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 2024. 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 6, 2023. Please submit forms to Sarah Rogers at

Fiscal Request Memo and Instructions
     General Revenue Sheet for 2022-23
     General Revenue Sheet for 2023-24
     AHECB Operating Recommendations
Fiscal Request FR-1, FR-2, 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 2024-25 personal services requests to the Arkansas Division of Higher Education (ADHE).  It will not be necessary for you to submit forms unless you have new personal services requests.  However, please let me know if you will not submit changes for the 2024-25 Fiscal Year.

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 September 18, 2023.  Please submit forms to Chandra Robinson at

Example Form A
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.

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 2021-2023 Biennial Budget Request Process.

If new requests are needed, please contact Nick Fuller at no later than Friday, October 15, 2021.