Ark. Code Ann. § 6-20-2103: Reporting by school districts

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