1. (a)

   1. (1) A matching grant program has been established for enhanced student achievement expenditures for evidence-based programs to improve the academic achievement of identified national school lunch students.

   2. (2) These programs shall be limited to:

      1. (A) Tutors;
      2. (B) Before-school academic programs and after-school academic programs, including transportation to and from the programs; and
      3. (C) Prekindergarten programs.

2. (b)

   1. (1) Only those expenses coded with the appropriate codes for the allowable uses outlined in subsection (a) of this section will be eligible for matching funds.
   2. (2) The allowable program codes to be used when coding expenditures will be published annually by the Division of Elementary and Secondary Education.

3. (c)

   1. (1) Available funding will be distributed to school districts on a dollar-for-dollar matching basis for allowable expenditures unless the total of statewide expenditures exceeds the amount of funding allowed by the act, at which point funding will be paid on a pro rata matching basis to the districts.
   2. (2) For a pro rata basis, a matching percentage will be calculated by dividing each LEA’s allowable expenditures by the statewide total of allowable expenditures and applying that percentage to the amount of funding available in order to determine the funds reimbursed to the district.
4. (d) In order for the enhanced student achievement matching funds not to be calculated towards the eighty-five percent (85%) enhanced student achievement expenditure requirements in the fiscal year in which the matching funds are received, the funds must be receipted and expensed using the ESA Matching Grant fund and revenue code specified by the division.

5. (e) Matching funds:

   1. (1) May be used only for the expenses allowed under this program; and
   2. (2) Are meant to supplement, not replace, the districts’ enhanced student achievement spending.
6. (f) Only expenses incurred from July 1 to June 30 of the previous fiscal year are eligible for reimbursement from any available funding appropriated.
7. (g) By October 15, the division will publish a commissioner’s memo listing the reimbursements each district is expected to receive.

Codification Notes: “LEA” means local education agency. "ESA" means enhanced student achievement.