reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 1 - GENERAL PROVISIONS (§§ 6-20-101 — 6-20-107) › Section 6-20-103 - Electronic warrants transfer system

(a)
(1)
The Chief Fiscal Officer of the State, the Treasurer of State, and the Auditor of State shall establish an electronic warrants transfer system to distribute certain funds directly to an account in a financial institution, as designated by the public school district's treasurer.
(2)
The determination of the categories of funds to be distributed shall be made by the Commissioner of Elementary and Secondary Education.
(3)
(A)
The public school district shall accept distributions by the electronic warrants transfer system.
(B)
(i)
A public school district with a district treasurer may choose to have funds first distributed to the county treasurer or directly to the school district treasurer.
(ii)
If a school district with a district treasurer chooses direct distribution of funds to the school district treasurer, the State of Arkansas shall forward all state and federal funds for the school district to the district treasurer, whether they are in the form of state warrants or electronic warrants transfers.
(iii)
If a school district uses the county treasurer as its treasurer, the State of Arkansas shall forward all state and federal funds for the district to the county treasurer, whether they are in the form of state warrants or electronic warrants transfers.
(b)
The Chief Fiscal Officer of the State, the Treasurer of State, and the Auditor of State, by joint rules, shall establish the standards and procedures for administering the system, to include the requirement that the electronic warrants transfer shall be in such form that a single instrument shall serve as the electronic warrants transfer.
(c)
A single electronic warrants transfer may contain payments to multiple public school districts, appropriations, characters, and funds.
Amended by Act 2021, No. 544,§ 33, eff. 7/28/2021.
Acts 1993, No. 540, §§ 1-5; 1995, No. 233, § 10; 1995, No. 1296, § 25.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 1 - GENERAL PROVISIONS (§§ 6-20-101 — 6-20-107) › Section 6-20-104 - Reimbursement for educational services provided in juvenile detention facilities - Definition

(a)
(1)
As used in this section, "juvenile detention facility" means any facility operated by a political subdivision of the state for the temporary care of juveniles alleged to be delinquent, or adjudicated delinquent, who require secure custody in a physically restricting facility.
(2)
Under §
9-27-330(a)(11)
, such juvenile detention facility must provide educational and other rehabilitative services to adjudicated delinquents who may be ordered by the court to remain in the juvenile detention facility for an indeterminate period not to exceed ninety (90) days.
(b)
(1)
Upon disposition by the juvenile court that an adjudicated juvenile shall stay in a juvenile detention facility for any period of time, the facility shall notify the juvenile's resident school district of his or her whereabouts and within five (5) days after the juvenile is released shall certify the detention dates to the district.
(2)
The school district where the facility is located and the juvenile detention facility shall jointly complete an application for funding to be based on the approved student capacity of the facility and shall submit the application to the Division of Elementary and Secondary Education.
(3)
If the amount of state funds due cannot be agreed upon by the juvenile detention facility and the school district where the facility is located, an appeal shall be made to the division. All decisions rendered shall be final.
(c)
The division shall issue rules for the effective implementation of this section, including:
(1)
The classification of juvenile detention centers as approved residential treatment facilities;
(2)
The designation of the juvenile detention facility and the district where the juvenile detention facility is located as responsible for educating the student consistent with federal and state laws for any period of time the student is being held in the facility; and
(3)
The designation of the resident district of a student who is being held in a juvenile detention facility as responsible for the timely transfer of a student's educational records to the district where the juvenile detention facility is located upon notification by the court of the student's placement in a juvenile detention facility.
(d)
The funds appropriated to the division for juvenile detention facilities shall be allocated in accordance with rules promulgated by the State Board of Education.
Amended by Act 2023, No. 572,§ 12, eff. 7/1/2023.
Amended by Act 2019, No. 315,§ 271, eff. 7/24/2019.
Acts 1995, No. 667, §§ 1-4; 1999, No. 1318, § 2.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 1 - GENERAL PROVISIONS (§§ 6-20-101 — 6-20-107) › Section 6-20-106 - [Repealed]

