Arkansas Code
Subchapter 19 - Arkansas Fiscal Assessment and Accountability Program
§ 6-20-1914. Review of financial management practices

(a) The Division of Elementary and Secondary Education shall implement a system for reviewing the financial management practices of public school districts to determine the support that is needed by public school districts.
(b) The system established under subsection (a) of this section shall address without limitation a public school district's:
(1) Use of resources;
(2) Financial accountability; and
(3) Personnel systems and benefits management.