Arkansas Code
Subchapter 21 - Tracking and Accounting of Interschool Scholastic Activity Funds
§ 6-20-2102. Definitions

As used in this subchapter:
(1) “Classroom teacher” means an individual who is required to hold a teaching license from the Division of Elementary and Secondary Education and who is engaged directly in instruction with students in a classroom setting for more than seventy percent (70%) of the individual's contracted time;
(2) “Interschool scholastic activities” means:
(A) Any interschool activity program that is outside the regular curriculum, excluding interschool athletic programs as defined by § 6-20-2002, which is organized primarily for the purpose of competing with other schools, public or private; or
(B) Any program or activity, excluding interschool athletic programs as defined by § 6-20-2002, which is subject to regulation by the Arkansas Activities Association;

(3) “Interschool scholastic activity expenditures” means all direct expenses related to interschool scholastic activities, including without limitation:
(A) Salaries or supplemental pay for staff for interschool scholastic activities, excluding salaries received for duties as a classroom teacher;
(B) All fringe benefits, including, but not limited to, medical and dental insurance, workers' compensation, pension plans, and any other costs associated with employment of staff for interschool scholastic activities;
(C) Travel, including bus-related operation and maintenance;
(D) Equipment;
(E) Meals;
(F) Supplies; and
(G) Medical expenses; and

(4) “State funds” means all money derived from state revenues, specifically including, but not limited to, distributions from the Division of Elementary and Secondary Education Public School Fund Account and ad valorem property taxes distributed to a public school or school district.