Repealed by Act 2019, No. 757,§ 42, eff. 7/24/2019.
Amended by Act 2019, No. 315,§ 272, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 1584, eff. 7/1/2019.
Acts 1999, No. 1429, § 28.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-202 - Land Sales Fund

When the Treasurer of State receives the following proceeds from the Commissioner of State Lands, it shall be the duty of the Treasurer of State to set aside that amount to the credit of the Land Sales Fund:
(1)
The proceeds from the sale of all lands that have been or hereafter may be granted by the United States to this state and not otherwise appropriated by the United States to this state, and also all moneys, stocks, bonds, lands, and other property now belonging to any fund for purposes of education;
(2)
The net proceeds of all sales of lands and other property and effects that may accrue to this state by escheat, from sales of estrays, from unclaimed dividends, or from distributive shares of the estates of deceased persons;
(3)
Any proceeds of the sale of public lands which may have been, or may be, paid over to the state, the United States Congress consenting;
(4)
All the net proceeds of the sales of all state land, including land sold for taxes; and
(5)
All grants, gifts, or devises.
Acts 1931, No. 169, § 127; 1933, No. 55, § 1; Pope's Dig., §§ 8635, 11569, 13859; A.S.A. 1947, § 80-701.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-203 - Public School Fund - Creation and management

(a)
(1)
At the end of each fiscal year, the Treasurer of State shall transfer to the credit of the Public School Fund all unappropriated balances of the Land Sales Fund that have been or may be made to this state and that are not otherwise appropriated by the terms of the grant, gift, or devise.
(2)
(A)
The balances shall be securely invested and preserved as the Public School Fund of the state and shall be the common property of the state for public school purposes only.
(B)
The Public School Fund shall remain inviolate and intact, and the interest thereon only shall be expended for the maintenance of the schools of the state.
(b)
All moneys belonging or owing to the Public School Fund, as mentioned in subsection (a) of this section, or accruing as revenues therefrom, shall be paid directly into the State Treasury and shall not be paid out except on a warrant of the Auditor of State.
(c)
Under the direction of the State Board of Education, the Auditor of State shall draw his or her warrants on the Treasurer of State for the disbursement of those funds for those purposes.
Acts 1931, No. 169, §§ 9, 127, 128; 1933, No. 55, § 1; Pope's Dig., §§ 8635, 11449, 11569, 11570, 13859; A.S.A. 1947, §§ 80-701 -- 80-703; Acts 1999, No. 1549, § 3.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-204 - Public School Fund - Sources and purpose

(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 of the state.
(b)
Each year the Public School Fund shall be apportioned for the support of public schools as provided by law.
Acts 1931, No. 169, § 129; Pope's Dig., § 11571; A.S.A. 1947, § 80-704; Acts 1999, No. 1549, § 4.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-205 - Public School Fund - Arkansas History Textbook Revolving Fund

(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 sale price schedule.
(c)
Net proceeds received from the sale of the Arkansas history textbook shall be deposited to the credit of the Public School Fund.
(d)
There is established in the Public School Fund an Arkansas History Textbook Revolving Fund for the purpose of expediting the purchase and sale of an Arkansas history textbook.
Amended by Act 2016EX3, No. 3,§ 94, eff. 7/1/2016.
Amended by Act 2016EX3, No. 2,§ 94, eff. 7/1/2016.
Acts 1963, No. 229, §§ 1, 2; 1967, No. 229, §§ 1, 2; A.S.A. 1947, §§ 80-704.1, 80-704.2.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-206 - Public School Fund - Priority of funding

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 commitments.
Acts 1977, No. 955, § 19; A.S.A. 1947, § 80-704.3; Acts 1999, No. 391, § 16; 2005, No. 2121, § 11.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-210 - [Repealed]

