Arkansas Code Title 6. Education § 6-41-220. Equal efforts and expenditures

(a)(1) It is the responsibility of school districts to expend effort on behalf of the education of each child with disabilities equal to the effort expended on account of the education of each child who does not have a disability.

(2) Any additional effort necessary to provide supplemental aids and services shall be the ultimate responsibility of the state but shall, to the maximum extent practicable, be the responsibility of the local school districts.

(b)(1) Two (2) or more school districts may join together to establish special classes for children with disabilities.

(2) In such event, one (1) school district shall be designated as the controlling agent, and all reimbursement for the education of children with disabilities from the State Board of Education shall be made to this school district.

(3) Local revenues or tuition from other districts participating in the cooperative will be paid to the controlling school district on an accepted prorated formula per child.