§ 6-20-2003 - Certification by local school district board of directors.
6-20-2003. Certification by local school district board of directors.
(a) Annually by September 15 of each year, the local school board of directors of each school district shall:
(1) In a written report, certify to the State Board of Education:
(A) For the previous school year, the amount of the district's total athletic expenditures for interschool athletic programs that were paid from state funds; and
(B) For the upcoming school year, the district's total athletic expenditures budgeted for interschool athletic programs that are to be paid from state funds;
(2) Provide the state board with a report of the school district's total athletic expenditures paid from state funds in a format approved by the state board or the Department of Education for the previous school year;
(3) Provide the state board with a budget for the athletic expenditures to be paid from state funds as set forth under subdivision (a)(1)(B) of this section for the upcoming year; and
(4) Provide the state board and the department with any additional information or documentation requested.
(b) (1) Any school district failing to comply with the provisions of this subchapter and the rules adopted by the state board for the implementation of this subchapter shall be identified by the department to be a school in fiscal distress in accordance with the Arkansas Fiscal Assessment and Accountability Program, 6-20-1901 et seq.
(2) Any report required by this subchapter shall be subject to a yearly audit that shall be filed as set forth under 6-20-1801 et seq.
(3) (A) The Division of Legislative Audit shall conduct a review of any report required by this subchapter to determine compliance with this subchapter and any rule established by the department in accordance with 6-20-2004.
(B) The division shall conduct the review under this subdivision (b)(3) annually on a rotating basis so that each public school district is evaluated at least one (1) time every five (5) years.
(C) If the division determines that it has insufficient staffing to conduct the scheduled reviews under this subdivision (b)(3) in a given year, the executive committee of the Legislative Joint Auditing Committee may establish the priority and number of public school districts that can reasonably be reviewed with available staff resources for the given year.