Amended by Act 2019, No. 910,§ 1589, eff. 7/1/2019.
Repealed by Act 2019, No. 757,§ 43, eff. 7/24/2019.
Acts 2003 (1st Ex. Sess.), No. 51, § 9; 2003 (2nd Ex. Sess.), No. 98, § 7.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-211 - Public School Fund - Carryover balances

The State Board of Education shall have the authority to budget carryover balances in the Public School Fund.
Acts 1995, No. 1194, § 25; 1999, No. 1549, § 8.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-212 - [Repealed]

Amended by Act 2019, No. 910,§ 1590, eff. 7/1/2019.
Repealed by Act 2019, No. 757,§ 44, eff. 7/24/2019.
Acts 2005, No. 2131, § 12.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-215 - General school fund - Sources generally

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 of the county for public school purposes.
Acts 1931, No. 169, § 132; Pope's Dig., § 11574; A.S.A. 1947, § 80-721; Acts 1993, No. 294, § 13; 1999, No. 1549, § 9.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-216 - General school fund - Apportionment generally

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.
Acts 1931, No. 169, § 36; A.S.A. 1947, § 80-723; Acts 1993, No. 294, § 13; 1999, No. 1078, § 77; 2005, No. 433, § 1.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-217 - General school fund - Funds of doubtful application

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 county based upon the average daily membership of each school district.
Acts 1931, No. 169, § 135; Pope's Dig., § 11577; A.S.A. 1947, § 80-722; Acts 1999, No. 1078, § 78; 2005, No. 433, § 2.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-218 - Federal funds and National Forest Reserve Fund - Apportionment to counties in national forests

(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 partially in national forest boundary lines.
(b)
The amount of money to be apportioned by the school authorities to the school districts, as provided in this section, shall be in proportion to the number of acres of national forest lands lying within the boundaries of each school district.
Acts 1933, No. 104, § 1; Pope's Dig., § 11575; A.S.A. 1947, § 80-726.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-221 - County treasurer's commission on school funds - Exceptions

(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 commission. In the case of a school district that is composed of area in two (2) or more counties, only the county treasurer of the county in which the school district is administered shall be allowed a commission on the funds of the school district unless the school district has a district treasurer, in which case the county treasurer collecting the school district funds shall be allowed a commission on the funds of that school district.
(b)
The county school funds shall pay such proportional part of the salaries and expenses of the county treasurer's office as the total county treasurer's commissions on school funds bear to the total county treasurer's commissions on all funds.
Acts 1931, No. 169, § 137; Pope's Dig., § 11579; Acts 1985, No. 558, § 1; A.S.A. 1947, § 80-725; Acts 1987, No. 333, § 1.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-222 - Deposit of school funds - Security

(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 political subdivision thereof which has never defaulted on any of its obligations, in an amount at least equal to the amount of the deposit, or by a bond executed by a surety company authorized to do business in the State of Arkansas, the surety on the bond to be approved by the Commissioner of Elementary and Secondary Education.
(b)
If the bank selected by the school district board of directors as a depository of its funds shall be unable to secure the school deposit as set out in this section, it shall be authorized to accept the funds as a preferred deposit, and in the event of insolvency, the preferred deposit shall be paid in full before other bank deposits are paid.
Amended by Act 2021, No. 544,§ 34, eff. 7/28/2021.
Acts 1931, No. 169, § 74; Pope's Dig., § 11510; A.S.A. 1947, § 80-728; Acts 1995, No. 402, § 2.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-223 - Noncredit remedial courses

(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 included within the meaning of public school purposes.
(b)
Nothing in this section shall be interpreted as authorizing a state-supported institution to receive direct payments from the Division of Elementary and Secondary Education or from a school district for noncredit remedial courses taken by a student.
Amended by Act 2019, No. 910,§ 1591, eff. 7/1/2019.
Acts 1999, No. 375, § 1.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-224 - Federal turnback funds

