Ark. Code Ann. § 6-17-1307: Unused leave - Credit

(a) Whenever a school employee employed by a school district in this state shall leave the school district and accept employment in another school district, the school employee shall be granted credit by the new school district for up to ninety (90) days of unused sick leave accumulated by the school employee in the former school district.

(b) The accumulated and unused sick leave shall be credited to the school employee by the school district upon receipt of written proof from the school district in which the school employee was formerly employed.