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June 11, 2007

FACT SHEET

For use with Enacted FY 2007-08 subsidy amounts
PL 2007 Chapter 240
ED 281 “Computation of Unit Allocation to Fund Public Schools”

Please use the following notes to analyze your school unit's subsidy amount(s):

Please, keep in mind the power of the variables of State valuation, student enrollment, and the overall amount of GPA recommended.  For your unit(s), subsidy is largely determined by these trends.  In general, if a unit’s pupil count decreases from one year to the next, then its GPA amount will decline (assuming all other factors remain unchanged).  Current statute, which provides for averaging pupil counts over six (6) census points if there is a decline in the number of pupils, will help soften this impact.  Similarly, if a unit’s State valuation amount increases from one year to the next, then its GPA State share amount will also decline (again assuming all other factors remain unchanged). 

2007-08 Enacted Subsidy Amounts:

The subsidy for your unit(s) is based on the following information:

ED 281 Student Information:

  • Page 1 Lines 9, 10 and 11:  Attending student counts used for the calculation of EPS Per-Pupil Rates are based on the average of the April 1, 2006 attending students from the EF-M-12 report and the October 1, 2006 attending students from the MEDMS Student Information System.
  • Page 2 Lines 19 Resident Pupils and 21 Basic Counts:  Resident student counts used for the calculation of Operating allocations are based on the average of the April 1, 2006 subsidizable students from the EF-M-12 report and the October 1, 2006 subsidizable students from the MEDMS Student Information System.
  • Page 2 Line 21 Basic Counts:  Adult Education course counts used for the calculation of Operating allocations are derived from the EF-M-39A for January through June 2006 and the EF-M-39B for July 2006 through December 2006.
  • Page 2 Line 21 Basic Counts:  Equivalent Instruction student counts used for the calculation of Operating allocations are based on the average of the April 1, 2006 subsidizable students from the EF-M-12E report and the October 1, 2006 subsidizable students from the MEDMS Student Information System.
  • Page 2 Line 21 Weighted Counts:  The percentage of “resident” disadvantaged students is derived from information reported as of October 1, 2006 from the MEDMS Student Information System.
  • Page 2 Line 21 Weighted Counts: The count of limited English proficient students is derived from information reported as of October 1, 2006 from the MEDMS Student Information System.
  • Page 2 Line 21 Targeted Funds: Kindergarten through Grade 2 resident student counts used for the calculation of Operating allocations are based on the average of the April 1, 2006 subsidizable students from the EF-M-12 report and the October 1, 2006 subsidizable students from the MEDMS Student Information System.

ED 281 EPS Per-Pupil Rates:

  • Page 1 Line 13 B. through G.:  The EPS Per-Pupil Rates for each school administrative unit have been updated and based on 2006-07 MEDMS staff information data as of December 6, 2006.  Each school administrative unit’s EPS Per-Pupil Rates include the following per-pupil amounts not related to staffing, pursuant to 20-A M.R.S.A. §15680, in accordance with the amounts determine pursuant to 20-A MRSA Section 15680:

Category

K-8 Per Pupil Amount

9- 12 Per Pupil Amount

System Administration

$359

$356

Operation & Maintenance of Plant

$956

$1136

Supplies and Equipment

$311

$430

Co-curricular and Extra-curricular

$30

$102

Professional Development

$52

$52

Instructional Leadership Support

$21

$21

ED 281 EPS Per-Pupil Rates for Targeted Funds:

  • Page 2 Line 21 Targeted Funds:  Targeted EPS Per-Pupil Rates not related to staffing, pursuant to 20-A M.R.S.A. §15680, are listed separately on the subsidy printouts.  The amounts determine pursuant to 20-A MRSA Section 15680 are as follows:

Category

K-8 Per Pupil Amount

9- 12 Per Pupil Amount

Standards Based Implementation

$40*

$40*

Technology Resource

$87

$265**

*An additional funds per student will be provided by the State Department of Education for the standards based implementation.
**Includes $171 per student for one-to-one high school technology for two grades.

ED 281 Section B. Other Subsidizable Costs:

  • Line 31:  The Gifted & Talented Allocation is based on expenditures from the EF-S-02 report but not exceeding the approved amount for 2005-06 approved gifted and talented programs.
  • Line 32, Special Education – EPS Allocation:  The Special Education EPS allocation based on 20-A MRSA Section 15681-A subsection 2 and includes an estimated amount for the High Cost Out-of-District placement adjustments.  These estimates will be replaced with actual amounts when the data is available late in the 2007-08 fiscal year.
  • Line 34:  The Vocational Education Expenditures is based on expenditures from the EF-M-45 report for 2005-06 for approved CTE programs.
  • Line 35, Transportation – EPS Allocation:  The Transportation EPS allocation based on 20-A MRSA Section 15681-A subsection 3.
  • Line 36:  Bus Purchases:  Approved bus purchases amounts are in accordance with approvals by the Department of Education’s School Transportation Specialist and are based on the new State bus contract.  Subsidies for approved bus purchases may change following receipt of the unit's end-of-year financial report (EF-M-45) for FY 2006-07.

