Arkansas Code
Subchapter 3 - Acquisition of Commodities Generally
§ 6-21-303. Rules

(a) The board of directors of each school district shall prescribe the method of soliciting bids and may adopt other rules governing the procurement of commodities.
(b)
(1)
(A) Each school district, according to its established reimbursement policy, shall provide to each prekindergarten through sixth grade (preK-6) teacher in each fiscal year for use by that teacher in his or her classroom or for class activities the greater of:
(i) Twenty dollars ($20.00) per student enrolled in the teacher's class for more than fifty percent (50%) of the school day at the end of the first three (3) months of the school year; or
(ii) Five hundred dollars ($500) for the teacher to apply toward the purchase of related commodities.

(B) The teacher shall provide to the school district a receipt documenting any purchase.

(2) The board of directors of each school district shall adopt reasonable procedures for teachers to draw from or be reimbursed from the discretionary fund pursuant to this subsection.

(c) The Division of Elementary and Secondary Education may grant a waiver of the requirements of subsection (b) of this section if a school district requests a waiver and the school district is in fiscal distress.