Chapter

Finances

Ark. Code Ann. § 6-20-101— [Repealed.]
Ark. Code Ann. § 6-20-102— Guidance program — State aid
Ark. Code Ann. § 6-20-103— Electronic warrants transfer system
Ark. Code Ann. § 6-20-104— Reimbursement for educational services provided in juvenile detention facilities — Definition
Ark. Code Ann. § 6-20-105— [Repealed.]
Ark. Code Ann. § 6-20-106— [Repealed.]
Ark. Code Ann. § 6-20-107— Educational cost reimbursement prohibition — Definition
Ark. Code Ann. § 6-20-201— [Repealed.]
Ark. Code Ann. § 6-20-202— Land Sales Fund
Ark. Code Ann. § 6-20-203— Public School Fund — Creation and management
Ark. Code Ann. § 6-20-204— Public School Fund — Sources and purpose
Ark. Code Ann. § 6-20-205— Public School Fund — Arkansas History Textbook Revolving Fund
Ark. Code Ann. § 6-20-206— Public School Fund — Priority of funding
Ark. Code Ann. § 6-20-207— — 6-20-209. [Repealed.]
Ark. Code Ann. § 6-20-210— [Repealed.]
Ark. Code Ann. § 6-20-211— Public School Fund — Carryover balances
Ark. Code Ann. § 6-20-212— [Repealed.]
Ark. Code Ann. § 6-20-213— , 6-20-214. [Repealed.]
Ark. Code Ann. § 6-20-215— General school fund — Sources generally
Ark. Code Ann. § 6-20-216— General school fund — Apportionment generally
Ark. Code Ann. § 6-20-217— General school fund — Funds of doubtful application
Ark. Code Ann. § 6-20-218— Federal funds and National Forest Reserve Fund — Apportionment to counties in national forests
Ark. Code Ann. § 6-20-219— [Repealed.]
Ark. Code Ann. § 6-20-220— [Repealed.]
Ark. Code Ann. § 6-20-221— County treasurer's commission on school funds — Exceptions
Ark. Code Ann. § 6-20-222— Deposit of school funds — Security
Ark. Code Ann. § 6-20-223— Noncredit remedial courses
Ark. Code Ann. § 6-20-224— Federal turnback funds
Ark. Code Ann. § 6-20-225— Loan or transfer repayment
Ark. Code Ann. § 6-20-301— — 6-20-311. [Repealed.]
Ark. Code Ann. § 6-20-312— [Repealed.]
Ark. Code Ann. § 6-20-313— — 6-20-318. [Repealed.]
Ark. Code Ann. § 6-20-319— , 6-20-320. [Repealed.]
Ark. Code Ann. § 6-20-321— [Repealed.]
Ark. Code Ann. § 6-20-322— [Repealed.]
Ark. Code Ann. § 6-20-323— — 6-20-327. [Repealed.]
Ark. Code Ann. § 6-20-401— Definitions
Ark. Code Ann. § 6-20-402— Limitation on current indebtedness — Postdated warrants and installment contracts — Liability
Ark. Code Ann. § 6-20-403— Authority to draw warrants — Countersignature
Ark. Code Ann. § 6-20-404— Issuance of warrants to pay school bonds — Description of indebtedness
Ark. Code Ann. § 6-20-405— Energy savings contract — Definitions
Ark. Code Ann. § 6-20-406— [Repealed.]
Ark. Code Ann. § 6-20-407— [Repealed.]
Ark. Code Ann. § 6-20-408— [Repealed.]
Ark. Code Ann. § 6-20-409— Petty cash fund
Ark. Code Ann. § 6-20-410— School fiscal year
Ark. Code Ann. § 6-20-411— Interest-free loans from federal agencies
Ark. Code Ann. § 6-20-412— Nonrecurring salary payments
Ark. Code Ann. § 6-20-413— [Repealed.]
