ADE Director's Communication Memo Form

Memo Number : FIN-10-090

Date Created : 06/09/2010


Co-op Directors
other: General Business Managers

Type of Memo: Informational
Response Required: No
Section:   Fiscal and Administrative Services - William J. Goff, Assistant Commissioner
98% Collection Rate Calculation

Regulatory Authority:
A.C.A. §§ 6-20-2305 (as amended by Acts 965, 1186, 1397 of 2009) & 26-26-2002

Contact Person:
John Kunkel

Phone Number:


Final calculations of net revenues related to the uniform rate of tax are now complete. These calculations were completed in accordance with Ark. Code Ann. § 6-20-2305 (a)(4), which states the Arkansas Department of Education (ADE) shall recoup or distribute net revenues in excess of or less than 98% of the 25 mills uniform rate of tax, respectively.

School districts were notified of preliminary findings in Commissioner’s Memo FIN-10-070 and given time to reconcile their accounting records to the reported data from their respective county offices.

Final reports for each county, each school district, and a statewide analysis are now available to view and download at All original data submissions are also available at this web address.

Attached to this memo is the final worksheet detailing data for 2008 taxes collectible in 2009. It provides a summary of the template data submitted to ACD by the preparer of the tax books for each county. The column titled Total Dollars Disbursed from the County appears on the ACD report “Equitable Foundation Funding for Arkansas Schools” as $ Disbursed, with Delinquents, Post-Proration Total (highlighted at the bottom of the report page). Fringe county collections for each school district are included in the school district Total Dollars Disbursed from the County (column F on the attached worksheet).

The Final Funding Adjustment (column K) is the amount of URT dollars disbursed from the county (column G) subtracted from the 98% of URT Assessment (column H) with any deferred excess commissions from fiscal year 2009 added to that difference. The school districts highlighted in green are required to reimburse ADE for uniform rate of tax dollars received in excess of the 98%. Mail the reimbursement on or before June 15, 2010, to the LEA State Funding Unit at the Arkansas Department of Education, Four Capitol Mall, Room 105-C, Little Rock, Arkansas 72201. Districts entitled to additional uniform rate of tax, or URT, funds should expect to receive those payments in the third week of June.

Questions concerning the template data may be directed to Amy Thomas at or 501-682-4494. Other questions may be directed to John Kunkel at or 501-682-4476.

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