Ark. Code Ann. § 6-20-509: Children with disabilities - Sending district's refusal to pay

If the ruling of the State Board of Education provides for payment to be made by the sending district in behalf of the education of the child in the receiving district and if the sending district refuses to make payments in the amount approved by the state board, then, upon certification thereof by the receiving district, the state board shall cause the amount of any state, federal, local, or other funds not remitted to the receiving district to be withheld from the next state equalization aid to the district that has failed to make payments and shall remit the funds to the receiving district in compensation for payments not made by the sending district.