Ark. Code Ann. § 6-20-414— Public-public partnerships — Definition
Ark. Code Ann. § 6-20-415— Consultants
Ark. Code Ann. § 6-20-416— Desegregation funding
Ark. Code Ann. § 6-20-417— Student awards — Definition
Ark. Code Ann. § 6-20-501— Legislative determination
Ark. Code Ann. § 6-20-502— Definitions
Ark. Code Ann. § 6-20-503— Rules
Ark. Code Ann. § 6-20-504— Children living in foster homes
Ark. Code Ann. § 6-20-505— Children with disabilities — Receiving district's request for funds
Ark. Code Ann. § 6-20-506— Children with disabilities — Approval or rejection of request
Ark. Code Ann. § 6-20-507— Children with disabilities — Hearing before hearing officer
Ark. Code Ann. § 6-20-508— Children with disabilities — Hearing and ruling by State Board of Education
Ark. Code Ann. § 6-20-509— Children with disabilities — Sending district's refusal to pay
Ark. Code Ann. § 6-20-510— Confidentiality of records
Ark. Code Ann. § 6-20-601— Qualifications for receiving isolated funding — Definition
Ark. Code Ann. § 6-20-602— Isolated schools — Definition
Ark. Code Ann. § 6-20-603— Continued support of isolated school districts
Ark. Code Ann. § 6-20-604— Additional funding
Ark. Code Ann. § 6-20-605— [Repealed.]
Ark. Code Ann. § 6-20-606— [Repealed.]
Ark. Code Ann. § 6-20-701— Definitions
Ark. Code Ann. § 6-20-702— Administration generally
Ark. Code Ann. § 6-20-703— Disposition of federal funds
Ark. Code Ann. § 6-20-704— Regulation and supervision of accounts, records, and operations
Ark. Code Ann. § 6-20-705— Studies and appraisals — Reports
Ark. Code Ann. § 6-20-706— Acceptance of gifts
Ark. Code Ann. § 6-20-707— Use of funds by school districts
Ark. Code Ann. § 6-20-708— Appropriation of state funds authorized
Ark. Code Ann. § 6-20-709— School lunch menus
Ark. Code Ann. § 6-20-801— Continuance of Revolving Loan Fund
Ark. Code Ann. § 6-20-802— Purposes of loan
Ark. Code Ann. § 6-20-803— Loans to local school districts
Ark. Code Ann. § 6-20-804— Application for loan
Ark. Code Ann. § 6-20-805— Approval, partial approval, or disapproval of loans
Ark. Code Ann. § 6-20-806— Revolving loan bonds and certificates of indebtedness
Ark. Code Ann. § 6-20-807— Pledge to secure payment of obligation
Ark. Code Ann. § 6-20-808— Pledge of ad valorem tax levy — Duty of county officers
Ark. Code Ann. § 6-20-809— Loans secured by district sources other than ad valorem tax levy
Ark. Code Ann. § 6-20-810— Certificate of approval — Instrument negotiable
Ark. Code Ann. § 6-20-811— Delivery of obligations — Drawing and receipt of warrant — Use of funds
Ark. Code Ann. § 6-20-812— Interest and payments of principal deposited into State Treasury
Ark. Code Ann. § 6-20-813— Principal and interest charge against revenues of school district
Ark. Code Ann. § 6-20-814— Default or threatened default
Ark. Code Ann. § 6-20-815— Refunding obligations
Ark. Code Ann. § 6-20-816— Fees prohibited
Ark. Code Ann. § 6-20-817— Prior loans validated
Ark. Code Ann. § 6-20-818— Loans to education service cooperatives
Ark. Code Ann. § 6-20-901— Construction and implementation of subchapter
Ark. Code Ann. § 6-20-902— Certificates generally
Ark. Code Ann. § 6-20-903— Execution and validity of certificates
Ark. Code Ann. § 6-20-904— Obligations — Security — Payment
Ark. Code Ann. § 6-20-905— Collateral
Ark. Code Ann. § 6-20-906— Authority to purchase certificates
Ark. Code Ann. § 6-20-907— Revolving Certificate Proceeds Account
Ark. Code Ann. § 6-20-908— Tax exemptions — Exception
Ark. Code Ann. § 6-20-1001— [Repealed.]
