(1) "Athletic expenditures" means all direct expenses related to interschool athletic programs, including without limitation:
(A) The proportion of salaries or supplemental pay for staff for or related to interschool athletic programs or organized physical activity courses as provided under § 6-16-137, or both;
(B) All fringe benefits, including without limitation medical and dental insurance, workers' compensation, pension plans, and any other costs associated with employment of staff for interschool athletic programs;
(C) Travel, including bus-related operation and maintenance, to and from any interschool athletic program event for students, faculty, spirit groups, band, or patrons of the school district;
(D) Equipment;
(E) Meals;
(F) Supplies; and
(G) Medical expenses;
(2) "Classroom teacher" means an individual who is required to hold a teaching license from the Department of Education and who is engaged directly in instruction with students in a classroom setting for more than seventy percent (70%) of the individual's contracted time;
(3) "Interschool athletic program" means:
(A) Any athletic program that is organized primarily for the purpose of competing with other schools, public or private; or
(B) Any athletic program that is subject to regulation by the Arkansas Activities Association; and
(4) "State funds" means all money derived from state revenues, specifically including, but not limited to, distributions from the Department of Education Public School Fund Account and ad valorem property taxes distributed to a public school or school district.
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