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TO:                  Superintendents of Schools

FROM:            Susan A. Gendron, Commissioner

DATE:             February 17, 2004

SUBJECT:       Summary of Approved Budget and Report of School Appropriations Form (EF-M-46) for 2004-2005

The Summary of Approved Budget and Report of School Appropriations Form (EF-M-46) for fiscal year 2004-2005 is now available for you to complete as soon as your budget has been approved.  To obtain the form, visit our website at: and select the “Data” option from the menu.  From the “Data” menu, select “Forms”.  At the “Forms” page, you will find a directory of forms by number; activate that selection and scroll down until you reach the “EF-M-46” selection.  This spreadsheet is designed in MS Office 95, version 5.0, and its use 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.  If you are unable to access the electronic form, please contact the Department’s General Purpose Aid (GPA) Support Services Division at 624-6790 to obtain 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.    Please submit the EF-M-46 form either electronically as an email attachment to or by diskette to ensure accuracy as we analyze your data.  

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

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

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 2003-2004 (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 District Tax (for use by CSDs - sample form for assessments for member municipalities).

Statutory information pertaining to budgets may be accessed as follows:  General budget statutes are located in 20-A M.R.S.A. §15614 through §15618.  Budget statutes specific to school administrative districts may be found in 20-A M.R.S.A. §1302 through §1309.  Budget statutes specific to community school districts may be found in 20-A M.R.S.A. §1701 through §1701-B. 

The following deadline must be met by returning the following items to the Department of Education, General Purpose Aid (GPA) Support Services:

Within 30 days of the passage of your budget but no later than July 15, 2004:

1. The original completed "Summary of Approved Budget and Report of School Appropriations" (EF-M-46) report for 2004-2005.  (If submitting electronically, only page 3 with an original signature must be submitted in hard copy.)

2. A copy of the minutes of the meeting, which show the approval of appropriations.  For those school administrative units whose budget is approved by referendum vote, also include a copy of the vote declaration.

3. A copy of the corresponding warrant or resolution.

If the minutes, vote declaration 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 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, 2004 if GPA Support Services 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

SAG: jla