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 23 - PUBLIC SCHOOL FUNDING ACT OF 2003 (§§ 6-20-2301 — 6-20-2309) › Section 6-20-2305 - School funding

(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 property assessment of the school district; and
(ii)
An amount of miscellaneous funds of the school district calculated under §
6-20-2308
.
(B)
The Division of Elementary and Secondary Education shall distribute state foundation funding aid to each school district in twelve (12) monthly payments.
(2)
(A)
For the 2023-2024 school year, the foundation funding amount is equal to seven thousand six hundred eighteen dollars ($7,618) multiplied by the school district's average daily membership for the previous school year.
(B)
For the 2024-2025 school year and each school year thereafter, the foundation funding amount is equal to seven thousand seven hundred seventy-one dollars ($7,771) multiplied by the school district's average daily membership for the previous school year.
(3)
(A)
A school district that has experienced a decline in average daily membership over the two (2) immediately preceding school years shall receive:
(i)
Declining enrollment funding equal to the difference between the average of the two (2) immediately preceding years' average daily memberships and the average daily membership for the previous school year multiplied by the amount of foundation funding set forth in subdivision (a)(2) of this section; and
(ii)
Special needs isolated funding under §
6-20-604
.
(B)
Any funding appropriated and available for declining enrollment funding under subdivision (a)(3)(A)(i) of this section or special needs isolated funding under §
6-20-604
that is not distributed under subdivision (a)(3)(A) of this section shall be prorated and distributed equally per average lost student to school districts that meet the qualifications for both declining enrollment funding under subdivision (a)(3)(A)(i) of this section and special needs isolated funding under §
6-20-604
.
(C)
No school district shall receive both declining enrollment funding under subdivision (a)(3)(A)(i) of this section and student growth funding under subsection (c) of this section.
(4)
(A)
(i)
Except as provided in subdivisions (a)(4)(C) and (D) of this section, by the end of each school fiscal year, for a school district whose net revenues are less than the sum of ninety-eight percent (98%) of the uniform rate of tax multiplied by the property assessment of the school district, the Division of Elementary and Secondary Education shall distribute to the school district the difference between:
(a)
The net revenues distributed to the school district as reported under §
26-80-101(b)(4)(A)(ii)
for the calendar year immediately preceding the current school year; and
(b)
The sum of ninety-eight percent (98%) of the uniform rate of tax multiplied by the property assessment of the school district.
(ii)
The Division of Elementary and Secondary Education may distribute to the school district a lesser amount than required under subdivisions (a)(4)(A)(i)
(a)
and
(b)
of this section if after the lesser amount is distributed the school district will receive the foundation funding amount under this subsection.
(B)
For a school district whose net revenues are more than the sum of ninety-eight percent (98%) of the uniform rate of tax multiplied by the property assessment of the school district, the Division of Elementary and Secondary Education, under the authority of §
6-20-2306
, shall recoup from the school district an amount equal to the difference between:
(i)
The net revenues of the school district; and
(ii)
The sum of ninety-eight percent (98%) of the uniform rate of tax multiplied by the property assessment of the school district.
(C)
The Division of Elementary and Secondary Education shall not distribute to a school district the funds under subdivision (a)(4)(A)(i) of this section if, regardless of the school district's tax collection rate, the school district's net revenues plus miscellaneous funds calculated under §
6-20-2308
meet or exceed the foundation funding amount set forth in this subsection.
(D)
(i)
A county treasurer shall submit annually to the Division of Elementary and Secondary Education an annual summary report of all proceeds generated from ad valorem taxes and distributed by the county to a school district for the period beginning January 1 and ending on December 31 of the preceding calendar year to verify the receipt of revenues under §
26-80-101(b)(4)(A)(ii)
.
(ii)
(a)
The Division of Elementary and Secondary Education may adjust data appropriately if it determines that irregular distributions by a county treasurer of excess commissions cause a school district's property tax collection rate from the uniform rate of tax to exceed ninety-eight percent (98%).
