Tracking and Accounting of Interschool Scholastic Activity Funds|§ 6-20-2102. Definitions

 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 percent (70%) of the individual's contracted time;  (2) “Interschool scholastic activities” means:  (A) Any interschool activity program that is outside the regular curriculum, excluding interschool athletic programs as defined by § 6-20-2002, which is organized primarily for the purpose of competing with other schools, public or private; or  (B) Any program or activity, excluding interschool athletic programs as defined by § 6-20-2002, which is subject to regulation by the Arkansas Activities Association;    (3) “Interschool scholastic activity expenditures” means all direct expenses related to interschool scholastic activities, including without limitation:  (A) Salaries or supplemental pay for staff for interschool scholastic activities, excluding salaries received for duties as a classroom teacher;  (B) All fringe benefits, including, but not limited to, medical and dental insurance, workers' compensation, pension plans, and any other costs associated with employment of staff for interschool scholastic activities;  (C) Travel, including bus-related operation and maintenance;  (D) Equipment;  (E) Meals;  (F) Supplies; and  (G) Medical expenses; and    (4) “State funds” means all money derived from state revenues, specifically including, but not limited to, distributions from the Division of Elementary and Secondary Education Public School Fund Account and ad valorem property taxes distributed to a public school or school district.
AR Code § 6-20-2103 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 21 - Tracking and Accounting of Interschool Scholastic Activity Funds|§ 6-20-2103. Reporting by school districts

 (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 state funds.  (b) Annually, each school district shall submit as part of the budget of expenditures and receipts required under § 6-20-2202 a budget for the total interschool scholastic activity expenditures to be paid from state funds for the budgeted year.
AR Code § 6-20-2104 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 21 - Tracking and Accounting of Interschool Scholastic Activity Funds|§ 6-20-2104. Rules

 The State Board of Education may promulgate any rules necessary for the implementation of this subchapter.
AR Code § 6-20-2201 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 22 - Arkansas Educational Financial Accounting and Reporting Act of 2004|§ 6-20-2201. Title

 This subchapter shall be known as the “Arkansas Educational Financial Accounting and Reporting Act of 2004”.
AR Code § 6-20-2205 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 22 - Arkansas Educational Financial Accounting and Reporting Act of 2004|§ 6-20-2205. Penalties

 (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 sanctioned by the State Board of Education.
AR Code § 6-20-2208 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 2 - Elementary and Secondary Education Generally|Chapter 20 - Finances|Subchapter 22 - Arkansas Educational Financial Accounting and Reporting Act of 2004|§ 6-20-2208. Monitoring of expenditures

 (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 an adequate education.  (2) The General Assembly further finds that a uniform system of accounting for and reporting expenditures is necessary to allow the state to monitor expenditures.    (b) Each school district shall ensure that funds distributed by the State of Arkansas to the district are utilized in an efficient manner in order to provide an adequate education.  (c) Each school district shall:  (1) Expend sums for teacher salaries in order to meet the requirements of Arkansas law;  (2)  (A) Expend the sums allocated to the school district under § 6-20-2305(b) for salaries and other instructional aid components to benefit students in the special needs categories within the school district unless other expenditures are allowed by law or rule of the State Board of Education or the Division of Elementary and Secondary Education.  (B) Further ensure that those sums are used to improve the educational opportunity of those children with a primary emphasis on improving each student's proficiency;    (3) Expend other sums as may be allocated under this subchapter and as may be required by law in order to provide an equal opportunity for an adequate education;  (4) Ensure that sums appropriated by law and allocated to the school district are used to meet standards for accreditation and to provide the required curriculum for all students in the school district;  (5) Ensure that sums allocated for facilities or other capital needs are spent in accordance with law; and  (6) Expend state and local revenues on gifted and talented programs:  (A) In an amount equal to fifteen hundredths (0.15) of the foundation funding amount multiplied by five percent (5%) of the school district's average daily membership for the previous year; and  (B) Only upon gifted and talented programs in accordance with rules promulgated by the state board.      (d)  (1) During the appropriate Arkansas public school computer network reporting cycle each year, each school district shall submit appropriate data to the division establishing the school district's compliance with this section.  (2) The data shall be timely, accurate, and in the format required by rules promulgated by the state board.  (3) The data reported shall reflect the expenditure of each category of additional education categories.  (4) Reports for each school district shall be developed by the division and transmitted to the Governor, the Senate Committee on Education, and the House Committee on Education.