Fiscal Appropriation Process
The Fiscal Appropriation Process begins in the fall of each odd numbered calendar year. Each fiscal year, institutions are required to submit requests for changes to personnel and budgets that will be reviewed by ADHE staff and submitted to the Higher Education Coordinating Board for final recommendations. These recommendations are then submitted to the Arkansas General Assembly to be approved and voted into law. See below for a description of each step in the recommendation process. You will also find the necessary instructions and forms to complete each step.
Archive of Budget Recommendation Manuals
Legislative Request Forms
These forms are used to request appropriations and present the General Revenue Recommendations for the fiscal session. The forms will be compiled into the A-Book and submitted to the Legislative Council for the institutional budget hearings in March 2026. It is very important that institutions pay close attention to these forms because these submissions play a role in determining appropriation levels for the next fiscal year.
The Legislative Request Forms are due on Wednesday, December 3, 2025. Please submit forms to Sarah Rogers at Sarah.Rogers@adhe.edu.
Fiscal Request Memo and Instructions
General Revenue Sheet for 2024-25
General Revenue Sheet for 2025-26
Preliminary AHECB Operating Recommendations
Fiscal Request FR-1, FR-3, FR-4, FR-5, FR-6, & Minority Contract Forms
Fiscal Request Example
Personal Services Requests
Personal Service Request forms are used to complete the fiscal personal service requests. Institutions of higher education must submit their 2026-27 personal services requests to the Arkansas Division of Higher Education (ADHE). Form A's and the completion of the Vacancies Tab MUST be completed for all institutions/entities whether changes are requested of not. Please follow the instructions regarding submission.
Form A is the primary personal services request document. Form A contains administrative, faculty, and auxiliary services positions. Form B is the summary of personal services requests. A narrative must accompany Forms A & B to provide justification for any requests that an institution wishes to make.
The Personal Service Request Forms are due on Friday, October 10, 2025. Please submit forms to Chandra Robinson at Chandra.Robinson@adhe.edu.
Memo
Instructions
Example Form A Submission WITHOUT CHANGES
Example Form A Submission WITH CHANGES
Form A
Form B
Special Language Requests
These forms are used by institutions to submit changes or additions to any special language in their appropriation bills. Special language is temporary law that is not adopted into Arkansas Code and only spans the biennium for which it is approved.
Instructions
Special Language Forms
Blank Template for New Special Language
Non-Formula Operating Requests
Non-formula operating request forms are used to request funding for non-formula entities. It will not be necessary for non-formula institutions/entities to submit forms unless there are new appropriation requests that were NOT included in the request made during the 2025-2027 Biennial Budget Request Process.
Non-Formula Request Instructions
Non-Formula Request Forms B and C
If new requests are needed, please submit to Sarah Rogers at Sarah.Rogers@adhe.edu no later than Wednesday, December 3, 2025.