(b)
The Division of Elementary and Secondary Education may adjust the uniform rate of tax from an irregular distribution to an amount not in excess of ninety-eight percent (98%) and apply the excess distribution amount the following school year.
(iii)
Evidence of overlapping revenue reporting or irregular distributions shall be provided in the form required by the Division of Elementary and Secondary Education.
(b)
(1)
In addition to state foundation funding aid, each school district shall receive funding for additional education categories as provided in subdivisions (b)(2)-(6) of this section.
(2)
(A)
(i)
For the 2023-2024 school year, alternative learning environment funding shall be four thousand nine hundred eighty-seven dollars ($4,987) multiplied by the number of identified alternative learning environment students enrolled during the previous school year.
(ii)
For the 2024-2025 school year, alternative learning environment funding shall be five thousand eighty-six dollars ($5,086) multiplied by the number of identified alternative learning environment students enrolled during the previous school year.
(iii)
Funding for students in alternative learning environments shall be distributed based on rules promulgated by the State Board of Education.
(B)
(i)
(a)
Beginning with the 2020-2021 school year, secondary vocational area center funding shall be established by a tiered funding structure for distributing vocational center aid for each full-time equivalent student, as defined by the Division of Career and Technical Education.
(b)
The vocational center aid under subdivision (b)(2)(B)(i)
(a)
of this section shall be determined by the Division of Career and Technical Education, in consultation with the Office of Skills Development, and approved by the State Board of Education.
(ii)
The Division of Career and Technical Education shall promulgate rules for:
(a)
A tiered system of determining the amount of vocational center aid under subdivision (b)(2)(B)(i) of this section for each secondary vocational area center; and
(b)
The method of distribution of the vocational center aid under subdivision (b)(2)(B)(i) of this section.
(3)
(A)
For the 2023-2024 school year, funding for students who are identified as English learners shall be three hundred sixty-six dollars ($366) for each identified English learner.
(B)
Funding for English learners shall be distributed to public school districts for students who have been identified as not proficient in the English language based upon a state-approved English proficiency assessment instrument.
(C)
Funds allocated for English learners to public school districts under this subchapter shall be expended only for eligible activities as identified in current rules promulgated by the State Board of Education and are a supplement to funding for national school lunch students provided in subdivision (b)(4) of this section.
(D)
For the 2024-2025 school year and each school year thereafter, funding for students who are identified as English learners shall be three hundred sixty-six dollars ($366) for each identified English learner.
(4)
(A)
Enhanced Student Achievement Funding for each identified national school lunch student shall be as follows:
(i)
For a public school district in which ninety percent (90%) or more of the previous school year's enrolled students are national school lunch students, the amount of per-student Enhanced Student Achievement Funding for the 2023-2024 school year is one thousand six hundred thirteen dollars ($1,613) and for the 2024-2025 school year is one thousand six hundred thirteen dollars ($1,613);
(ii)
For a public school district in which at least seventy percent (70%) but less than ninety percent (90%) of the previous school year's enrolled students are national school lunch students, the amount of per-student Enhanced Student Achievement Funding for the 2023-2024 school year is one thousand seventy-six dollars ($1,076) and for the 2024-2025 school year is one thousand seventy-six dollars ($1,076); and
(iii)
For a public school district in which less than seventy percent (70%) of the previous school year's enrolled students are national school lunch students, the amount of per-student Enhanced Student Achievement Funding for the 2023-2024 school year is five hundred thirty-eight dollars ($538) and for the 2024-2025 school year is five hundred thirty-eight dollars ($538).
(B)
(i)
(a)
Except as provided under subdivision (b)(4)(B)(i)
(c)
of this section, Enhanced Student Achievement Funding under this subdivision (b)(4) shall be based on the number of national school lunch students for the immediately preceding school year determined under §
6-20-2303(14)(A)
.
(b)
If the public school district is participating under
42 U.S.C. § 1759a
, funding under this subdivision (b)(4) is based on the percentage determined in §
6-20-2303(14)(B)
multiplied by the number of enrolled students for the immediately preceding school year.
