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 (Last updated on 06/26/2008)

•   FY 2007 Indirect Cost Rates for all entities

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

•   FY 2009 Indirect Cost Rates for all entities (Last updated on 06/26/2008)

* 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 (Currently listed under Others) 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 Resolution Unit.

3) Combined Indirect Cost Rate
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

•    Logon to ADE Common Logon

•    Select Indirect Cost under Common Logon Application Menu (if you don't have this menu, please contact ADE Support Center and request Indirect Cost to be added to your common logon). Any questions related to Common Logon account, please contact the ADE Support Center at (602) 542-7378 if you are in the Phoenix area. Outside the Phoenix area (866) 577-9636 or E-mail enterprise@ade.az.gov. Or Click here for more information.)

•    Enter a School or District CTDS number and click "Continue"

•    View ADE approved Indirect Cost Rate . These indirect cost rates are based on LEA's Annual Financial Report (AFR) expenditures plus a carry forward provision.

•    LEA can review the details of their Indirect Cost Rate calculation by clicking "Request a detailed Indirect Costs Report".
•    The indirect Costs Procedures Manual can be found in both word and Adobe formats for LEA to download.