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 Education Public School Fund Account and used for any lawful school purpose.
Amended by Act 2019, No. 910,§ 1592, eff. 7/1/2019.
Acts 1999, No. 1429, § 25.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 2 - MANAGEMENT AND APPORTIONMENT OF FUNDS GENERALLY (§§ 6-20-201 — 6-20-225) › Section 6-20-225 - Loan or transfer repayment

Notwithstanding the provisions of §
19-5-501
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 time to time by transfer by the Treasurer of State from either the Public School Support Fund or the Public School Fund, or its appropriate fund account, solely from revenues generated by the income tax surcharge levied by §
6-20-312(c)
[repealed] after the provisions of §
19-6-481(b)
[repealed] have been achieved.
Acts 1999, No. 1429, § 31.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 4 - DISTRICT FINANCES (§§ 6-20-401 — 6-20-417) › Section 6-20-403 - Authority to draw warrants - Countersignature

The school district board of directors is authorized to draw warrants on the county treasurer when the county treasurer serves as treasurer of the school district for all funds to be disbursed by it, such warrants to be countersigned by the agent authorized under §
6-17-918
, as countersignature is expressly required by law.
Acts 1931, No. 169, § 141; A.S.A. 1947, § 80-1004; Acts 1993, No. 294, § 13; 1995, No. 233, § 12; 1999, No. 1078, § 79.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 4 - DISTRICT FINANCES (§§ 6-20-401 — 6-20-417) › Section 6-20-404 - Issuance of warrants to pay school bonds - Description of indebtedness

(a)
All maturities of principal and interest of school bonds shall be paid by issuing warrants against the funds authorized by law for paying bonded indebtedness.
(b)
A description of the bonded debt that is being paid shall be written on the face of each warrant issued for this purpose. The description shall be as follows:
(1)
Number and date of issue of each bond that is being paid; and
(2)
Number and maturity date of each interest coupon and the number and date of each bond from which each interest coupon will be detached when paid.
(c)
Warrants issued for the purpose of paying school bonded indebtedness that do not carry the description of such indebtedness as named in subsection (b) of this section are void.
(d)
It shall be the duty of the county treasurer, or district treasurer if the school district has its own treasurer, to record in a book the description of the bonded indebtedness that is being paid by each warrant before he or she cashes it.
(e)
The county treasurer, or district treasurer if the school district has its own treasurer, and his or her bondsmen shall be liable for the amount of warrants cashed that were issued directly or indirectly in payment of principal or interest of school bonds which do not carry the description as required by this section and which were not recorded as required in subsection (d) of this section.
Acts 1937, No. 354, §§ 1-4; Pope's Dig., §§ 11651-11654; A.S.A. 1947, §§ 80-1009 -- 80-1012; Acts 1995, No. 233, § 13.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 4 - DISTRICT FINANCES (§§ 6-20-401 — 6-20-417) › Section 6-20-407 - [Repealed]

Repealed by Act 2015, No. 846,§ 11, eff. 7/22/2015.
Acts 1874 (Spec. Sess.), No. 14, § 8, p. 18; C. & M. Dig., § 9101; Pope's Dig., § 11724; A.S.A. 1947, § 80-1014.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 4 - DISTRICT FINANCES (§§ 6-20-401 — 6-20-417) › Section 6-20-409 - Petty cash fund

