1. (a) All LEAs shall use APSCN to submit cycle reports to the Division of Elementary and Secondary Education using the Statewide Information System (SIS).
2. (b) The SIS Handbook shall be published annually by the division containing the required data elements and dates for cycle submissions.

3. (c)

   1. (1) All data submitted to the division by cycle submission (cycle data) is considered to be certified.
   2. (2) The superintendent or director of each LEA shall review and ensure the accuracy of all data submitted.

4. (d) Failure to submit cycle data by the prescribed date or the submission of inaccurate or incomplete data may result in one or more of the following:

   1. (1) Withholding of state funds;
   2. (2) An increased risk factor in determining whether additional auditing or an increased level of support is needed;
   3. (3) Referral to the division for consideration of a violation of the standards for accreditation;
   4. (4) Referral to the division for consideration of fiscal distress;
   5. (5) Referral to the Professional Licensure Standards Board;
   6. (6) Possible reporting to the appropriate authorities; or

   7. (7)

      1. (A) The division may require the LEA superintendent, director, and/or other school personnel identified by the division to attend additional training on proper data submission to address any deficiencies.
      2. (B) Failure to attend the required training may result in any of the actions listed in this subsection.

5. (e) Any district that fails to file the attendance record reports required by Arkansas Code § 6-18-213 shall have the remainder of its state foundation funding:

   1. (1) Withheld;
   2. (2) Placed in escrow; and
   3. (3) Released when the reports are received.
6. (f) The division may withhold state funds from any LEA that fails to file its budget or any other required report with the division by the deadline established on the list of all required financial accountability reports, provided that the division has met the deadline for providing information pertinent to meeting the deadlines.

Codification Notes: "APSCN" means the Arkansas Public School Computer Network. "LEA" means local educational agency.