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Bureau reports gaps in categorical and non‑matrix K–12 spending; ALE, special‑ed claims outpace formula funding
Summary
Bureau of Legislative Research staff told the Joint Education committees that Arkansas districts spent roughly $6.9 billion in K–12 funding in 2023 while some targeted programs — notably ALE and high‑cost special‑education claims — outpaced the formulaic funding they received, leaving unreimbursed claims and frequent transfers from other funds to cover services.
The Joint Education committees were presented with the Bureau of Legislative Research’s resource allocation report, which documented how Arkansas school districts relied on multiple funding streams in 2023 to meet student needs beyond what the adequacy matrix explicitly funds.
Bureau staff said total K–12 funding for fiscal 2023 was about $6.9 billion, with foundation funding representing roughly half of that amount. Staff walked members through categorical funds (such as Alternative Learning Environments, English‑learner funding and Enhanced Student Achievement), supplemental funds (isolated/small‑district, declining enrollment and student growth) and a broad set of non‑matrix spending categories districts cover with foundation, federal and local funds.
The report flagged several persistent gaps. Alternative Learning Environment (ALE) categorical funding totaled a little over $31 million in 2023 and served…
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