6 CAR § 130-242
“Local educational agency (LEA)” means a public board of education or other public authority legally constituted within the State of Arkansas for either administrative control or direction of, or to perform a service function for, public elementary or secondary schools in a city, county, township, school district, or other political subdivision of a state, or for a combination of school districts or counties as are recognized in a state as an administrative agency for its public elementary or secondary schools.