Arkansas Code
Subchapter 4 - District Finances
§ 6-20-411. Interest-free loans from federal agencies

(a)
(1) The public school districts of this state are authorized to accept interest-free loans from agencies of the United States government if incurring the indebtedness is approved by the State Board of Education.
(2) The state board shall not grant its approval unless it is satisfied that the projected revenues and expenses of the school district during the duration of the loan indicate that the school district will be able to retire the debt.

(b) Furthermore, all such loans accepted by public school districts before June 12, 1987, are ratified and declared valid.