Ark. Code § 6-62-807
Current with legislation from 2024 Fiscal and Special Sessions.
In accordance with the uniform reporting and auditing of intercollegiate athletic expenditures of state-supported institutions of higher education, maintenance of facilities expenditures related to all intercollegiate teams and spirit groups, excluding bands, shall be reported as actual costs of operating such athletic facilities or a proration of actual costs based on athletic usage.
Ark. Code § 6-62-807