Tier 1 requirements apply to school districts, open-enrollment charter schools, and ESCs. 

Tier 1 financial training is required for:

Superintendents, Cooperative Directors, Charter Schools Directors, and the person responsible for preparing the annual school budget or overall accounting responsibility.

A first-year Arkansas superintendent or business manager is required to receive 12 hours of financial training which includes school laws of Arkansas, rules governing expenditures, fiscal accountability, and school finance, ethics, and financial accounting and reporting.

Each year after their initial 12-hour training, superintendents and business managers shall receive a 2-hour financial training update.