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ADMINISTRATIVE LETTER:  20   
POLICY CODE: DB

 

TO:                Superintendents of Schools

FROM:            Susan A. Gendron, Commissioner of Education

DATE:             February 13, 2007

RE:                 FY 2007-2008 Budget Reporting

Beginning March 1, 2007, the MEDMS Financial System will be ready to accept your FY 2007-2008 budget data.  The MEDMS system will be the only method for reporting budget information to the Department this year.  The EFM 46 form is no longer used to report annual budgets to the Department; this form now only exists in an abbreviated format, as a spreadsheet supplement to the MEDMS Financial System data filed by school administrative districts and community school districts.  Only these two types of school administrative units need to complete the revised supplemental spreadsheet for concurrent submission with budget data via the MEDMS Financial System.  The spreadsheet is available at http://www.maine.gov/education/forms/mis.htm

A MEDMS Financial System “Getting Started” User Guide is available on our website to assist you with loading your budget data into the system.  The user guide is available at

http://www.maine.gov/education/medms/financialinfolist.html

Section III of the document, entitled “Financial Submissions”, will guide you through the data file upload process.  All school units will need to submit three completed budget files:  Budget Revenue, Budget Expenditure and Budget Balance Sheet by August 15, 2007.  In addition, SADs and CSDs will need to submit the supplemental spreadsheet referenced above to detail budget assessments to member towns.
Additional documents are available from the Department of Education’s homepage at the Internet address given above to assist you in your budget process:

For use by all school administrative units:

    • Suggested Articles to Appropriate Monies for School Budgets for the Fiscal Year (sample warrant article; PLEASE NOTE NEW STATUTORILY REQUIRED ARTICLES).
    • Year-End Balances (explanation and sample calculation of the penalty for unallocated balances in excess of 3%).

For use by school administrative districts and community school districts:

    • Summary of Approved General Fund Budget and Report of School Appropriations (required to be filed with your MEDMS Financial System Budget submission).
    • School Appropriations Amounts by Month for Fiscal Year 2007-2008 (sample form for monthly assessment amounts).
    • Assessment of School Administrative District Tax (sample form for assessments for member municipalities).
    • Assessment of Community School District Tax (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 filing the following information with the Department of Education, School Finance and Operations:

Within 30 days of the passage of your budget but no later than August 15, 2007:

1. Submission of the following FY 2007-2008 budget files to the MEDMS Financial System:

  • Budget  Revenue
  • Budget  Expenditure
  • Budget  Balance Sheet

2. For school administrative districts and community school districts, a completed "Summary of Approved Budget and Report of School Appropriations" spreadsheet for 2007-2008. (This spreadsheet may be uploaded to the MEDMS Financial System as a supplementary document).

3. A copy of the minutes of the meeting which show the approval of appropriations.  For school administrative units whose budget is approved by referendum vote, also include a copy of the vote declaration. (If available in electronic format, these documents may be uploaded to the MEDMS Financial System as a supplementary document).

4. A copy of the corresponding warrant or resolution. (If available in electronic format, these documents may be uploaded to the MEDMS Financial System as a supplementary document).
If you have questions or need clarification regarding the FY 2007-2008 budget filing requirements, please contact Joanne Allen at joanne.allen@maine.gov  

SAG: jla