AR HB2128

Revises the definition of "athletic expenditures" to use "including without limitation" instead of "including, but not limited to" and reorganizes listed expense categories for interschool athletic programs

Changes reporting requirements from annual written certification to the State Board of Education by September 15 to ongoing submission of data through the Arkansas Public School Computer Network reporting cycle

Eliminates the requirement for annual written reports by school boards and replaces it with data submission during the appropriate APSCN reporting cycle and budget submissions under existing budget of expenditures and receipts requirements

Modifies audit and oversight procedures by removing specific Division of Legislative Audit review requirements and replacing them with general audit provisions under existing code sections

Makes similar streamlining changes to interschool scholastic activity expenditure reporting and definitions, using consistent language changes and simplifying certification and reporting procedures