Arkansas Code
Subchapter 22 - Arkansas Educational Financial Accounting and Reporting Act of 2004
§ 6-20-2205. Penalties

(a) Any school district or open-enrollment public charter school that does not follow the provisions of this subchapter shall be placed in fiscal distress as provided by law.
(b) Any education service cooperative that does not follow the provisions of this subchapter shall be sanctioned by the State Board of Education.