Act 1006 of 2021 allocated $5,300,000 for a matching grant program for Enhanced Student Achievement (ESA) expenditures for evidence-based programs to improve the academic achievement of identified National School Lunch students. ESA expenditures incurred from July 1, 2020 to June 30, 2021 with the following program codes will be eligible for matching funds:
1. Tutors - 006 or 206
2. Before-school academic programs and after-school academic programs, including transportation to and from the programs - 004 or 204
3. Prekindergarten programs - 005 or 205
Funding will be distributed to school districts on a dollar-for-dollar matching basis unless the total of statewide expenditures exceeds the amount of funding allocated, at which point, funding will be paid on a pro rata matching basis to the districts. For a pro rata basis, a matching percentage will be calculated by dividing each LEAs allowable expenditures by the statewide total of allowable expenditures, and applying that percentage to the amount of funding available in order to determine the funds reimbursed to the district.
Prior to the disbursement of matching grant funds in November 2021, a Commissioner's Memo will be published listing the matching funds each district will receive. ESA Matching Grant funds must be receipted and expensed using the following fund and revenue code: 2282 32382 ESA Match Grant
Matching ESA Grant funds may be used for any any of the evidence-based supports listed in section 6.07 of the Arkansas Division of Elementary and Secondary Education Rules Governing Student Special Needs Funding.