Arkansas Department of Education Division of Elementary and Secondary Education 2022-2023 Teacher Salary Equalization Funding

Memo Information

Memo Number
Memo Date
Memo Type
Fiscal & Administrative Services
Regulatory Authority
A.C.A. ยง 6-20-2305(b)(6), Act 680 of 2021
Response Required
Superintendents; General Business Managers

Primary Contact Information

Memo Text

Acts 679 and 680 of 2021 created the Teacher Salary Equalization Fund designed to assist school districts in increasing teacher salaries. For the 2022-23 school year, 227 school districts have been identified by DESE as having an average annual teacher salary below the statewide target average annual salary to be eligible for Teacher Salary Equalization funding. For the 2021-22 and 2022-23 school years, the General Assembly has set the statewide target average annual salary at $51,822. For 2022-23, the DESE has calculated each school district’s annual average non-federal classroom teacher salary as reported on the 2020-21 Annual Statistical Report and described in lines 83-84. National Board-Certified Bonuses were subtracted from the reported average in determining eligibility. Districts that did not receive Teacher Salary Equalization funds in 2021-22 and that have a 2020-21 average non-federal classroom teacher salary of less than $51,822 after subtracting NBCT bonuses are eligible for Teacher Salary Equalization funding in 2022-23. Additionally, all districts that received Teacher Salary Equalization funding in 2021-22 will receive at least the same amount of funds in 2022-23, regardless of their 2020-21 average teacher salary or any drop in Average Daily Membership (ADM). Funding for eligible districts is $185 multiplied by the prior year ADM of the district. 

Attached is a list of school districts the DESE has determined to be eligible for Teacher Salary Equalization funds in 2022-23. Please note that the amounts in column labeled “2022-23 TSEF Allocation” are based on the 2021-22 three-quarter average ADM as reported in Cycle 6. Any Cycle 7 corrections to ADM within the first three quarters of 2021-22 may change a district’s 2022-23 allocation. Additionally, qualifying current-year funded open-enrollment charter schools in 2022-23 will receive Teacher Salary Equalization funds based on their 2022-23 three-quarter average ADM.

Teacher Salary Equalization funding shall be expended only for teacher salaries and benefits.  For further guidance, please see Commissioner's Memo FIN-21-048.

As a reminder disbursement of Teacher Salary Equalization funding is done monthly. The exact amount a district receives for Teacher Salary Equalization must be transferred to the teacher salary fund with accounts 69314 and 52204. The journal entry required to make this transfer from fund 2001 to fund 1000 is as follows:

DR          2001520000000000            69314

CR          2001                                    01010 (CASH)

DR          1000                                    01010 (CASH)

CR          1000                                    52204

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