(c)
The per-student Enhanced Student Achievement Funding for an open-enrollment public charter school shall be based upon the current school year enrollment:
(1)
In the initial year of operation for an open-enrollment public charter school; or
(2)
In a year in which an open-enrollment public charter school adds a grade.
(ii)
(a)
If a public school district will receive in the current school year Enhanced Student Achievement Funding under subdivision (b)(4)(A) of this section that is based on a different per-student amount of Enhanced Student Achievement Funding than the public school district received in the immediately preceding school year, due to a percentage change in national school lunch students, the Division of Elementary and Secondary Education shall adjust the funding to the public school district in a transitional three-year period.
(b)
The amount of Enhanced Student Achievement Funding under this subdivision (b)(4)(B)(ii) shall be increased or decreased in each year of a three-year transition period by one-third (1/3) of the difference between the amount of Enhanced Student Achievement Funding per student for the current year and the amount of Enhanced Student Achievement Funding per student for the immediately preceding year, adjusted for changes to the funding rates in subdivision (b)(4)(A) of this section.
(iii)
(a)
The Division of Elementary and Secondary Education shall establish rules to implement the transitional Enhanced Student Achievement Funding provided in subdivision (b)(4)(B)(ii) of this section.
(b)
The rules shall include the methods of transition for a school district that:
(1)
Experiences a decrease in the amount of Enhanced Student Achievement Funding per student under subdivision (b)(4)(A) of this section;
(2)
Experiences an increase in the amount of Enhanced Student Achievement Funding per student under subdivision (b)(4)(A) of this section; or
(3)
Within a three-year transition period, experiences both a decrease and an increase in the amount of Enhanced Student Achievement Funding per student under subdivision (b)(4)(A) of this section.
(iv)
Under no circumstances shall a public school district be entitled to receive more or less Enhanced Student Achievement Funding as a result of the transitional process than the public school district is otherwise entitled to receive under this subdivision (b)(4) based on the school district's national school lunch student population as a percentage of the public school district's entire student population.
(v)
(a)
A public school district that has experienced a significant growth in enrolled students in the previous three (3) years shall receive funding for the expected increase in the number of national school lunch students based on the expected increase in enrolled students based on the levels of funding provided in this section for national school lunch students.
(b)
The State Board of Education shall establish rules to be used by the Division of Elementary and Secondary Education to determine:
(1)
The amount of growth necessary to qualify as significant growth;
(2)
The expected increase in the number of national school lunch students based on the expected increase in enrolled students; and
(3)
Which public school districts have experienced a significant growth in enrolled students as necessary to qualify for funding under this subdivision (b)(4)(B)(v).
(c)
The Division of Elementary and Secondary Education shall not be required to adjust or fund a public school district's national school lunch students based on the current year's number of national school lunch students enrolled in the public school district or the average growth of students in the public school district.
(C)
(i)
(a)
A school district shall expend funds allocated under this subdivision (b)(4) in accordance with the rules developed by the Division of Elementary and Secondary Education to provide the following supports and resources:
(1)
If the school district meets the teacher compensation requirements according to the minimum salary schedule under §
6-17-2403
for teachers serving in positions required by the Standards for Accreditation of Arkansas Public Schools and School Districts without using funds provided under this subdivision (b)(4):
(A)
The hiring of additional teachers for core academic subject areas, as identified in the Division of Elementary and Secondary Education Rules Governing the Arkansas Qualified Teacher Requirements, that are not required by the Standards for Accreditation of Arkansas Public Schools and School Districts;
(B)
The enhancement of teacher salaries for recruitment and retention purposes;
(C)
Obtaining additional compensation for teachers who assume identified leadership roles; or
(D)
Additional compensation for teachers who assume additional responsibilities that support student academic achievement;
(2)
Academic supports and interventions, including without limitation curriculum specialists, facilitators, tutors, dyslexia interventions, and Response to Intervention;
(3)
Social, emotional, and behavioral supports;
(4)
Physical and mental health resources, including without limitation personnel;
(5)
Early intervention resources, including without limitation prekindergarten programs, school tutoring programs that take place before or after school, and early literacy interventions; and
(6)
Access to postsecondary opportunities, including without limitation access to career coaches, concurrent credit courses, college-entrance support, and career-readiness support.
