Ark. Code Ann. § 6-20-2306 (2026)
Division of Elementary and Secondary Education to provide funding — Adjustments for overpayments
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If the Division of Elementary and Secondary Education determines that an overpayment has been made to a school district under any appropriation authorized by this subchapter, the division may:
- Withhold the overpayment from subsequent state funding;
- Transfer the amount withheld for the overpayment to the line item appropriation from which the overpayment was initially made; or
- Request a refund from the school district in the amount of the overpayment.
- The school district shall comply as directed by the division.
History. Acts 2003 (2nd Ex. Sess.), No. 59, § 1; 2009, No. 376, § 43; 2019, No. 910, § 1695.
Amendments. The 2009 amendment made a minor stylistic change in the introductory language in (a); and substituted “or” for “and” in (a)(2).
The 2019 amendment substituted “Division of Elementary and Secondary Education” for “Department of Education” in the section heading and in the introductory language of (a); and substituted “division” for “department” in the introductory language of (a) and in (b).
Case Notes
Excess Funds.
Education commissioner, a department of education, and a state treasurer were not authorized to distribute excess funds to another school district under § 26-80-101(b)(1)(B); the retention of revenue in excess of foundation funding resulted in variations, which were contemplated by Ark. Const. art. 14, § 3(a). Moreover, the excess funds did not constitute an overpayment, such that the remedies in this section could have been implemented. Kimbrell v. McCleskey, 2012 Ark. 443, 424 S.W.3d 844 (2012).