AR SB142

For the 2021-2022 school year, calculates declining enrollment funding using the average of 2019-2020 and 2020-2021 average daily membership compared to the prior year.

For the 2022-2023 school year and beyond, calculates declining enrollment funding using the average of the two immediately preceding years' average daily membership compared to the prior year.

Allows schools experiencing enrollment decline to receive special needs isolated funding under Arkansas Code § 6-20-604 as an alternative to declining enrollment funding.

Addresses COVID-19 pandemic disruptions to accurate attendance tracking caused by fluctuating in-person versus virtual instruction, inadequate virtual student oversight, and missing students.

Declares an emergency to allow immediate implementation necessary to address school funding shortages and maintain orderly operations during the pandemic.