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How Arkansas’s funding matrix and foundation aid shape per‑pupil dollars, BLR data show
Summary
Bureau of Legislative Research staff presented committee members with the components and calculations behind the funding matrix, showing foundation funding about $3 billion, per‑pupil spending around $9,900 (≈84% of national average) and how URT/local revenue affects districts differently.
Nell Smith of the Bureau of Legislative Research walked the Senate Education Committee through how Arkansas calculates the state foundation funding rate using a staffing‑and‑resource “matrix” and how foundation, categorical and other state funds interact to produce per‑student funding.
Smith said foundation funding (state + local) provides roughly $3,000,000,000 to schools and explained the three basic state funding types: foundation…
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