Chapter 20 - Finances
- Subchapter 1 - General Provisions
- § 6-20-101 - [Repealed.]
- § 6-20-102 - Guidance program -- State aid.
- § 6-20-103 - Electronic warrants transfer system.
- § 6-20-104 - Reimbursement for educational services provided in juvenile detention facilities.
- § 6-20-105 - [Repealed.]
- § 6-20-106 - Amendment 74 rules and regulations.
- § 6-20-107 - Educational cost reimbursement prohibition.
- Subchapter 2 - Management and Apportionment of Funds Generally
- § 6-20-201 - [Repealed.]
- § 6-20-202 - Land Sales Fund.
- § 6-20-203 - Public School Fund -- Creation and management.
- § 6-20-204 - Public School Fund -- Sources and purpose.
- § 6-20-205 - Public School Fund -- Arkansas History Textbook Revolving Fund.
- § 6-20-206 - Public School Fund -- Priority of funding.
- § 6-20-207 - -- 6-20-209. [Repealed.]
- § 6-20-210 - Pulaski County desegregation.
- § 6-20-211 - Public School Fund -- Carryover balances.
- § 6-20-212 - Desegregation expenses.
- § 6-20-213
- § 6-20-215 - General school fund -- Sources generally.
- § 6-20-216 - General school fund -- Apportionment generally.
- § 6-20-217 - General school fund -- Funds of doubtful application.
- § 6-20-218 - Federal funds and National Forest Reserve Fund -- Apportionment to counties in national forests.
- § 6-20-219 - [Repealed.]
- § 6-20-220 - [Repealed.]
- § 6-20-221 - County treasurer's commission on school funds -- Exceptions.
- § 6-20-222 - Deposit of school funds -- Security.
- § 6-20-223 - Noncredit remedial courses.
- § 6-20-224 - Federal turnback funds.
- § 6-20-225 - Loan or transfer repayment.
- Subchapter 3 - Equitable School Finance System Act
- Subchapter 4 - District Finances
- § 6-20-401 - Definitions.
- § 6-20-402 - Limitation on current indebtedness -- Postdated warrants and installment contracts -- Liability.
- § 6-20-403 - Authority to draw warrants -- Countersignature.
- § 6-20-404 - Issuance of warrants to pay school bonds -- Description of indebtedness.
- § 6-20-405 - Energy savings contract.
- § 6-20-406 - [Repealed.]
- § 6-20-407 - Fraudulent issuance of warrants.
- § 6-20-408 - [Repealed.]
- § 6-20-409 - Petty cash fund.
- § 6-20-410 - School fiscal year.
- § 6-20-411 - Interest-free loans from federal agencies.
- § 6-20-412 - Nonrecurring salary payments.
- § 6-20-413 - [Repealed.]
- § 6-20-414 - Public-public partnerships.
- § 6-20-415 - Consultants.
- § 6-20-416 - Desegregation funding.
- § 6-20-417 - Student awards.
- Subchapter 5 - Funds for Children With Disabilities and Foster Children
- § 6-20-501 - Legislative determination.
- § 6-20-502 - Definitions.
- § 6-20-503 - Rules and regulations.
- § 6-20-504 - Children living in foster homes.
- § 6-20-505 - Children with disabilities -- Receiving district's request for funds.
- § 6-20-506 - Children with disabilities -- Approval or rejection of request.
- § 6-20-507 - Children with disabilities -- Hearing before hearing officer.
- § 6-20-508 - Children with disabilities -- Hearing and ruling by State Board of Education.
- § 6-20-509 - Children with disabilities -- Sending district's refusal to pay.
- § 6-20-510 - Confidentiality of records.
- Subchapter 6 - Local School District Isolated Funding
- Subchapter 7 - School Lunch Program
- § 6-20-701 - Definitions.
- § 6-20-702 - Administration generally.
- § 6-20-703 - Disposition of federal funds.
- § 6-20-704 - Regulation and supervision of accounts, records, and operations.
- § 6-20-705 - Studies and appraisals -- Reports.
- § 6-20-706 - Acceptance of gifts.
- § 6-20-707 - Use of funds by school districts.
- § 6-20-708 - Appropriation of state funds authorized.
- § 6-20-709 - School lunch menus.
- Subchapter 8 - Revolving Loan Program -- General Provisions
- § 6-20-801 - Continuance of Revolving Loan Fund.
- § 6-20-802 - Purposes of loan.
- § 6-20-803 - Loans to local school districts.
- § 6-20-804 - Application for loan.
- § 6-20-805 - Approval, partial approval, or disapproval of loans.
- § 6-20-806 - Revolving loan bonds and certificates of indebtedness.
- § 6-20-807 - Pledge to secure payment of obligation.
- § 6-20-808 - Pledge of ad valorem tax levy -- Duty of county officers.
- § 6-20-809 - Loans secured by district sources other than ad valorem tax levy.