(b)
(1)
By July 1, 2022, each public school district shall submit a three-year enhanced student achievement plan to the Division of Elementary and Secondary Education describing the school district's intended and implemented strategies to enhance student achievement and how enhanced student achievement funds will be used to support the strategies of the school district as permitted by this subdivision (b)(4) and rules promulgated by the State Board of Education.
(2)
A school district shall review annually the school district's enhanced student achievement plan and shall review the progress of the school district's enhanced student achievement plan.
(3)
The enhanced student achievement plan of a school district shall be updated as necessary by the school district, and amendments to the enhanced student achievement plan shall be submitted annually to the Division of Elementary and Secondary Education with the annual budget of the school district.
(4)
The Division of Elementary and Secondary Education shall monitor the implementation and progress of the enhanced student achievement plan of a school district.
(5)
A school district that does not demonstrate progress toward the goals of the enhanced student achievement plan of the school district for three (3) consecutive years may be subject to one (1) or more of the following:
(A)
Additional monitoring by the Division of Secondary and Elementary Education;
(B)
An increased level of support as provided in §
6-15-2913
; or
(C)
A corrective action plan that shall be developed in collaboration with the Division of Elementary and Secondary Education.
(c)
The list of approved programs established before July 24, 2019, by the State Board of Education under subdivision (b)(4)(C)(i)
(a)
of this section shall expire on June 30, 2022.
(d)
The State Board of Education shall promulgate rules for the implementation of this subdivision (b)(4)(C)(i) that shall include without limitation:
(1)
The process for submitting an enhanced student achievement plan;
(2)
The process for monitoring the expenditure of funds allocated under this subdivision (b)(4); and
(3)
The specific requirements, qualifications, and criteria for allowable supports and resources.
(ii)
(a)
A school district shall budget one hundred percent (100%) of funds allocated under this subdivision (b)(4) each year to provide the supports and resources described in subdivision (b)(4)(C)(i)
(a)
of this section.
(b)
If a school district intends to transfer funds allocated under this subdivision (b)(4) to other programs, the school district shall provide justification for the transfer of funds to the Division of Elementary and Secondary Education.
(iii)
Notwithstanding any other provision of law, if the Division of Elementary and Secondary Education determines that a school district's expenditure of funds allocated under this subdivision (b)(4) would result in the school district's losing funding under any federal law, then the funds allocated to a school district under this subdivision (b)(4) may be expended for other academic programs or salaries.
(iv)
The Division of Elementary and Secondary Education may direct that a school district expend available funds on specified programs under subdivision (b)(4)(C)(i) of this section.
(v)
The Division of Elementary and Secondary Education shall develop appropriate forms for use by school districts to comply with this subdivision (b)(4)(C) and the rules of the State Board of Education.
(D)
(i)
The Division of Elementary and Secondary Education shall provide a report on the progress of school districts in meeting plan goals to the House Committee on Education and the Senate Committee on Education by October 1 of each odd-numbered year, beginning in 2023.
(ii)
The report shall include information broken down by category as described in subdivision (b)(4)(A) of this section on:
(a)
How school districts are spending funds provided under this subdivision (b)(4), including specific programs utilized by school districts;
(b)
The amount of funds transferred to another categorical fund, including an explanation of why the funds were transferred; and
(c)
The analysis of student achievement data evaluated in student achievement growth models as described in §
6-15-2908
shall be expanded to include the evaluation of the best estimates of classroom, school, and school district effects on enhancing student achievement, in addition to the examination of student progress based on established value-added longitudinal calculations.
(iii)
The report shall be included in the General Assembly's biennial adequacy study to evaluate the adequacy of education in the state.
(E)
(i)
By June 30 of each year, a school district shall spend a minimum of eighty-five percent (85%) of the school district's annual funding allocation as provided under subdivision (b)(4)(C) of this section.
