Ark. Code Ann. § 6-20-2305 (b)(4)(D)(i) requires districts that used excess National School Lunch Act (NSLA) funds to supplement the teacher salary schedule or to pay non-recurring bonuses to classroom teachers to submit a year-end report to the Arkansas Department of Education (ADE). Section 6.11.5 of the “Arkansas Department of Education Rules Governing the Distribution of Student Special Needs Funding and the Determination of Allowable Expenditures of Those Funds” requires this written report to be provided to the Commissioner of Education on or before June 15. This date is being extended to November 15, 2008, for the 2007-2008 school year only. The report must include the following information:
1. Each program upon which NSLA funds were expended;
2. The amount of NSLA funds expended on each program;
3. The actual NSLA programs that were implemented by the district;
4. The actual content of each program and whether instructional materials were issued to the students for each program;
5. The students and staff assigned to each NSLA program;
6. The relevant test score data on students assigned to the NSLA programs as required by the ADE;
7. A content description of all professional development used to support NSLA programs and providing a listing of all teachers and staff assigned to such professional development;
8. A report on current student progress and longitudinal student progress for each NSLA program;
9. A report reconciling the budget for NSLA programs to actual NSLA expenditures; and,
10. The year-end balance of current year NSLA funds, carry forward or reserve NSLA funds and total NSLA funds.