(b) Eligible expenditures must include strategies to:

1. (1) Increase student achievement;
2. (2) Reduce gaps in achievement among student subgroups; or
3. (3) Create conditions that support student learning with a direct tie to improved student outcomes.

(c) Eligible expenditure types include without limitation personnel, materials, supplies, services, and equipment including technology to implement or support the purposeful use of funds as outlined in the following categories:

1. (1) If the school district meets the teacher compensation requirements according to the minimum salary schedule under Arkansas Code § 6-17-2403 for teachers serving in positions required by the Rules Governing Standards for Accreditation of Arkansas Public Schools and School Districts, 6 CAR pt. 61, without using enhanced student achievement funding:

   1. (A) The hiring of additional teachers for core academic subject areas, as identified in the Rules Governing the Arkansas Qualified Teacher Requirements, 6 CAR pt. 182, that are not required by the Rules Governing Standards for Accreditation of Arkansas Public Schools and School Districts, 6 CAR pt. 61; and
   2. (B) The enhancement of teacher salaries for recruitment and retention purposes or additional compensation for teachers who assume identified leadership roles or additional responsibilities that support student academic achievement;

2. (2) Academic supports and interventions, including without limitation:

   1. (A) Curriculum specialists;
   2. (B) Facilitators;
   3. (C) Tutors;
   4. (D) Dyslexia interventions; and
   5. (E) Response to Intervention;
3. (3) Social, emotional, and behavioral supports;
4. (4) Physical and mental health resources, including without limitation personnel;

5. (5) Early intervention resources, including without limitation:

   1. (A) Prekindergarten programs;
   2. (B) School tutoring programs that take place before or after school; and
   3. (C) Early literacy interventions; and

6. (6) Access to post-secondary opportunities, including without limitation access to:

   1. (A) Career coaches;
   2. (B) Concurrent credit courses;
   3. (C) College entrance support; and
   4. (D) Career-readiness support.