ED 281 Section C. Debt Service Allocations:

  • Line 41:  Principal and Interest:  Includes the principal and interest payments or portion of principal and interest payments for school construction projects that have already been bonded and that have been approved for State participation.
    • School Construction projects approved for State participation that have not been bonded:  The principal and interest amounts for un-bonded school construction projects are NOT included in this ED 281 printout.    If you have an un-bonded project, you must estimate the local and state impact and include these amounts in your budget for FY 2007-08.  Once these projects have been bonded and actual repayment schedules are received by the Department of Education, subsidy will be recalculated to include the 2007-08 payments.
    • Local only debt service – principal and interest payments or portion of principal and interest payments that are solely the responsibility of the local school administrative unit are not eligible to be included in the ED 281 however, you must include these amounts in your budget for FY 2007-08.
  • Lines 43 & 43A – Lease and Lease Purchase of Space:  Approved lease-purchases and approved leases are in accordance with approvals by the Department of Education School Facilities staff and are available on the following website: http://www.maine.gov/education/const/lease.htm   Subsidies for approved lease-purchases and for approved leases may change following receipt of the unit's end-of-year financial report (EF-M-45) for FY 2006-07.

ED 281 Section D. Local Contribution Calculation – Mill Expectation:

  • State Valuation:  The State valuation for each municipality is the certified State valuation for 2006 from Maine Revenue Services.
  • Average Calendar Year Resident Pupils – SADs and CSDs only:   Resident student counts used for the calculation of the average calendar resident pupils are based on the average of the April 1, 2006 subsidizable students from the EF-M-12 report and the October 1, 2006 resident students from the MEDMS Student Information System excluding students transferred under a superintendent’s agreement.

ED 281 Section E. Totals and Adjustments:

  • Line 49 – Total Allocation, Local and State Contribution:  Indicates the Total Allocation and the Local and State Contributions prior to any adjustments.
  • Lines 49A, 49B, 49C, or 49D:  These lines will only print if a school administrative unit is eligible for any of the following adjustments:
    • Line 49A Adjustment for Debt Service per 20-A MRSA Section 15689 subsection 2. For eligible school administrative units, this adjustment will reduce the local contribution and increase the State contribution.
    • Line 49B Adjustment for 84% of Special Education Cost per 20-A MRSA Section 15689 subsection 1. For eligible school administrative units, this adjustment will reduce the local contribution and increase the State contribution.
    • Line 49C Minimum State Allocation Adjustment per 20-A MRSA Section 15689 subsection 1. For eligible school administrative units, this adjustment will reduce the local contribution and increase the State contribution.
    • Line 49D Minimum State Allocation Adjustment for Towns in SAD/CSD per 20-A MRSA Section 15689 subsection 1. For eligible school administrative units, this adjustment will reduce the local contribution and increase the State contribution.  The reduction to the local contribution must be applied to the eligible municipality.
  • Line 50 – Adjusted Allocation, Local and State Contribution:  Indicates the Total Allocation and the Local and State Contributions after any adjustments on lines 49A, 49B, 49C and/or 49D.
  • Lines 51 and 52 – Audit Adjustments:  The subsidy amount has been adjusted for those units with existing audit adjustments.
  • Line 53 – Adjustment for Un-appropriated Required Local Contributions:  A school administrative unit's subsidy may be reduced, as a result of not raising the full amount of the required local contribution of the cost for funding public education from kindergarten to grade 12 for FY 2007-08 pursuant to 20-A MRSA Section 15690 subsection 1 paragraph C.
  • Line 54 – Adjustment for Unallocated Ending Balances in Excess of 3%:  A school administrative unit's subsidy may be reduced, as a result of having an unallocated ending balance exceeding 3% of the FY 2006-07 budget that the local school board has not agreed to disburse in the next fiscal year or over a period not to exceed 3 years pursuant to 20-A MRSA Section 15689-B subsection 6.
  • Line 55 – Long-Term Drug Treatment Centers Adjustment:  The subsidy amount hasbeen adjusted for eligible units that provide educational programs to students in Long-Term Drug Treatment Centers pursuant to 20-A MRSA Chapter 327.
  • Line 56 – Emergency Bus Replacement Loan:  The subsidy amount has been adjusted for the annual payments for those units that purchased Carpenter replacement buses.   2007-08 is the fourth year of the five-year repayment schedule – 2008-09 will be the final repayment year.
  • Line 57 – High School Laptop Payments:  At this time, the subsidy amount has NOT been adjusted for the annual payments for those units which are participating in the high school laptop program that began in 2004-05.  These amounts will be included at a later date.
  • Line 58F – EPS Transition Adjustment:  Eligible school administrative units have received a transition adjustment that has been calculated to minimize the adverse fiscal impact that may be experienced by some municipalities as a result of the phase-in of the Essential Programs & Services Funding Act pursuant to 20-A MRSA Section 15686.
  • Line 58G – Limitation of Increases Adjustment – 15%:   For fiscal year 2007-08 a school administrative unit may not receive more than 15% increase in general purpose aid for local school from 2006-07 to 2007-08 including transition adjustments and excluding any decline in total debt service allocation. For fiscal year 2007-08, the maximum state and local spending target pursuant to section 15671-A shall exclude the amount resulting from the 15% limitation of increases for those school administrative units affected by this limitation.
  • Line 59 – Minimum Teacher Salary Adjustments:  At this time, the subsidy amount has NOT been adjusted for the annual payments for those units for eligible staff with salaries below $30,000.   These amounts will be included once the 2007-08 Staff Information System data is available and has been verified.

ED 281 Section F. Adjusted Local Contributions by Town (SADs and CSDs only):

This section appears only if a school administrative district or a community school district has adjustments on lines 49A, 49B, 49C and/or 49D.  This section provides an adjustment of the local contributions by municipality required for the unit’s warrant article pursuant to 20-A MRSA Section 15690 subsection 1, paragraph B.