Ark. Code Ann. § 6-20-2003: Reporting by local school districts

(a) During the appropriate Arkansas Public School Computer Network reporting cycle each year, a school district shall submit appropriate data to the Division of Elementary and Secondary Education documenting the school district's total athletic expenditures paid from state funds.

(b) Annually, each school district shall submit as part of the budget of expenditures and receipts required under § 6-20-2202 a budget for the total athletic expenditures to be paid from state funds for the budgeted year.