(ii)
A school district that on June 30 of any year has an enhanced student achievement funding balance in excess of fifteen percent (15%) of the school district's current year enhanced student achievement funding allocation shall reduce its total enhanced student achievement funding balance by at least ten percent (10%) in each year that follows so that by June 30 of each year, the school district has a balance of no more than fifteen percent (15%) of the school district's current year enhanced student achievement funding allocation.
(iii)
(a)
Under an unusual and limited circumstance, including without limitation an increase in one-time funds or an unexpected decrease in school district revenues during a given year, a school district may request that the Division of Elementary and Secondary Education waive the requirements of this subdivision (b)(4)(E).
(b)
A school district seeking a waiver shall file a waiver request with the Commissioner of Elementary and Secondary Education, accompanied by a resolution adopted by the school district's board of directors, describing the unusual and limited circumstances.
(iv)
The commissioner may grant a waiver request under this subdivision (b)(4)(E) for up to one (1) year if the commissioner finds that the request is necessary based upon the unusual and limited circumstances.
(v)
(a)
The Division of Elementary and Secondary Education shall monitor on a yearly basis each school district's compliance with the requirements of this subdivision (b)(4)(E).
(b)
If a school district fails to comply with the requirements of this subdivision (b)(4)(E) during a school year, the Division of Elementary and Secondary Education may in the following school year withhold from that school district's national school lunch state categorical funding allocation an amount equal to the amount required to be spent by the school district in order to be in compliance with the requirements of this subdivision (b)(4)(E).
(c)
The Division of Elementary and Secondary Education may redistribute amounts withheld under this subdivision (b)(4)(E) to other school districts entitled to receive national school lunch state categorical funding allocations.
(5)
(A)
For each school year, professional development funding shall be equal to an amount of up to forty-one dollars ($41.00) multiplied by the school district's previous school year average daily membership.
(B)
Funding for professional development for teachers in Arkansas public schools required under the Teacher Excellence and Support System, §
6-17-2801
et seq., other law or rule, or by the school district shall be used for professional development activities and materials that:
(i)
Improve the knowledge, skills, and effectiveness of teachers;
(ii)
Address the knowledge and skills of administrators and paraprofessionals concerning effective instructional strategies, methods, and skills;
(iii)
Lead to improved student academic achievement; and
(iv)
Provide training for school bus drivers as outlined in rules promulgated by the Commission for Arkansas Public School Academic Facilities and Transportation.
(C)
(i)
For the 2023-2024 school year and each school year thereafter, additional funding up to sixteen million five hundred thousand dollars ($16,500,000) provided for professional development above the amount in subdivision (b)(5)(A) of this section shall be used by the Division of Elementary and Secondary Education for the development and administration of professional learning communities for the benefit of public school districts.
(ii)
(a)
The Division of Elementary and Secondary Education shall promulgate rules to administer the additional professional development funding under subdivision (b)(5)(C)(i) of this section.
(b)
The Division of Elementary and Secondary Education may partner with or choose a person, firm, corporation, or education service cooperative to provide the knowledge, skills, experience, and expertise for the development of a research-based process for the implementation of professional learning communities.
(6)
(A)
(i)
Beginning with the 2021-2022 school year, for school districts identified by the Division of Elementary and Secondary Education as having an average annual teacher salary below the statewide target average annual salary, teacher salary equalization funding shall be equal to one hundred eighty-five dollars ($185) multiplied by the average daily membership of the school district for the previous school year.
(ii)
For the 2023-2024 and 2024-2025 school years, the statewide target average annual salary shall be fifty-one thousand eight hundred twenty-two dollars ($51,822).
(iii)
The House Committee on Education and the Senate Committee on Education shall set jointly the statewide target average annual salary for the 2025-2026 and 2026-2027 school years, and each biennium thereafter, as part of the adequacy review process required under §
10-3-2102
.
(B)
(i)
On or before October 31 of each year, the Division of Elementary and Secondary Education shall determine if a school district is eligible to receive teacher salary equalization funds by reviewing certified salary data submitted by the school district for the immediately preceding fiscal year.
