Ark. Code Ann. § 6-20-1805: Training requirements for bookkeepers

(a) The State Board of Education shall establish by rules appropriate training and continuing education requirements for individuals whose job responsibilities include preparing a budget or classifying, recording, or reporting receipts or expenditures of a school or school district.

(b) The state board shall establish rules to assure the proficiency of school employees or other individuals to properly classify, record, and report the fiscal transactions of schools or school districts.

(c) If the state board determines that a school or school district is not properly recording or reporting the fiscal transactions or budget of the school district, the superintendent and school district board of directors may be required to appear before the state board to explain why the school or school district has not complied with the fiscal recording and reporting requirements.