The bill aims to enhance access to free meals for students in Arkansas who qualify for reduced-price meals under federally funded child nutrition programs. It introduces a new section to the Arkansas Code, specifically 6-18-720, which mandates that federal funds appropriated for child nutrition programs be utilized to provide school breakfasts and lunches at no cost to qualifying students. Public schools are prohibited from charging these students a reduced-price copayment for meals. If federal funds are insufficient, the Department of Education is required to use funds from the Public School Fund Account to cover the costs of providing these meals.

Additionally, the bill establishes reporting and auditing requirements to ensure transparency and compliance. The Department of Education must report annually on the child nutrition programs, detailing application procedures and the number of students applying for, receiving, or being denied free or reduced-price meals. Furthermore, an audit by the Arkansas Legislative Audit is mandated to assess the effectiveness of public schools' participation in these programs and their compliance with relevant laws. The bill defines "qualifying student" as K-12 students eligible for reduced-price meals, thereby clarifying the target demographic for these provisions.