Physical education with Arkansas ESA and scholarship funds

What is covered, conditions and how to pay

Status: Covered with conditions. Covered within the 25% Extracurricular/PE/Field Trip cap; sports equipment excluded.
Conditions: Structured, supervised activities with a regular schedule, led by an adult who is not the parent. Sports that limit participation by tryouts or ability do not count. Gym memberships may qualify when they support the educational program. Required public-school sports participation fees may be paid.
Limits: All extracurricular, PE and field-trip spending together is limited to 25% of the year's EFA funds.
Payment routes: Payment Requests or Direct Pay, Reimbursement Requests
Documentation: Invoice or receipt for registration, membership or participation fees.
Not allowed: Sports equipment, athletic uniforms and gear; equipment and travel for competitive sports; tournament, meet and race fees; tickets to sporting events; trampolines and recreational equipment not tied to curriculum.
Example: dues and registration fees for community or homeschool sports leagues that do not exclude students based on tryouts or ability
Source: 2026-27 AR EFA Family Handbook (Arkansas DESE), Version 1.0, September 2026 Release, Common Allowed Expenses, 'Extracurricular Activities', p. 25; 'Sports Equipment', p. 24 (version Version 1.0, September 2026 Release). Checked 2026-10-19.

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