- § 6-20-810 - Certificate of approval -- Instrument negotiable.
- § 6-20-811 - Delivery of obligations -- Drawing and receipt of warrant -- Use of funds.
- § 6-20-812 - Interest and payments of principal deposited in State Treasury.
- § 6-20-813 - Principal and interest charge against revenues of school district.
- § 6-20-814 - Default or threatened default.
- § 6-20-815 - Refunding obligations.
- § 6-20-816 - Fees prohibited.
- § 6-20-817 - Prior loans validated.
- § 6-20-818 - Loans to education service cooperatives.
- Subchapter 9 - Revolving Loan Program -- State Board of Education Certificates
- § 6-20-901 - Construction and implementation of subchapter.
- § 6-20-902 - Certificates generally.
- § 6-20-903 - Execution and validity of certificates.
- § 6-20-904 - Obligations -- Security -- Payment.
- § 6-20-905 - Collateral.
- § 6-20-906 - Authority to purchase certificates.
- § 6-20-907 - Revolving Certificate Proceeds Account.
- § 6-20-908 - Tax exemptions -- Exception.
- Subchapter 10 - Revolving Loan Program -- Alternative State Financing
- § 6-20-1001 - Definition.
- § 6-20-1002 - Construction.
- § 6-20-1003 - Authority to engage and pay for professional help.
- § 6-20-1004 - Authority to issue bonds.
- § 6-20-1005 - Maximum amount of bonds.
- § 6-20-1006 - Authorizing resolution -- Nature and contents of bonds.
- § 6-20-1007 - Issuance and designation of bonds.
- § 6-20-1008 - Sale and award of bonds.
- § 6-20-1009 - Execution of bonds -- Signatures.
- § 6-20-1010 - Deposit of proceeds.
- § 6-20-1011 - Obligations.
- § 6-20-1012 - Validation of bonds and certificates.
- § 6-20-1013 - Tax exemptions.
- § 6-20-1014 - Investment of retirement system funds.
- § 6-20-1015 - Refunding bonds.
- § 6-20-1016 - Prohibition on creation of rights.
- § 6-20-1017 - Purchase of bonds and certificates by Treasurer of State.
- Subchapter 11 - Revolving Loan Fund -- Emergency Revolving Loan Fund Account
- Subchapter 12 - District Bonds
- § 6-20-1201 - Authority to borrow money and issue negotiable bonds.
- § 6-20-1202 - Limitations of bonded indebtedness -- Conversion of authorized bond issues.
- § 6-20-1203 - Bonds to comply with existing statutes.
- § 6-20-1204 - Form of bonds -- Security.
- § 6-20-1205 - Submission of statement prior to issuing bonds -- Approval.
- § 6-20-1206 - Manner and terms of sale -- Maximum rate of interest.
- § 6-20-1207 - Delivery and payment in installments.
- § 6-20-1208 - Delivery of bonds upon payment in cash -- Registration and recording.
- § 6-20-1209 - Building fund -- Establishment and purpose.
- § 6-20-1210 - Building fund -- Use.
- § 6-20-1211 - Tax records -- Separate building fund records.
- § 6-20-1212 - Resolution setting priority in case of default.
- § 6-20-1213 - Duty to pay on maturity -- Effect of failure.
- § 6-20-1214 - Obligations on district dissolution.
- § 6-20-1215 - Approval of bond issues.
- § 6-20-1216 - Refunding bonds -- Authority to use.
- § 6-20-1217 - Refunding bonds -- Debt cancellation procedures.
- § 6-20-1218 - Refunding bonds -- Maximum amounts -- Conversion and sale.
- § 6-20-1219 - Record of bond issues.
- § 6-20-1220 - Refunding bonds -- Issuance with election -- Validation.
- § 6-20-1221 - [Repealed.]
- § 6-20-1222 - Sale of school property securing deed of trust -- Release of lien.
- § 6-20-1223 - Refunding bonds -- Issuance without election.
- § 6-20-1224 - Payment in full -- Endorsement and certificate.
- § 6-20-1225 - Certificates of indebtedness.
- § 6-20-1226 - Advancements for bond payments by county treasurer prior to settlement date.
- § 6-20-1227 - Issuance of bonds for funding nonbonded indebtedness.
- § 6-20-1228 - Issuance of bonds -- Refunding of bonded indebtedness -- Maintenance and operation of schools.
- § 6-20-1229 - Issuance of second-lien commercial bonds.
- Subchapter 13 - Annual Reports of Expenditures
- Subchapter 14 - State Aid for Construction
- Subchapter 15 - Insurance Act
- § 6-20-1501 - Title.
- § 6-20-1502 - Establishment of insurance system.
- § 6-20-1503 - State Insurance Department -- Powers and duties regarding insurance for public elementary and secondary schools.
- § 6-20-1504 - [Repealed.]
