2025 Accounting Handbook for Maine School Administrative Units
Regular Instruction
Regular Elementary / Secondary Education Programs
Alternative (At Risk) Education Programs
English Learners
Gifted and Talented
Special Education
Special Programs
- Special Education Programs
- PreK Special Education Programs - (3, 4, or 5 Year olds with IEPs in PreK)
Career & Technical Education
Other Instruction
Co-Curricular and Extracurricular Activities
Summer School
Community/Junior College Education Programs
Student and Staff Support
Support Services - Students
Support Services - Instruction
System Administration
Support Services - General Administration
School Administration
Support Services - School Administration
Transportation & Busses
Student Transportation
Facilities & Maintenance
Operation and Maintenance of Plant
Debt Service and Other Commitments
Debt Service
All Other Expenditures
Child Nutrition
Community Service Programs
Nonpublic School Programs
Federal Revenues
Revenues from Federal Services
Adult Education
Adult / Continuing Education Programs
Capital Projects
Facilities Acquisition and Construction