Arkansas Department of Education Division of Elementary and Secondary Education Indirect Cost Rates for Fiscal Year 2017-18

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Memo Number
Memo Date
Memo Type
Fiscal & Administrative Services
Regulatory Authority
2 C.F.R Part 200
Response Required
Federal Programs; Superintendents; General Business Manager

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Memo Text

Attached are the restricted indirect cost rates for fiscal year 2017-2018. Rates for Arkansas school districts, educational service cooperatives, and open-enrollment public charter schools are listed separately.


The fiscal year 2017-2018 rates have been calculated using fiscal year 2015-2016 data and applying a carry-forward method.  The fiscal year 2017-2018 indirect cost rates are to be used for expenditures in the fiscal year 2017-2018.  Please note that, these are the final 2017-18 rates and no rate adjustments are required at the end of 2017-18 for budgeting purposes. If the district is planning on budgeting indirect cost, please make sure that it is budgeted using these rates in the 2017-18 budgets in the Indistar software.


Please visit ADE’s Federal Funding Website ( for current and previous years indirect cost rates, subaward material and an indirect cost calculation tool. The indirect cost calculation tool is not required and does not require any additional data submissions to ADE, however it may be helpful in determining the indirect costs that may be charged against federal grant programs.


Please contact Kristy Hobson at or 501-682-0116 or Amy Thomas  at or 501-682-3636 with questions concerning the calculation of these rates. 


Questions concerning the application of these rates, including budget issues may be directed to Annette Pearson at or 501-683-1243.

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