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TO:           Superintendents of Schools

FROM:     Susan A. Gendron, Commissioner

DATE:      February 1, 2005

RE:           Estimated General Purpose Aid for Local Schools (GPA) Funding for FY 2005-06

On Friday, January 21, 2005 Governor Baldacci signed into law Chapter 2 “An Act To Increase the State Share of Education Costs, Reduce Property Taxes and Reduce Government Spending at All Levels”. Enclosed with this letter is an estimated subsidy printout (ED 281) for your unit(s) based on the passage of P.L. 2005, Chapter 2 (L.D. #1) and P.L. 2003, Chapter 712 (L.D. #1924). However, Senate Paper #111 requires that the Committee on Educational and Cultural Affairs review the components of Essential Programs and Services (EPS). Therefore, the amounts on these printouts are preliminary estimates and will remain preliminary until the completion of this review.

Detailed information on the actual calculation of the Essential Programs and Services Per-Pupil Rates will not be available for some time. The processes for creating these kinds of reports are cumbersome and very time consuming in our UNIX computer system. We are working on templates that could be used for informational purposes by individual school administrative units. We will keep you informed of our progress.

The amounts on the subsidy printouts (ED 281) are based on the new Essential Programs and Services Model and the Mill Expectation Formula that was passed in the last session of the Legislature (Chapter 712). The State share of these estimates is based on the level of the funding for 2005-06 proposed by the Governor and is contingent upon the appropriations in the State’s biennial budget being enacted into law.

School administrative unit 2005-06 budgets and warrant articles should be based on the provisions of P.L. 2005, Chapter 2 (L.D. #1).

A summary of the education funding highlights is provided below:

The proposed General Purpose Aid for Education (GPA) appropriation for FY 2005-06 is $837,453,898 and the proposed appropriation for FY 2006-07 is $892,548,428.

The EPSAllocations include the total of Operating Allocation, Other Subsidizable Costs, and Debt Service Costs defined as follows:

The State Share includes adjustments for debt service, per 20-A MRSA Section 15689, 84% special education based on the EPS special education model, and minimum State allocation. The “Fact Sheet” included with this letter includes estimated subsidy and data that has been updated and corrected.

For questions regarding estimates, please contact Jim Rier, Suzan Cameron or Joanne Allen of the Management Information Systems Team by email to , or


Link to the Essential Programs and Services (EPS) Model:


For use with ESTIMATED FY 2005-06 subsidy amounts

Please use the following notes to analyze your school unit’s subsidy estimate(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).

2005-06 Estimate Subsidy Printout (ED281) Amounts:

The following additional points should be noted:




K-8 Per Pupil Amount

9- 12 Per Pupil Amount

System Administration



Operation & Maintenance of Plant



Supplies and Equipment



Co-curricular and Extra-curricular



Professional Development



Instructional Leadership Support







K-8 Per Pupil Amount

9- 12 Per Pupil Amount

Student Assessment



Technology Resource