Arkansas Department of Education Division of Elementary and Secondary Education ESA Matching Grant Program

Memo Information

Memo Number
Memo Date
Memo Type
District Fiscal Support
Regulatory Authority
Act 572 of 2023
Response Required
Assistant Superintendent; Bookkeepers; Federal Programs; General Business Managers; Superintendents

Primary Contact Information

Secondary Contact/s Information

Memo Text

Act 572 of 2023 appropriated $5,300,000 for the ESA Matching Grant Program. Districts will receive matching grant funds for Enhanced Student Achievement (ESA) expenditures for evidence-based programs to improve the academic achievement of identified national school lunch students.

These programs shall be limited to:

  • Tutors as set out in Ark. Code Ann. § 6-20-2305(b)(4)(C)(i)(a)(2);
  • Before-school academic programs and after-school academic programs, under Ark. Code Ann. § 6-20-2305(b)(4)(C)(i)(a)(5); and
  • Prekindergarten programs under Ark. Code Ann. § 6-20-2305(b)(4)(C)(i)(a)(5).

Expenditures incurred from July 1, 2022, to June 30, 2023, with the following codes, were eligible for matching grant funds:




 Before/After School Programs

1281 or 2281


 Pre-K Programs

1281 or 2281

1105, 1550, 1290


1281 or 2281


The calculation is based on ESA expenditures incurred during the fiscal year 2023 in the allowable categories.  Because the total of statewide expenditures exceeds the amount of funding allowed by the Act, funding is calculated on a pro-rata matching basis. This was determined by dividing the district's expenditures by the statewide total of allowable expenditures and applying that percentage to the amount of funding appropriated for the ESA Matching Grant.

ESA matching funds should be receipted using the following Fund and Revenue code:

2282 32382 ESA Match Grant

Matching funds may be used only for the expenditures allowed under this program and are meant to supplement, not replace the district's ESA spending.

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