1. (a)

   1. (1) When calculating the additional costs of the school election, the county board of election commissioners shall make its calculation regarding a specific election expense consistent with the procedures described in this part.
   2. (2) However, the following categories are not exclusive and all election expenses are governed by 7 CAR § 71-107.
   3. (3) If more than one (1) district is holding an annual school election within a county on the same election date, the calculations described below shall be performed separately for each district.

2. (b) Programming cost — Ballot faces.

   1. (1) When calculating the additional programing cost of formatting ballot styles, the county board of election commissioners shall determine number of additional ballot styles that are required due to the inclusion of issues or races that are to be determined in the annual school election.
   2. (2) The county board of election commissioners shall then multiply that number by the formatting cost for a single ballot style.

3. (c) Programming cost — Candidates/issues.

   1. (1) When calculating the additional programing cost of formatting each candidate or issue on the ballot, the county board of election commissioners shall determine number of additional candidates and issues that are required due to the inclusion of issues or races that are to be determined in the annual school election.
   2. (2) The county board of election commissioners shall then multiply that number by the cost of adding a single issue or candidate.
   3. (3) These same calculations shall be applied to the cost of formatting the candidates and issues on the audio ballots.
4. (d) Election officials. When calculating the additional cost of election officials, the county board of election commissioners should only include as additional costs the payment made to election officials appointed during an election solely because of the inclusion of the annual school election.

5. (e) Election commissioner meetings.

   1. (1) The county board of election commissioners may include, as an additional cost of the school election, one (1) meeting of the county board of election commissioners to perform the calculation required by this part.
   2. (2) Additional meetings of the county board of election commissioners may only be included if that meeting was called solely to address issues generated by the inclusion of the school election.
   3. (3) However, the county board of election commissioners shall not hold separate meetings to address school election issues solely for the purposes of generating reimbursement under this part.

6. (f) Supply cost.

   1. (1) When calculating the additional costs of election supplies, the county board of election commissioners may include as additional costs any additional supplies that are purchased only because of the inclusion of the school election.
   2. (2) Examples of such costs include but are not limited to the cost of extra RTAL rolls due to increased ballot lengths, extra thermal paper, etc.

7. (g) Advertising/publication cost.

   1. (1) A portion of the cost of publishing legally required notices can be recovered as an additional cost if the county board of election commissioners is able to determine what portion of the costs are attributed directly to the school election.
   2. (2) If the notice is included in a portion of the publication that is billed using a rate for each word or line of the notice, then the additional cost of the notice is those words or lines used associated with the annual school election.
8. (h) Paper ballots. The additional cost for any paper ballot produced solely due to the inclusion of the annual school election for use on election day, absentee ballot, or provisional ballots shall be an additional cost of the school election.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote to 7 CAR § 71-108(g) as follows: "School Elections have different publication requirements than preferential primary elections. See A.C.A. §6-14-109; A.C.A. §6-14-106(d)". "RTAL" means real time audit log.