(a)
In order to simplify and expedite fiscal affairs of school districts relating to the payment of miscellaneous items of expenditures incident to their operation, any school district is authorized to create a fund for each school within a district to be known as the "petty cash fund".
(b)
No payment shall be made from the petty cash fund until the supplies or materials have been delivered and a copy of the invoice or invoices filed with the approval of the school district board of directors.
(c)
(1)
As funds in the petty cash fund become depleted, the financial secretary of the school district shall draw a warrant upon the county treasurer, or district treasurer if the school district has its own treasurer, payable out of the appropriate fund for reimbursement of expenditures made from the petty cash fund.
(2)
The financial secretary of the school district shall attach to the office copy of the warrant the original invoice or receipt of payment therefor of all expenditures made from the petty cash fund during the previous month.
(d)
The balance to the credit of the petty cash fund shall at no time exceed the sum of two hundred dollars ($200) for each school within a district.
Acts 1949, No. 286, §§ 1-3; A.S.A. 1947, §§ 80-1018 -- 80-1020; Acts 1995, No. 233, § 14; 1999, No. 47, § 1.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 4 - DISTRICT FINANCES (§§ 6-20-401 — 6-20-417) › Section 6-20-410 - School fiscal year

The school fiscal year for Arkansas shall consist of the twelve-month period beginning July 1 and ending on the following June 30.
Acts 1939, No. 194, § 1; A.S.A. 1947, § 80-1001.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 4 - DISTRICT FINANCES (§§ 6-20-401 — 6-20-417) › Section 6-20-411 - Interest-free loans from federal agencies

(a)
(1)
The public school districts of this state are authorized to accept interest-free loans from agencies of the United States Government if incurring the indebtedness is approved by the State Board of Education.
(2)
The state board shall not grant its approval unless it is satisfied that the projected revenues and expenses of the school district during the duration of the loan indicate that the school district will be able to retire the debt.
(b)
Furthermore, all such loans accepted by public school districts before June 12, 1987, are ratified and declared valid.
Acts 1987 (1st Ex. Sess.), No. 19, § 1.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 4 - DISTRICT FINANCES (§§ 6-20-401 — 6-20-417) › Section 6-20-412 - Nonrecurring salary payments

(a)
A school district in this state may pay licensed personnel a nonrecurring salary payment from revenues not considered to be recurring sources of revenue.
(b)
A nonrecurring salary payment under this section shall not increase the base salary of the recipient for purposes of calculation of future salary requirements.
(c)
A nonrecurring salary payment under the provisions of this section shall be divided equally among licensed personnel employed by the school district at the time approved by the board of directors of the school district unless the board of directors and a majority of the licensed personnel agree to a different distribution.
(d)
A payment to a targeted educator made in the form of a supplement as an addendum to a contract in fulfilling this section, and §
6-5-307(a)
shall not be considered a nonrecurring salary payment under this section.
Acts 1989, No. 268, § 1; 2001, No. 1456, § 8; 2009, No. 376, § 38; 2011, No. 989, § 62.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 4 - DISTRICT FINANCES (§§ 6-20-401 — 6-20-417) › Section 6-20-414 - Public-public partnerships - Definition

(a)
As used in this section, "public-public partnership" means a project delivery method in which a school district may enter into a contract to partner with another governmental agency, political subdivision, or institution of higher education to meet a clearly defined need for facilities, infrastructure, or goods and services.
(b)
Any school district may use public-public partnerships as a project delivery method for the building, altering, repairing, improving, maintaining, or demolishing of any structure or any improvement to real property owned by the school district.
(c)
The Division of Public School Academic Facilities and Transportation shall develop and promulgate rules consistent with the provisions of this section concerning the use of public-public partnerships by school districts.
Acts 2005, No. 1368, § 1.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 4 - DISTRICT FINANCES (§§ 6-20-401 — 6-20-417) › Section 6-20-415 - [Repealed]

Repealed by Act 2021, No. 544,§ 35, eff. 7/28/2021.
Amended by Act 2019, No. 910,§ 1599, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1598, eff. 7/1/2019.
Acts 2007, No. 395, § 2; 2009, No. 242, § 1; 2011, No. 701, § 1.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 4 - DISTRICT FINANCES (§§ 6-20-401 — 6-20-417) › Section 6-20-416 - [Repealed]

