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TO:                  Superintendents of Schools

FROM:            J. Duke Albanese, Commissioner

DATE:             March 19, 2001

SUBJECT:       Summary of Approved Budget and Report of School Appropriations (EF-M-46) for 2001-2002

The Summary of Approved Budget and Report of School Appropriations form (EF-M-46) for fiscal year 2001-2002 is now available on our website for your completion. The address is:  Select the “forms” option from the menu.  Please submit the EF-M-46 either electronically or by diskette.   This spreadsheet version will save time for you.  All calculations are performed by the spreadsheet, eliminating manual calculations and the corrections that come from errors in manual calculations.  The spreadsheet is a MS Office 95, Excel version 5.0 file that can be downloaded from the Department of Education’s homepage. If you do not have access to the Internet, please contact the M.I.S. Team at 624-6790 for a diskette. Please refer to the instructions titled "EF-M-46 Excel Spreadsheet Instructions", also available on our website, when preparing your form for submission.  Also, please note on page 4 that we are requesting some additional information from school administrative districts and community school districts concerning cost sharing agreements. 

Here is a complete list of forms pertaining to the budget process; these are available from the Department of Education’s homepage:

Ø      Excel Spreadsheet Instructions (instructions for completing the spreadsheet version of the EF-M-46 and for electronically submitting the form).

Ø      Basic Instructions (line-by-line instructions for completing the EF-M-46 report).

Ø      Summary of Approved Budget and Report of School Appropriations form (EF-M-46 Excel spreadsheet).

Ø      Suggested Articles to Appropriate Monies for School Budgets for the Fiscal Year (sample warrant articles).

Ø      Year-end Balances (explanation and sample calculation of the penalty for unallocated balances in excess of 3%).

Ø      School Budget Worksheet (worksheet for determining total, state and local amounts for articles).

Ø      School Appropriations Amounts by Month for Fiscal Year 2001-2002 (for use by SADs or CSDs  - sample form for monthly assessment amounts).

Ø      Assessment of School Administrative District Tax (for use by SADs  - sample form for assessments for member municipalities).

Ø      Assessment of Community School Districts Tax (for use by CSDs - sample form for assessments for member municipalities).

If you need statutory information pertaining to budgets, you may access the information as follows:   General budget statutes are located in M.R.S.A 20-A, Chapter 606, §15614 through §15618.  Budget statutes specific to school administrative districts may be found in M.R.S.A. 20-A, §1303 through §1309.  Budget statutes specific to  community school districts may be found in M.R.S.A. 20-A, §1701 through §1701.B. 

The following deadlines must be met by returning the following items to the Department of Education, Management Information Systems Team:

Deadline: July 1, 2001:

1. The original completed "Summary of Approved Budget and Report of School Appropriations" (EF-M-46) report for 2000-2001. (If submitting electronically, only page 4 with an original signature must be submitted in hard copy.)

2. A copy of the minutes of the meeting, which shows the approval of appropriations.

3. A copy of the corresponding warrant or resolution.

If the minutes and warrant articles are not immediately available, please send the completed EF-M-46 report with a memo stating that the minutes and warrant will be sent and indicate the date that we may expect them.

If you need any assistance in completing the EF-M-46 report, please contact Joanne Allen or Suzan Cameron in the M.I.S. Team at 624-6790.  You may also reach them by e-mail as follows: or

REMINDER:  Subsidy and debt service checks will be withheld beginning in August if the MIS Team has not received the following reports:

Ø      EF-M-45 Financial Report of Public Schools

Ø      EF-M-46 Summary of Approved General Fund Budget and Report of School Appropriations

Ø      EF-S-02 Special Education Program Report

Ø      EF-S-07 Request For Subsidy Allocation of Tuition and Board for Students with Disabilities


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