Arkansas Department of Education Division of Elementary and Secondary Education 2022-2023 Preliminary 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

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Memo Text

There is good news regarding average teacher salaries in Arkansas school districts!  First, the average teacher salary for traditional school districts and open-enrollment charter schools increased by approximately $1,200 in the 2020-2021 school year.  Additionally, Acts 679 and 680 of 2021 have created the Teacher Salary Equalization Fund designed to assist school districts in increasing teacher salaries.  Fifty-two school districts are receiving Teacher Salary Equalization Funds in the 2021-2022 school year.

For the 2022-2023 school year, school districts must be 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 2021-2022 and 2022-2023 school years, the General Assembly has set the statewide target average annual salary at $51,822.  For 2022-2023, the DESE has calculated each school district’s annual average non-federal classroom teacher salary as reported on the 2020-2021 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 2021-2022 and that have a 2020-2021 average non-federal classroom teacher salary of less than $51,822 after subtracting NBCT bonuses are eligible for Teacher Salary Equalization funding in 2022-2023.  Additionally, all districts that received Teacher Salary Equalization funding in 2021-2022 will receive at least the same amount of funds in 2022-2023, regardless of their 2020-2021 average teacher salary or any drop in ADM.  Funding for eligible districts is $185 multiplied by the prior year Average Daily Membership (ADM) of the district. 

Attached is a list of school districts the DESE has determined to be eligible for Teacher Salary Equalization funds in 2022-2023.  Please note that the amounts in column labeled “2022-2023 TSEF Preliminary Allocation” are estimates based on the 2020-2021 three-quarter average ADM.  Actual funding amounts per district for the 2022-2023 school year will be determined after the 2021-2022 three-quarter ADM is finalized in cycle 7.

Teacher Salary Equalization funding shall be expended only for teacher salaries and benefits.

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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