(a) By October 1, the district must post to its website the following information:
- (1) Written policies for the fiscal operation of the district;
(2) Current comprehensive financial data reports including:
- (A) Local and state revenue sources;
- (B) Administrator, teacher salary, and benefit expenditure data;
- (C) School district balances, including legal and building fund balances; and
- (D) The district budget for the current year;
- (3) A financial breakdown of monthly expenses of the district;
- (4) Salary schedules for all employees, including extended contract and supplementary pay amounts;
(5)
- (A) All current contract information of all district employees, including but not limited to:
(i) Salary;
(ii) Benefits;
(iii) Stipends;
- (iv) Supplementary income;
- (v) Leave time; and
- (vi) All other contract terms.
- (B) Social security numbers, telephone numbers, personal addresses, and signatures shall not be published.
- (C) Superintendent performance targets shall be included with their contracts pursuant to Arkansas Code § 6-17-123(a); and
- (6) The annual school district statistical report.
(b) The information required by this section must consist of:
- (1) Actual data for the two (2) previous school years; and
- (2) The projected budget information for the current school year.