Arkansas Code
Subchapter 6 - School District Boards of Directors Generally
§ 6-13-635. School board review and approval of salary increases — Definition

(a) As used in this section, “salary increase” means an increase in the salary paid to a school district employee for performing substantially the same job functions as the employee performed before receiving the salary increase.
(b)
(1)
(A) A school district board of directors shall review and approve by a written resolution an increase in salary of five percent (5%) or more for a school district employee.
(B) The resolution shall include the reasons for the salary increase, which may include without limitation:
(i) A bonus that is not added to the employee's salary;
(ii) An incentive bonus provided:
(a) For National Board for Professional Teaching Standards certification under § 6-17-413; (b) To a certified speech-language pathologist under § 6-17-413; (c) For teacher recruitment or retention in high-priority school districts under § 6-17-811; (d) To a master principal under § 6-17-1603; or (e) Under another specific provision of law; or

(iii) An increase in salary received as a result of the school district employee moving into a new position with substantially different job functions.

(2)
(A) The school district shall provide a certified copy of the written resolution required under this subsection to the auditor who conducts the annual financial audit of the school district.
(B) Within thirty (30) days following the date of an audit report in which an auditor notes noncompliance under this section, the school district shall provide a copy of the audit report to the Division of Elementary and Secondary Education.
(C) Annually by October 1, the division shall:
(i) Compile a list of the reports of noncompliance received under this section; and
(ii) Provide the list to the House Committee on Education and the Senate Committee on Education.