Ark. Code Ann. § 6-17-1305: Record of used and accumulated leave

(a) A record of sick leave used and accumulated shall be established and maintained by each school district for each of its employees.

(b) Sick leave that is unused by a school employee during any school year shall be accumulated in such school employee's sick leave account at a rate of one (1) day per month or major portion thereof employed until ninety (90) days have been accumulated.

(c) A school employee who qualifies for sick leave under § 6-17-1304 may use any amount up to his or her total number of accumulated days.

(d) Accumulated days of sick leave that are used may be restored up to ninety (90) days in the same manner that they were first accumulated.