Act 157 of the 2026 Fiscal Session appropriated $5,776,183 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 students identified under the national school lunch program.

Eligible program expenditures are limited to:

• Tutors (Ark. Code § 6-20-2305(b)(4)(C)(i)(a)(2));

• Before-school academic programs and after-school academic programs (Ark. Code § 6-20-2305(b)(4)(C)(i)(a)(5)); and

• Prekindergarten programs (Ark. Code § 6-20-2305(b)(4)(C)(i)(a)(5)).

Expenditures incurred from July 1, 2025, to June 30, 2026, with the following codes, were eligible for matching grant funds:

The calculation is based on ESA expenditures incurred during the fiscal year 2026 in the allowable categories.  Total statewide expenditures exceed the amount of funding appropriated; therefore, funding is calculated on a pro-rata 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.

FY 2026 -2027

Districts will receive matching grant funds based on appropriation/funding levels determined during session in the spring of 2027 for Enhanced Student Achievement (ESA) expenditures on evidence-based programs to improve the academic achievement of identified national school lunch students. The program is limited to tutors, before or after school academic programs and pre-kindergarten programs.  Expenditures incurred from July 1, 2026, to June 30, 2027, with the following codes will be eligible for matching grant funds:

If total statewide expenditures exceed the amount of funding allocated by law, funding awards will be 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 expenses to determine the amount of funds reimbursed to the district.

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