Arkansas Code
Subchapter 9 - The Arkansas Teachers' Salary Law
§ 6-17-911. Effect of failure to make records and settlements

(a) The disbursing officer of the State Board of Education shall withhold any and all state funds due the school districts of any county until the county treasurer has set up his or her records in accordance with § 6-17-907.
(b) If the county collector fails to make settlements with the county treasurer as now provided by law, the county treasurer shall forthwith notify the Commissioner of Elementary and Secondary Education and the Secretary of the Department of Finance and Administration of such failure.
(c)
(1) If such delinquent settlement is not made within two (2) weeks, the Treasurer of State shall withhold the monthly distribution of county aid provided for under § 19-5-602(b) upon notification from the secretary that the county has failed to make such settlement.
(2) The monthly distribution shall be withheld until such settlement is made to the satisfaction of the secretary.

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