(a)
(1) Each school district shall make the following information and data easily identified on its website or the website of the school district's education service cooperative, if the education service cooperative maintains the school district's website:
(A) Current comprehensive financial data reports for school districts, including:
(i) Local and state revenue sources;
(ii) Administrator and teacher salary and benefit expenditure data;
(iii) School district balances, including legal balances and building fund balances;
(iv) Minutes of regular and special meetings of the school district board of directors;
(v) The school district budget for the ensuing year, which shall be posted on the website within thirty (30) days following the date required to be submitted to the Division of Elementary and Secondary Education;
(vi) A financial breakdown of monthly expenses of the school district;
(vii) Salary schedules for all employees, including extended contract and supplementary pay amounts;
(viii) Current contract information with all school district employees, except that Social Security numbers, telephone numbers, personal addresses, or signatures shall not be published;
(ix) The annual budget of the school district; and
(x) The annual school district statistical report; and
(B) Each school district's personnel policies required under § 6-17-201 et seq. and § 6-17-2301 et seq.
(2) Information and data required to be made available and easily accessible on the school district's website under this section shall:
(A) Be easily accessible through the homepage of the website under a link titled “State-Required Information” to a page on the website where the information may be found; and
(B) Consist of the actual data for the two (2) previous school years and the projected budgeted information for the current school year.
(3)
(A) A direct link to the information required in this section shall be easily identifiable on the homepage of the website under a link titled “State-Required Information” to a page on the website where the information may be found.
(B) Under the State-Required Information link, the school district shall subdivide the information by the categories of the information.
(b) The division shall make the information and data required by this section available and easily accessible on the division's website by including direct links to the websites of all Arkansas school districts.