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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: 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
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:

Statutory information pertaining to budgets may be accessed as follows:  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:

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  or

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

SAG: jla