Ark. Code Ann. § 6-20-1002— Construction
Ark. Code Ann. § 6-20-1003— Authority to engage and pay for professional help
Ark. Code Ann. § 6-20-1004— Authority to issue bonds
Ark. Code Ann. § 6-20-1005— Maximum amount of bonds
Ark. Code Ann. § 6-20-1006— Authorizing resolution — Nature and contents of bonds
Ark. Code Ann. § 6-20-1007— Issuance and designation of bonds
Ark. Code Ann. § 6-20-1008— Sale and award of bonds
Ark. Code Ann. § 6-20-1009— Execution of bonds — Signatures
Ark. Code Ann. § 6-20-1010— Deposit of proceeds
Ark. Code Ann. § 6-20-1011— Obligations
Ark. Code Ann. § 6-20-1012— Validation of bonds and certificates
Ark. Code Ann. § 6-20-1013— Tax exemptions
Ark. Code Ann. § 6-20-1014— Investment of retirement system funds
Ark. Code Ann. § 6-20-1015— Refunding bonds
Ark. Code Ann. § 6-20-1016— Prohibition on creation of rights
Ark. Code Ann. § 6-20-1017— Purchase of bonds and certificates by Treasurer of State
Ark. Code Ann. § 6-20-1101— [Repealed.]
Ark. Code Ann. § 6-20-1102— — 6-20-1108. [Repealed.]
Ark. Code Ann. § 6-20-1201— Authority to borrow money and issue negotiable bonds
Ark. Code Ann. § 6-20-1202— Limitations of bonded indebtedness — Conversion of authorized bond issues
Ark. Code Ann. § 6-20-1203— Bonds to comply with existing statutes
Ark. Code Ann. § 6-20-1204— Form of bonds — Security
Ark. Code Ann. § 6-20-1205— Submission of statement before issuing bonds — Approval
Ark. Code Ann. § 6-20-1206— Manner and terms of sale — Maximum rate of interest
Ark. Code Ann. § 6-20-1207— Delivery and payment in installments
Ark. Code Ann. § 6-20-1208— Delivery of bonds upon payment in cash — Registration and recording
Ark. Code Ann. § 6-20-1209— Debt service fund — Establishment and purpose
Ark. Code Ann. § 6-20-1210— Debt service fund — Use
Ark. Code Ann. § 6-20-1211— Tax records — Separate debt service fund records
Ark. Code Ann. § 6-20-1212— Resolution setting priority in case of default
Ark. Code Ann. § 6-20-1213— Duty to pay on maturity — Effect of failure
Ark. Code Ann. § 6-20-1214— Obligations on district dissolution
Ark. Code Ann. § 6-20-1215— Approval of bond issues
Ark. Code Ann. § 6-20-1216— Refunding bonds — Authority to use
Ark. Code Ann. § 6-20-1217— [Repealed.]
Ark. Code Ann. § 6-20-1218— Refunding bonds — Maximum amounts — Conversion and sale
Ark. Code Ann. § 6-20-1219— Record of bond issues
Ark. Code Ann. § 6-20-1220— Refunding bonds — Issuance with election — Validation
Ark. Code Ann. § 6-20-1221— [Repealed.]
Ark. Code Ann. § 6-20-1222— Sale of school property securing deed of trust — Release of lien
Ark. Code Ann. § 6-20-1223— Refunding bonds — Issuance without election
Ark. Code Ann. § 6-20-1224— Payment in full — Endorsement and certificate
Ark. Code Ann. § 6-20-1225— Certificates of indebtedness
Ark. Code Ann. § 6-20-1226— Advancements for bond payments by county treasurer before settlement date
Ark. Code Ann. § 6-20-1227— [Repealed.]
Ark. Code Ann. § 6-20-1228— Issuance of bonds — Refunding of bonded indebtedness — Maintenance and operation of schools
Ark. Code Ann. § 6-20-1229— Issuance of second-lien commercial bonds — Definitions
Ark. Code Ann. § 6-20-1301— — 6-20-1304. [Repealed.]