(ii)
A school district with an average annual teacher salary meeting or exceeding the statewide target average annual teacher salary for the year is ineligible to receive teacher salary equalization funds exceeding the amount received by the school district in the previous year.
(iii)
A school district that receives funds from the Educator Compensation Reform Fund is ineligible to receive teacher salary equalization funds for the year in which the school district receives funds from the Educator Compensation Reform Fund.
(iv)
A school district shall continue to receive teacher salary equalization funds in the same amount as the preceding fiscal year in addition to the amount eligible for the current fiscal year.
(C)
Teacher salary equalization funding provided to a school district under this subchapter shall be expended only for teacher salaries and benefits.
(c)
Isolated funding under §
6-20-601
, student growth funding, and special education high-cost occurrences funding shall be funded as follows:
(1)
Isolated funding and special education high-cost occurrences funding shall be allocated and funded to school districts in a line item appropriation within the Public School Fund pursuant to law or rules promulgated by the State Board of Education; and
(2)
Student growth funding is calculated as the sum of the following amounts:
(A)
One-fourth (1/4) of the per-student foundation funding for the school district under subdivision (a)(2) of this section multiplied by the increase, if any, of each of the following:
(i)
The school district's quarterly average daily membership for the fourth quarter of the previous school year over the average daily membership in the year before the fourth quarter;
(ii)
The school district's quarterly average daily membership for the first quarter of the current school year over the average daily membership of the previous school year;
(iii)
The school district's quarterly average daily membership for the second quarter of the current year over the average daily membership of the previous school year; and
(iv)
The school district's quarterly average daily membership for the third quarter of the current school year over the average daily membership of the previous school year;
(B)
Excluding any increase resulting solely from consolidation or annexation with another school district; and
(C)
If net revenues minus any recoupment under subdivision (a)(4)(B) of this section plus miscellaneous funds calculated under §
6-20-2308(b)(1)(A)
exceed the foundation funding amount, a school district shall be eligible to receive the amount of calculated student growth funding that exceeds net revenues minus any recoupment under subdivision (a)(4)(B) of this section plus miscellaneous funds calculated under §
6-20-2308(b)(1)(A)
.
(d)
The sum of subsections (a)-(c) of this section shall be the total state aid allocated and funded to school districts pursuant to this section.
(e)
(1)
Funds distributed to school districts under subsection (b) of this section shall be expended on:
(A)
The students within each category of special needs for which the funds were allocated;
(B)
Any students within any category of special needs under subsection (b) of this section as permitted by rules issued by the State Board of Education; or
(C)
If the Division of Elementary and Secondary Education determines that a school district's expenditure of funds allocated under subsection (b) of this section would result in the school district's losing funding under any federal law, then the funds allocated to a school district under subsection (b) of this section may be expended for other academic programs or salaries as permitted by the Division of Elementary and Secondary Education.
(2)
On June 30, 2012, and on June 30 of each school year thereafter, if the total aggregate balance of all state categorical fund sources exceeds twenty percent (20%) of the school district's total aggregate annual state categorical fund allocations for the current school year, the school district shall reduce the total balance by ten percent (10%) each year until the school district's June 30 balance of aggregate annual categorical fund sources is twenty percent (20%) or less of the total aggregate annual state categorical fund allocations for the current school year.
(3)
A school district may transfer funds received from any categorical fund source to another categorical fund source.
(4)
(A)
The Division of Elementary and Secondary Education shall monitor on a yearly basis each school district's compliance with the requirements of this subsection.
(B)
If a school district fails to comply with the requirements of this subsection during a school year, the Division of Elementary and Secondary Education may in the following school year withhold from that school district's categorical funding allocation an amount equal to the amount required to be spent by the school district in order to be in compliance with the requirements of this subsection.
(C)
The Division of Elementary and Secondary Education may redistribute amounts withheld under this subsection to other school districts entitled to receive categorical funding allocations.
