Administrative Letter #21, Summary of Approved Budget and Report of School Appropriations Form (EF-M-46) for 2006-2007

ADMINISTRATIVE LETTER # 21
POLICY CODE: DB

TO: Superintendents of Schools

FROM: Susan A. Gendron, Commissioner of Education

DATE: February 15, 2006

SUBJECT: Summary of Approved Budget and Report of School Appropriations Form (EF-M-46) for 2006-2007

The Summary of Approved Budget and Report of School Appropriations Form (EF-M-46) for fiscal year 2006-2007 is now available for you to complete as soon as your budget has been approved. To obtain the form, visit our website at: http://www.maine.gov/education/forms/mis.htm This link will take you to the menu of school finance forms. At this menu, select the “Summary of Approved General Fund Budget and Report of School Appropriations EFM 46”. This link will provide you with access to all of the materials you will need to complete this report, including the EFM 46 report in spreadsheet form. 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. Please refer to the instructions titled "EF-M-46 Excel Spreadsheet Instructions", also available on our website, when preparing your form for submission. To ensure accuracy as we analyze your data, please submit the EF-M-46 form electronically as an email attachment to joanne.allen@maine.gov
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:

Excel Spreadsheet Instructions (instructions for completing the spreadsheet version of the EF-M-46 and for submitting the form electronically).
Basic Instructions (line-by-line instructions for completing the EF-M-46 report).
Summary of Approved Budget and Report of School Appropriations Form (EF-M-46 Excel spreadsheet).
Suggested Articles to Appropriate Monies for School Budgets for the Fiscal Year (sample warrant article; PLEASE NOTE NEW STATUORILY REQUIRED ARTICLES).
Year-End Balances (explanation and sample calculation of the penalty for unallocated balances in excess of 3%).
School Appropriations Amounts by Month for Fiscal Year 2006-2007 (for use by SADs or CSDs - sample form for monthly assessment amounts).
Assessment of School Administrative District Tax (for use by SADs - sample form for assessments for member municipalities).
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: http://janus.state.me.us/legis/statutes/ General budget statutes are located in 20-A M.R.S.A. §15690 through §15691 and §15693 through §15694. 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, 2006:

The original completed "Summary of Approved Budget and Report of School Appropriations" (EF-M-46) report for 2006-2007. (When submitting the form electronically, only page 3 with an original signature must be submitted in hard copy.)
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.
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 joanne.allen@maine.gov or suzan.cameron@maine.gov

REMINDER: Subsidy and debt service checks will be withheld beginning in August, 2006 if GPA Support Services has not received the following reports:

EF-M-45 Financial Report of Public Schools
EF-M-46 Summary of Approved General Fund Budget and Report of School Appropriations
EF-S-02 Special Education Program Report
EF-S-07 Request For Subsidy Allocation of Tuition and Board for Students with Disabilities

SAG: jla