Ark. Code Ann. § 6-20-1401— Rules
Ark. Code Ann. § 6-20-1402— [Repealed.]
Ark. Code Ann. § 6-20-1403— — 6-20-1405. [Repealed.]
Ark. Code Ann. § 6-20-1406— [Repealed.]
Ark. Code Ann. § 6-20-1407— Approval of building plans
Ark. Code Ann. § 6-20-1408— [Repealed.]
Ark. Code Ann. § 6-20-1501— Title
Ark. Code Ann. § 6-20-1502— Establishment of insurance system
Ark. Code Ann. § 6-20-1503— State Insurance Department — Powers and duties regarding insurance for public elementary and secondary schools
Ark. Code Ann. § 6-20-1504— [Repealed.]
Ark. Code Ann. § 6-20-1505— Information to be furnished
Ark. Code Ann. § 6-20-1506— Finding of uninsurability — Effect
Ark. Code Ann. § 6-20-1507— Premium rate and payment
Ark. Code Ann. § 6-20-1508— Appraisal and payment of losses
Ark. Code Ann. § 6-20-1509— Effect of federal assistance
Ark. Code Ann. § 6-20-1510— [Repealed.]
Ark. Code Ann. § 6-20-1511— Permanent Insurance Reserve Fund
Ark. Code Ann. § 6-20-1512— Disposition of funds
Ark. Code Ann. § 6-20-1513— Bond obligations
Ark. Code Ann. § 6-20-1514— Investments
Ark. Code Ann. § 6-20-1515— Annual reports
Ark. Code Ann. § 6-20-1601— — 6-20-1610. [Repealed.]
Ark. Code Ann. § 6-20-1701— — 6-20-1716. [Repealed.]
Ark. Code Ann. § 6-20-1801— Filing of audit reports
Ark. Code Ann. § 6-20-1802— Fiscal distress for failure to file
Ark. Code Ann. § 6-20-1803— Questionable audit reports
Ark. Code Ann. § 6-20-1804— List of ineligible accountants
Ark. Code Ann. § 6-20-1805— Training requirements for bookkeepers
Ark. Code Ann. § 6-20-1806— Services outside the scope of practice of auditors — Prohibited activities
Ark. Code Ann. § 6-20-1901— Title
Ark. Code Ann. § 6-20-1902— Purpose
Ark. Code Ann. § 6-20-1903— Definitions
Ark. Code Ann. § 6-20-1904— Indicators of fiscal distress
Ark. Code Ann. § 6-20-1905— Notification and appeal
Ark. Code Ann. § 6-20-1906— Classification of fiscal distress status
Ark. Code Ann. § 6-20-1907— Debt issuance
Ark. Code Ann. § 6-20-1908— Fiscal distress plan
Ark. Code Ann. § 6-20-1909— Division fiscal distress actions
Ark. Code Ann. § 6-20-1910— State board actions
Ark. Code Ann. § 6-20-1911— Rules
Ark. Code Ann. § 6-20-1912— Fiscal support and monitoring
Ark. Code Ann. § 6-20-1913— General business manager — Definition
Ark. Code Ann. § 6-20-1914— Review of financial management practices
Ark. Code Ann. § 6-20-2001— Purpose
Ark. Code Ann. § 6-20-2002— Definitions
Ark. Code Ann. § 6-20-2003— Reporting by local school districts
Ark. Code Ann. § 6-20-2004— Regulations
Ark. Code Ann. § 6-20-2101— Purpose
Ark. Code Ann. § 6-20-2102— Definitions
Ark. Code Ann. § 6-20-2103— Reporting by school districts
Ark. Code Ann. § 6-20-2104— Rules
Ark. Code Ann. § 6-20-2201— Title
Ark. Code Ann. § 6-20-2202— Budget and expenditure report
Ark. Code Ann. § 6-20-2203— Uniform budget and accounting system required
Ark. Code Ann. § 6-20-2204— Required training
Ark. Code Ann. § 6-20-2205— Penalties
Ark. Code Ann. § 6-20-2206— Miscellaneous provisions
Ark. Code Ann. § 6-20-2207— Rulemaking authority
Ark. Code Ann. § 6-20-2208— Monitoring of expenditures
Ark. Code Ann. § 6-20-2209— [Repealed.]