Repealed by Act 2021, No. 544,§ 36, eff. 7/28/2021.
Amended by Act 2019, No. 910,§ 1607, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1606, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1605, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1604, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1603, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1602, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1601, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1600, eff. 7/1/2019.
Acts 2007, No. 395, § 2; 2008 (1st Ex. Sess.), No. 2, §§ 1, 2; 2009, No. 242, § 2; 2011, No. 624, § 1; 2011, No. 701, § 2.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 4 - DISTRICT FINANCES (§§ 6-20-401 — 6-20-417) › Section 6-20-417 - Student awards - Definition

(a)
(1)
As used in this section, "net athletic event gate receipts" means the amount remaining from fees, including charges for reserved seating, collected for admission to a school district athletic event less any expenses, including any rental fee or any leasing cost for a facility used for the athletic event, paid by the school district from those gate receipts.
(2)
"Net athletic event gate receipts" does not mean any portion of admission fees charged by a school district for an athletic event held at the school district or at a facility leased or rented by the school district that is remitted or passed through to another entity outside the school district.
(b)
(1)
If approved by the board of directors of a school district, a school district may use net athletic event gate receipts to purchase letter jackets, sweaters, blankets, plaques, or similar items as awards for student participation in school-sponsored activities.
(2)
The school district shall not expend more than an average of one hundred dollars ($100) per student per activity under subdivision (b)(1) of this section unless the school district has private funds that may be used for that purpose.
(c)
Beginning July 1, 2007, a school district shall account for athletic gate receipts in a separate fund.
Acts 2007, No. 1043, § 1.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 5 - FUNDS FOR CHILDREN WITH DISABILITIES AND FOSTER CHILDREN (§§ 6-20-501 — 6-20-510) › Section 6-20-501 - Legislative determination

The General Assembly recognizes that:
(1)
Under present laws and practices, school students of this state may, for various reasons and purposes, be transferred or assigned to attend school in another district;
(2)
In many such instances, the respective school districts involved here have entered into agreements with respect to the financial rights and responsibilities of the respective school districts involved in student transfer and assignment and have made provision for the sharing in the cost of the education of the child mutually acceptable to both districts;
(3)
In many instances involving a child living in a foster home or a child with disabilities, as defined in this subchapter, the foster child or child with disabilities or the child's parent, guardian, or some other person having custody of the child or standing in the relationship of loco parentis to the child, enters or seeks to enter a school district other than the school district in which the parents of the child reside and that gross inequities are worked upon the school district receiving the child if the district is unable to receive the state, local, and federal funds available to the sending district for the education of the child; and
(4)
Fairness and equity demand that appropriate rules and regulations be adopted to define the relative rights and responsibilities of the involved school districts to share the educational funds received by a sending district to educate a child with disabilities or a child living in a foster home who attends school in another school district in this state if it is determined that it is in the best interest of the education of the child with disabilities to attend school in the receiving district, so long as attendance therein is not based upon racial or other reasons which are contrary to applicable federal or state laws and regulations.
Acts 1981, No. 815, § 2; A.S.A. 1947, § 80-739; Acts 1993, No. 294, § 13.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 5 - FUNDS FOR CHILDREN WITH DISABILITIES AND FOSTER CHILDREN (§§ 6-20-501 — 6-20-510) › Section 6-20-502 - Definitions