- § 6-20-1505 - Information to be furnished.
- § 6-20-1506 - Finding of uninsurability -- Effect.
- § 6-20-1507 - Premium rate and payment.
- § 6-20-1508 - Appraisal and payment of losses.
- § 6-20-1509 - Effect of federal assistance.
- § 6-20-1510 - [Repealed.]
- § 6-20-1511 - Permanent Insurance Reserve Fund.
- § 6-20-1512 - Disposition of funds.
- § 6-20-1513 - Bond obligations.
- § 6-20-1514 - Investments.
- § 6-20-1515 - Annual reports.
- Subchapter 16 - State Assistance to School Districts in Distress
- Subchapter 17 - High Cost Transportation Funding Formula Act
- Subchapter 18 - Audits
- § 6-20-1801 - Filing of audit reports.
- § 6-20-1802 - Fiscal distress for failure to file.
- § 6-20-1803 - Questionable audit reports.
- § 6-20-1804 - List of ineligible accountants.
- § 6-20-1805 - Training requirements for bookkeepers.
- § 6-20-1806 - Services outside the scope of practice of auditors -- Prohibited activities.
- Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program
- § 6-20-1901 - Title.
- § 6-20-1902 - Purpose.
- § 6-20-1903 - Definitions.
- § 6-20-1904 - Indicators of fiscal distress.
- § 6-20-1905 - Notification and appeal.
- § 6-20-1906 - Classification of fiscal distress status.
- § 6-20-1907 - Debt issuance.
- § 6-20-1908 - Fiscal distress plan.
- § 6-20-1909 - Department fiscal distress actions.
- § 6-20-1910 - State board actions.
- § 6-20-1911 - Rules and regulations.
- Subchapter 20 - Tracking and Accounting of Interschool Athletic Program Funds
- Subchapter 21 - Tracking and Accounting of Interschool Scholastic Activity Funds
- Subchapter 22 - Arkansas Educational Financial Accounting and Reporting Act of 2004
- § 6-20-2201 - Title.
- § 6-20-2202 - Budget and expenditure report.
- § 6-20-2203 - Uniform budget and accounting system required.
- § 6-20-2204 - Required training.
- § 6-20-2205 - Penalties.
- § 6-20-2206 - Miscellaneous provisions.
- § 6-20-2207 - Rule-making authority.
- § 6-20-2208 - Monitoring of expenditures.
- § 6-20-2209 - Study of improved reporting systems.
- Subchapter 23 - Public School Funding Act of 2003
- Subchapter 24 - Supplemental School District Funding Act of 2003
- Subchapter 25 - Arkansas Public School Academic Facilities Funding Act
- § 6-20-2501 - Title.
- § 6-20-2502 - Definitions.
- § 6-20-2503 - Bonded debt assistance.
- § 6-20-2504 - Academic Facilities Immediate Repair Program.
- § 6-20-2505 - Academic Equipment Program.
- § 6-20-2506 - Transitional Academic Facilities Program.
- § 6-20-2507 - Academic Facilities Partnership Program.
- § 6-20-2508 - Academic Facilities Catastrophic Program.
- § 6-20-2509 - Project cost guidelines.
- § 6-20-2510 - Incentives for collaboration.
- § 6-20-2511 - High-growth school districts.
- § 6-20-2512 - Regulatory authority.
- § 6-20-2513 - Appeals.
- § 6-20-2514 - Academic Facilities Extraordinary Circumstances Program.
- § 6-20-2515 - Review conferences.
- § 6-20-2516 - Academic Facilities Review Board.
- Subchapter 26 - Arkansas Public School Academic Facilities Financing Act of 2007
- § 6-20-2601 - Title.
- § 6-20-2602 - Definitions.
- § 6-20-2603 - Authority to issue bonds.
- § 6-20-2604 - Terms and characteristics of bonds.
- § 6-20-2605 - Purpose of bonds.
- § 6-20-2606 - Resolutions and trust indentures.
- § 6-20-2607 - Form of bond -- Signatures.
- § 6-20-2608 - Sale of bonds.
- § 6-20-2609 - Proceeds of bonds.
- § 6-20-2610 - Full faith and credit of state pledged to repay bonds.
- § 6-20-2611 - Payment of debt service on the bonds.
- § 6-20-2612 - Bonds exempt from state, county, and municipal taxes.
- § 6-20-2613 - Refunding bonds.
- § 6-20-2614 - Additional powers of the commission.
- § 6-20-2615 - No impairment of bond obligations.
- § 6-20-2616 - No obligations until bonds issued.
- § 6-20-2617 - Election.
- § 6-20-2618 - Effect of election.
- § 6-20-2619 - No waiver of previous authority to issue bonds.
- § 6-20-2620 - Severability.
- § 6-20-2621 - Cases involving bonds.
- § 6-20-2622 - Construction of subchapter.
- § 6-20-2623 - Issuance of bonds.