(f)
In order for a school district to be entitled to state funds under the provisions of this subchapter, the school district shall satisfy the following requirements:
(1)
Expenditures for any fiscal year shall not exceed the legal revenues for that fiscal year;
(2)
The school district shall maintain records and make reports relative to attendance, receipts, and disbursements and other reports as required by the Division of Elementary and Secondary Education for the administration of this subchapter;
(3)
The school district shall maintain proper financial records in accordance with the state's school accounting manual and rules promulgated by the State Board of Education;
(4)
(A)
Each school year the school district shall file with the State Board of Education a salary schedule for its licensed employees that recognizes a minimum level of training and experience.
(B)
The schedule shall reflect the actual pay practices of the school district, including all fringe benefits.
(C)
Salary increments for experience or education, or both, shall be identified on the schedule; and
(5)
(A)
All pupil attendance records shall be kept in their original form and shall be public records.
(B)
The records shall be kept according to law and rules on paper or electronic forms either furnished or approved by the Division of Elementary and Secondary Education.
(C)
After the school term has ended, the superintendent of the school district shall:
(i)
Keep the original attendance records on file for a period of three (3) school years; and
(ii)
Make the original attendance records available for monitoring purposes during any day of the school term for the teachers or other persons designated to keep attendance.
(g)
(1)
By the end of each school year, each school district shall submit to the Division of Elementary and Secondary Education a report listing each program upon which funds allocated under subsection (b) of this section were expended, the amount expended, and any other information required by the Division of Elementary and Secondary Education.
(2)
The Division of Elementary and Secondary Education shall develop appropriate reporting forms for use by school districts.
Amended by Act 2023, No. 793,§ 12, eff. 8/1/2023.
Amended by Act 2023, No. 744,§ 7, eff. 4/12/2023.
Amended by Act 2023, No. 744,§ 6, eff. 4/12/2023.
Amended by Act 2023, No. 744,§ 5, eff. 4/12/2023.
Amended by Act 2023, No. 744,§ 4, eff. 4/12/2023.
Amended by Act 2023, No. 744,§ 3, eff. 4/12/2023.
Amended by Act 2023, No. 744,§ 2, eff. 4/12/2023.
Amended by Act 2022, No. 111,§ 5, eff. 3/1/2022.
Amended by Act 2021, No. 909,§ 1, eff. 7/28/2021.
Amended by Act 2021, No. 545,§ 7, eff. 7/28/2021.
Amended by Act 2021, No. 544,§ 50, eff. 7/28/2021.
Amended by Act 2021, No. 322,§ 6, eff. 7/28/2021.
Amended by Act 2021, No. 322,§ 5, eff. 7/28/2021.
Amended by Act 2021, No. 322,§ 4, eff. 7/28/2021.
Amended by Act 2021, No. 322,§ 3, eff. 7/28/2021.
Amended by Act 2021, No. 322,§ 2, eff. 7/28/2021.
Amended by Act 2021, No. 322,§ 1, eff. 7/28/2021.
Amended by Act 2021, No. 680,§ 3, eff. 4/12/2021.
Amended by Act 2021, No. 680,§ 2, eff. 4/12/2021.
Amended by Act 2021, No. 679,§ 3, eff. 4/12/2021.
Amended by Act 2021, No. 679,§ 2, eff. 4/12/2021.
Amended by Act 2021, No. 614,§ 5, eff. 4/8/2021.
Amended by Act 2021, No. 614,§ 4, eff. 4/8/2021.
Amended by Act 2021, No. 614,§ 3, eff. 4/8/2021.
Amended by Act 2021, No. 614,§ 2, eff. 4/8/2021.
Amended by Act 2021, No. 614,§ 1, eff. 4/8/2021.
Amended by Act 2019, No. 315,§ 300, eff. 7/24/2019.
Amended by Act 2019, No. 315,§ 299, eff. 7/24/2019.
Amended by Act 2019, No. 1083,§ 3, eff. 7/24/2019.
Amended by Act 2019, No. 1082,§ 4, eff. 7/24/2019.
Amended by Act 2019, No. 757,§ 49, eff. 7/24/2019.
Amended by Act 2019, No. 757,§ 50, eff. 7/24/2019.
Amended by Act 2019, No. 532,§ 1, eff. 7/24/2019.