As used in this subchapter:
(1)
(A)
"Child living in a foster home" means a school-age child in this state who is in the custody of the Department of Human Services and placed in a licensed or approved foster home, shelter, or facility, or an exempt child welfare agency as defined under §
9-28-402
.
(B)
"Child living in a foster home" does not include a school-age child living in any unit of the human development centers operated by the department or its successor;
(2)
"Child with disabilities" or "student with disabilities" means a person eligible to attend the public schools in this state who is identified as disabled in accordance with rules promulgated by the State Board of Education under the Children With Disabilities Act of 1973, §
6-41-201
et seq.;
(3)
"Federal funds" means any federal funds received by the school district that are of a category or nature that would have benefited a child with disabilities or a child living in a foster home, as defined in this subchapter, if the child had attended the school district during the school year or the portion of the school year but who instead attended another school district in this state which makes application for funds to be used in behalf of the education of the child, as provided in this subchapter;
(4)
"Local operating funds" means any local operating funds derived from property taxes for the school year, including any surplus funds received from millage pledged for indebtedness purposes but which are not necessary to meet debt service requirements and are transferred to the operating account of the school district for the year;
(5)
"Receiving district" means a school district in this state in which a child attends or seeks to attend school other than the school district of residence of the child;
(6)
"Sending district" means the school district that is defined by laws or rules as being the school district of residence of the school-age child; and
(7)
"State funds" means any state funds received by the school district under the Public School Funding Act of 2003, §
6-20-2301
et seq., the Arkansas Public School Academic Facilities Funding Act, §
6-20-2501
et seq., or other state special education funds.
Amended by Act 2019, No. 315,§ 275, eff. 7/24/2019.
Amended by Act 2019, No. 315,§ 274, eff. 7/24/2019.
Amended by Act 2015, No. 1094,§ 2, eff. 7/22/2015.
Acts 1981, No. 815, § 1; A.S.A. 1947, § 80-738; Acts 1993, No. 294, § 13; 1995, No. 1296, § 26; 1999, No. 391, § 17; 2009, No. 376, § 39.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 5 - FUNDS FOR CHILDREN WITH DISABILITIES AND FOSTER CHILDREN (§§ 6-20-501 — 6-20-510) › Section 6-20-503 - Rules

The State Board of Education shall adopt reasonable rules for the administration and enforcement of the provisions of this subchapter and for the carrying out of the purposes and intent of this subchapter that reasonable procedures be established to assure that funds provided for the education of children living in foster homes and of children with disabilities, as defined in this subchapter, in this state shall be equitably and fairly shared by the school districts having the lawful responsibility for the education of such children in this state.
Amended by Act 2019, No. 315,§ 276, eff. 7/24/2019.
Acts 1981, No. 815, § 6; A.S.A. 1947, § 80-743; Acts 1993, No. 294, § 13.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 5 - FUNDS FOR CHILDREN WITH DISABILITIES AND FOSTER CHILDREN (§§ 6-20-501 — 6-20-510) › Section 6-20-505 - Children with disabilities - Receiving district's request for funds

(a)
Whenever any child with disabilities attends or seeks to attend a school district other than the school district in which the child's lawful parents, guardian, or other person in loco parentis to the child resides, the receiving district may make application to the sending district requesting that all state, federal, local, or other funds received by the sending district in behalf of the education of the child for the school year or portion of the school year the child attends school in the receiving district be remitted by the sending district to the receiving district.
(b)
Before requesting such funds, the requesting district shall have made a determination that:
(1)
The child is a child with disabilities as defined in this subchapter and the applicable rules promulgated by the State Board of Education, as provided in this subchapter;
(2)
The attendance of the child with disabilities in the school district is in the best interest of the education of the child with disabilities;
(3)
The receiving district has accepted or is willing to accept the child with disabilities as a student; and
(4)
The request for attendance at the receiving district is not based upon any racial or other reason that might be contrary to the laws and regulations of the United States or of this state or the rules promulgated by the state board under the provisions of this subchapter.
(c)
The request for funds from the sending district shall be prepared by the receiving district in writing, setting forth the name of the child, the name and address of the parents, guardian, or other person lawfully responsible for the child, stating the reasons why the child is in attendance or seeks to attend the receiving district instead of the district in which the child should be in attendance, and stating that the receiving district has determined it is in the best interest of the education of the child with disabilities that the child be permitted to attend school in the receiving district.
Amended by Act 2019, No. 315,§ 278, eff. 7/24/2019.
Amended by Act 2019, No. 315,§ 277, eff. 7/24/2019.
Acts 1981, No. 815, § 3; A.S.A. 1947, § 80-740; Acts 1993, No. 294, § 13.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 5 - FUNDS FOR CHILDREN WITH DISABILITIES AND FOSTER CHILDREN (§§ 6-20-501 — 6-20-510) › Section 6-20-506 - Children with disabilities - Approval or rejection of request

