Arizona State law states that County School Superintendents (CSS) will handle the fiscal activities of districts (Title 15.304) including federal grant funds, unless the district has been approved for fiscal independence (R7-2-902). There are no additional federal appropriations to cover the CSS responsibilities of handling districts' federal projects.

1) Please click on the links below to view Indirect Cost Rates for the County School Superintendents.

•    FY 2007 County School Superintendents Indirect Cost Rates

•   FY 2008 County School Superintendents Indirect Cost Rates

•   FY 2009 County School Superintendents Indirect Cost Rates

•    FY 2010 County School Superintendents Indirect Cost Rates

•   FY 2007 Indirect Cost Rates for all entities

•   FY 2008 Indirect Cost Rates: Districts , Charters, Others

•   FY 2009 Indirect Cost Rates for all entities

•   FY 2010 Indirect Cost Rates for all entities (Revised on 02/03/2010 Indirect Cost Revision Memo)

* The U.S. Department of Education (USDOE) is the cognizant agency for ADE. ADE is the cognizant agency for school districts, charter holders, and county school superintendent offices. Community Colleges, universities, Arizona state agencies, local agencies, and non-profit organizations that wish to receive an approved indirect cost rate should send an Indirect Cost Rate Agreement issued by its cognizant agency directly to Gary Holland in the Audit Unit.

•    Indirect Cost Rates - Overview : "What Indirect Cost rates do"

•    ADE Indirect Cost Procedures Manual for LOCAL EDUCATION AGENCY (LEA)

•    County School Superintendent Indirect Cost Rates: Calculation worksheet and Instructional calculation memo

•    USDOE: Indirect Cost Overview

•    USDOE Grants & Contracts Education Department General Administrative Regulations (EDGAR) : Part 76 State Administered Programs Subpart F - What Conditions Must Be Met by the State and Its Subgrantees? ( 34 CFR 76.560 - 76.580 : INDIRECT COST RATES)

Effective July 1, 2007, Grants Management Enterprise will allow districts to use Combined Indirect Cost Rate against their grant projects. The Combined Indirect Cost Rate is only applied to districts if their County School Superintendent (CSS) handles the fiscal activities of districts including federal grant funds. The Combined Indirect Cost Rate is not applicable to district that has been approved for fiscal independence ( R7-2-902: Pilot District).

•    Memorandum : Combined Indirect Cost Rate

•    Combined Indirect Cost Rate Worksheet : Download this worksheet to calculate your combined indirect cost rate.

•    Combined Indirect Cost Rate Instruction : A Brief Introduction to Grant Management Update - Combined Indirect Cost Rate

•    A brief step by step Instructions for ADE Common Logon Indirect Cost Application

* Any questions related to Indirect Cost Calculation or approved Rates, please contact Gary Holland in the ADE Audit Unit at Gary.Holland@azed.gov or (602) 364-3518

Arizona Department of Education
Grants Management Bin #3
1535 West Jefferson Street
Phoenix, Arizona 85007
Phone: (602) 542-3695
Fax: (602) 542-4063
grants@azed.gov