The 2020-2021 school year was the second year of disbursement of the Educator Compensation Reform Fund (ECRP).  The second year disbursement occurred in the fall of 2020 and there will be no further ECRP disbursements in 2020-2021.  As we prepare for the ECRP disbursement in 2021-2022, the Division of Elementary and Secondary Education (DESE) will review the ECRP funding schedule posted at:  https://dese.ade.arkansas.gov/Offices/fiscal-and-administrative-services/educator-compensation-reform-program.  Disbursement of funding will be revised and both year three and year four ECRP funds will be disbursed no later than September 30, 2021 in order to assist districts to continue to meet the minimum salary requirements of the Teacher Salary Enhancement Act (Ark. Code Ann. § 6-17-2403 as amended by Act 170 of 2019). 

As a reminder, if your district chooses to raise the base salary for bachelor’s degree above the minimum required by law (A.C.A. § 6-17-2403), you will be required to raise your local contribution for health insurance (see A.C.A. § 6-17-1117(a)(3)(A)).

The revenue the district receives for the Educator Compensation Reform Program (Teacher Salary) shall be receipted in fund 2001 to revenue code 32219. 

The exact amount of funds must be transferred to the teacher salary fund with accounts 69313 and 52203.  The journal entry required to make this transfer from fund 2001 to fund 1000:

DR          2001520000000000            69313

CR          2001                                    01010 (CASH)

DR          1000                                    01010 (CASH)

CR          1000                                    52203

This disbursement of all remaining funds in 2021-2022 will close out the Educator Compensation Reform program.  In 2022-2023, districts that are below the target average according to Act 680 of 2021 are eligible for funding to continue to address teacher salaries.