Ark. Code Ann. § 6-20-2305 requires the Arkansas Department of Education to set aside $5,300,000 to be used to provide school districts with
matching grants for expenditures of evidence-based programs intended to improve the academic achievement of identified national
school lunch students. ESA expenditures for tutors, before and after school academic programs and pre-kindergarten programs are eligible for ESA matching grant funds.
The funding calculation is based on ESA expenditures incurred from July 1, 2020 to June 30, 2021, with program codes 004, 204, 005, 205, 006 and 206. Because the total statewide expenditures exceed the amount of funding allocated by law, funding awards are calculated on a pro rata matching basis. A matching percentage will
be calculated by dividing the amount of funding available by the statewide total of
allowable expenditures and applying that percentage to district expense in
order to determine the amount of funds reimbursed to the district.
In order for the ESA matching funds to not be included in the 85% ESA expenditure requirements in the fiscal year in which the matching funds are received, the funds must be receipted and expensed using the following fund and revenue code: 2282 32382 ESA Match Grant
A list of ESA Matching Grant awards to be disbursed in November 2021 are linked to this memo. ESA Matching Grant funds may be used for the expenditures allowed under the supports and resources described in section 6.07 of the DESE Rules Governing Student Special Needs Funding.