(a)
Within thirty (30) days after receiving a request for payment from the receiving district, the school district board of directors of the district to which the request is made shall review and either:
(1)
Approve the request and make payment in behalf of the education of the child to the receiving district in the manner requested or as may be mutually agreed to by the districts; or
(2)
If the school district board of directors rejects the request or rejects any of the terms thereof, the action shall be transmitted in writing to the district making the request within five (5) days after the action is taken, setting forth the reasons for rejecting the request or outlining the objections to or modifications proposed therein.
(b)
The request for funds filed by the receiving district with the sending district shall seek payments that shall not exceed, unless the school districts shall mutually agree otherwise, the pro rata amount of state funds received per child for each category of state funds received by the school district, as the funds relate to the total number of students in attendance in the school district for which the funds were received.
(c)
(1)
The amount of local funds to be remitted shall not exceed the pro rata amount per child of local operating funds as defined in this subchapter which are received by the school district from the sending district for property taxes for the school year, as these funds relate to the total number of school-age children in average daily attendance in the school district for the school year.
(2)
The amount of federal funds to be remitted shall be the pro rata amount per child of federal funds as defined in this subchapter that are received for the category of all students eligible to receive federal funds who are within the same classification or category of the child with disabilities for which payment is sought.
Acts 1981, No. 815, § 3; A.S.A. 1947, § 80-740; Acts 1993, No. 294, § 13.
Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 20 - FINANCES (§§ 6-20-101 — 6-20-2704) › Subchapter 5 - FUNDS FOR CHILDREN WITH DISABILITIES AND FOSTER CHILDREN (§§ 6-20-501 — 6-20-510) › Section 6-20-507 - Children with disabilities - Hearing before hearing officer

(a)
(1)
Upon receipt of the written response, the requesting district in which the child is in attendance may, if the request is rejected, make application to the State Board of Education for a hearing officer to be designated to hold a hearing in regard to the request and to report recommendations to the state board.
(2)
The hearing shall be held not less than thirty (30) days nor more than sixty (60) days from the date of the request for the appointment of a hearing officer.
(3)
The hearing officer shall, at least ten (10) days before the hearing, notify the requesting district, the district to which the request is made, and all persons having an interest in or knowledge of the circumstances pertinent thereto, and the notice shall state the time and place of the hearing, which shall be held at a place designated by the hearing officer in a county in which one (1) of the school districts is located.
(4)
At the hearing, the designated officials of the affected school districts and other interested parties shall appear and furnish testimony as requested by the hearing officer in regard to the request for the payments in behalf of the child.
(5)
Upon conclusion of the hearing or within ten (10) days thereafter, the hearing officer shall file a written report, together with the hearing officer's recommendations, with the state board, with a copy thereof to be furnished to the superintendent of schools of the affected school districts.
(b)
(1)
The hearing officer may recommend approval of the request to the state board if the hearing officer determines that:
(A)
The application is made by or in behalf of a child with disabilities as defined in this subchapter;
(B)
It is in the best interest of the education of the child to be admitted to or to continue to attend school in the receiving district;
(C)
The child's educational needs can be better served in the receiving district; and
(D)
The request for attendance at the receiving district is not based upon any racial or other reason that might be contrary to the laws, rules, and regulations of the United States or of this state or the rules promulgated by the state board under the provisions of this subchapter.
(2)
Any district aggrieved by the report and recommendations of the hearing officer may appeal to the state board within thirty (30) days after the date of the ruling of the hearing officer.
Amended by Act 2019, No. 315,§ 279, eff. 7/24/2019.
Acts 1981, No. 815, § 3; A.S.A. 1947, § 80-740; Acts 1993, No. 294, § 13.