Amended by Act 2019, No. 179,§ 2, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 1694, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1693, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1692, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1691, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1690, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1689, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1688, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1687, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1686, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1685, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1684, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1683, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1682, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1681, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1680, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1679, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1678, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1677, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 1676, eff. 7/1/2019.
Amended by Act 2019, No. 667,§ 4, eff. 4/3/2019.
Amended by Act 2019, No. 667,§ 3, eff. 4/3/2019.
Amended by Act 2019, No. 667,§ 2, eff. 4/3/2019.
Amended by Act 2019, No. 667,§ 1, eff. 4/3/2019.
Amended by Act 2017, No. 936,§ 53, eff. 8/1/2017.
Amended by Act 2017, No. 936,§ 52, eff. 8/1/2017.
Amended by Act 2017, No. 936,§ 51, eff. 8/1/2017.
Amended by Act 2017, No. 741,§ 7, eff. 8/1/2017.
Amended by Act 2017, No. 741,§ 6, eff. 8/1/2017.
Amended by Act 2017, No. 427,§ 1, eff. 8/1/2017.
Amended by Act 2017, No. 743,§ 5, eff. 3/29/2017.
Amended by Act 2017, No. 743,§ 4, eff. 3/29/2017.
Amended by Act 2017, No. 743,§ 3, eff. 3/29/2017.
Amended by Act 2017, No. 743,§ 2, eff. 3/29/2017.
Amended by Act 2017, No. 743,§ 1, eff. 3/29/2017.
Amended by Act 2015, No. 994,§ 1, eff. 7/22/2015.
Amended by Act 2015, No. 846,§ 28, eff. 7/22/2015.
Amended by Act 2015, No. 1248,§ 5, eff. 4/8/2015.
Amended by Act 2015, No. 1248,§ 4, eff. 4/8/2015.
Amended by Act 2015, No. 1248,§ 3, eff. 4/8/2015.
Amended by Act 2015, No. 1248,§ 2, eff. 4/8/2015.
Amended by Act 2015, No. 1248,§ 1, eff. 4/8/2015.
Amended by Act 2013EX1, No. 2,§ 4, eff. 7/1/2014.
Amended by Act 2013, No. 1473,§ 1, eff. 8/16/2013.
Amended by Act 2013, No. 1467,§ 5, eff. 7/1/2013.
Amended by Act 2013, No. 1467,§ 4, eff. 7/1/2013.
Amended by Act 2013, No. 1467,§ 3, eff. 7/1/2013.
Amended by Act 2013, No. 1467,§ 2, eff. 7/1/2013.
Amended by Act 2013, No. 1467,§ 1, eff. 7/1/2013.
Amended by Act 2013, No. 1138,§ 52, eff. 8/16/2013.
Amended by Act 2013, No. 557,§ 2, eff. 4/2/2013.
Amended by Act 2013, No. 420,§ 6, eff. 8/16/2013.
Amended by Act 2013, No. 322,§ 3, eff. 8/16/2013.
Acts 2003 (2nd Ex. Sess.), No. 59, § 1; 2005, No. 2283, § 2; 2006 (1st Ex. Sess.), No. 19, § 3; 2006 (1st Ex. Sess.), No. 21, § 1; 2006 (1st Ex. Sess.), No. 30, § 1; 2006 (1st Ex. Sess.), No. 31, § 1; 2007, No. 272, §§ 3, 4, 6; 2007, No. 273, § 1; 2007, No. 461, §§ 2, 3; 2007, No. 811, § 2; 2007, No. 1590, §§ 1, 2; 2009, No. 965, § 1; 2009, No. 1186, § 1; 2009, No. 1369, § 1; 2009, No. 1397, § 4; 2009, No. 1469, §§ 16, 17; 2009, No. 1474, § 1; 2009, No. 1501, § 1; 2011, No. 633, § 1; 2011, No. 981, § 12; 2011, No. 993, § 2; 2011, 1039, §§ 2-4; 2011, No. 1209, § 9; 2011, No. 1220, §§ 1-4.