Ark. Code Ann. § 6-20-2210— Limitation on fund balances — Definitions
Ark. Code Ann. § 6-20-2301— Title
Ark. Code Ann. § 6-20-2302— Legislative findings
Ark. Code Ann. § 6-20-2303— Definitions
Ark. Code Ann. § 6-20-2304— Rules — Access to information on legislation
Ark. Code Ann. § 6-20-2305— School funding
Ark. Code Ann. § 6-20-2306— Division of Elementary and Secondary Education to provide funding — Adjustments for overpayments
Ark. Code Ann. § 6-20-2307— Property tax report
Ark. Code Ann. § 6-20-2308— Calculation of miscellaneous funds
Ark. Code Ann. § 6-20-2309— Enhanced transportation funding
Ark. Code Ann. § 6-20-2401— — 6-20-2407. [Repealed.]
Ark. Code Ann. § 6-20-2501— Title
Ark. Code Ann. § 6-20-2502— Definitions
Ark. Code Ann. § 6-20-2503— Bonded debt assistance — Definitions
Ark. Code Ann. § 6-20-2504— — 6-20-2506. [Repealed.]
Ark. Code Ann. § 6-20-2507— Academic Facilities Partnership Program
Ark. Code Ann. § 6-20-2508— Academic Facilities Catastrophic Program
Ark. Code Ann. § 6-20-2509— Project cost guidelines
Ark. Code Ann. § 6-20-2510— Incentives for collaboration
Ark. Code Ann. § 6-20-2511— High-growth school districts — Definitions
Ark. Code Ann. § 6-20-2512— Regulatory authority
Ark. Code Ann. § 6-20-2513— Appeals
Ark. Code Ann. § 6-20-2514— Academic Facilities Extraordinary Circumstances Program
Ark. Code Ann. § 6-20-2515— Review conferences
Ark. Code Ann. § 6-20-2516— Academic Facilities Review Board
Ark. Code Ann. § 6-20-2517— Nursing center
Ark. Code Ann. § 6-20-2518— [Repealed.]
Ark. Code Ann. § 6-20-2601— Title
Ark. Code Ann. § 6-20-2602— Definitions
Ark. Code Ann. § 6-20-2603— Authority to issue bonds
Ark. Code Ann. § 6-20-2604— Terms and characteristics of bonds
Ark. Code Ann. § 6-20-2605— Purpose of bonds
Ark. Code Ann. § 6-20-2606— Resolutions and trust indentures
Ark. Code Ann. § 6-20-2607— Form of bond — Signatures
Ark. Code Ann. § 6-20-2608— Sale of bonds
Ark. Code Ann. § 6-20-2609— Proceeds of bonds
Ark. Code Ann. § 6-20-2610— Full faith and credit of state pledged to repay bonds
Ark. Code Ann. § 6-20-2611— Payment of debt service on the bonds
Ark. Code Ann. § 6-20-2612— Bonds exempt from state, county, and municipal taxes
Ark. Code Ann. § 6-20-2613— Refunding bonds
Ark. Code Ann. § 6-20-2614— Additional powers of the commission
Ark. Code Ann. § 6-20-2615— No impairment of bond obligations
Ark. Code Ann. § 6-20-2616— No obligations until bonds issued
Ark. Code Ann. § 6-20-2617— Election
Ark. Code Ann. § 6-20-2618— Effect of election
Ark. Code Ann. § 6-20-2619— No waiver of previous authority to issue bonds
Ark. Code Ann. § 6-20-2620— Severability
Ark. Code Ann. § 6-20-2621— Cases involving bonds
Ark. Code Ann. § 6-20-2622— Construction of subchapter
Ark. Code Ann. § 6-20-2623— Issuance of bonds