General Fund Expenditures - By Major Categories
	Major Categories		FY 1994	FY 1995	FY 1996	FY 1997	FY 1998	FY 1999	FY 2000	FY 2001	FY 2002	FY 2003	FY 2004	FY 2005	FY 2006	FY 2007	FY 2008	FY 2009	FY 2010	FY 2011
	General Purpose Aid for Local Schools	4	#######	#######	#######	#######	#######	#######	#######	#######	$702,686,340	$687,243,570	$699,041,403	$738,355,049	$838,193,470	$911,011,767	$954,353,096	$934,433,865	$889,714,836	$842,642,113
	Medicaid/MaineCare	4	#######	#######	#######	#######	#######	#######	#######	#######	$463,921,298	$487,966,182	$505,750,219	$582,012,779	$643,913,358	$604,261,444	$607,537,933	$558,831,894	$437,801,757	$483,312,486
	Personal Services	1	#######	#######	#######	#######	#######	#######	#######	#######	$352,378,431	$363,056,897	$362,183,685	$387,727,063	$398,416,458	$413,015,551	$425,571,308	$434,115,597	$431,759,184	$407,400,396
	Higher Education		#######	#######	#######	#######	#######	#######	#######	#######	$238,689,861	$235,384,460	$233,405,441	$241,187,901	$246,831,523	$262,043,743	$272,942,825	$266,014,980	$261,774,007	$268,331,934
	Teachers' Retirement	2	#######	#######	#######	#######	#######	#######	#######	#######	$168,214,621	$179,899,248	$170,014,497	$181,698,128	$148,459,994	$205,443,716	$196,871,807	$203,926,618	$208,993,254	$219,061,198
	Tax Relief and Reimbursement Programs		#######	#######	#######	#######	#######	#######	#######	#######	$118,240,381	$79,419,288	$128,885,755	$113,061,240	$31,484,362	$34,741,094	$33,960,289	$33,842,406	$34,445,217	$22,041,997
	Debt Service	3	#######	#######	#######	#######	#######	#######	#######	#######	$84,886,110	$94,888,075	$91,157,529	$89,206,568	$96,042,927	$107,057,363	$101,848,646	$101,732,401	$116,474,424	$113,144,014
	Other		#######	#######	#######	#######	#######	#######	#######	#######	$454,667,195	$405,339,888	$393,793,566	$404,874,408	$421,068,315	$486,788,774	$490,555,572	$486,902,262	$485,470,838	$503,108,975
	Total General Fund Expenditures		#######	#######	#######	#######	#######	#######	#######	#######	$2,583,684,236	$2,533,197,609	$2,584,232,096	$2,738,123,135	$2,824,410,407	$3,024,363,451	$3,083,641,475	$3,019,800,023	$2,866,433,517	$2,859,043,111
Notes:
1	Detail of Personal Services:
	Salaries and Wages		########	########	########	########	########	########	########	########	$247,091,081	$245,902,865	$252,008,419	$253,691,577	$255,744,055	$267,887,333	$272,705,758	$277,640,110	$276,899,311	$266,563,254
	Retirement		########	########	########	########	########	########	########	########	$51,802,297	$58,829,926	$59,776,685	$68,282,101	$75,723,030	$78,659,081	$83,910,787	$87,256,293	$85,656,056	$71,610,236
	Health Insurance		########	########	########	########	########	########	########	########	$41,038,714	$45,574,080	$37,871,359	$53,667,368	$54,269,370	$53,540,872	$55,247,755	$55,534,957	$55,570,524	$57,108,240
	Other Fringe Benefits		$4,315,332	$4,708,564	########	########	$9,894,095	$9,882,942	$9,093,606	$9,017,477	$12,446,339	$12,750,025	$12,527,222	$12,086,018	$12,680,004	$12,928,264	$13,707,009	$13,684,236	$13,633,293	$12,118,665
	Total		########	########	########	########	########	########	########	########	$352,378,431	$363,056,897	$362,183,685	$387,727,063	$398,416,458	$413,015,551	$425,571,308	$434,115,597	$431,759,184	$407,400,396
2	Teachers' Retirement includes Retired Teachers' Health Insurance and Retired Teachers' Group Life Insurance.
3	Includes General Obligation debt service and Maine Governmental Facilities Authority debt service, but does not include debt service for court facilities until FY 2010, when that debt service was segregated into a separate program.
4	Medicaid and General Purpose Aid for Local Schools exclude some Personal Services expenditures that would normally be included, but are excluded here to avoid double counting the amounts in Personal Services.  Medicaid administrative costs are also not included here.

General Fund Expenditures - By Major Categories
Major Categories - % of Total	FY 1994	FY 1995	FY 1996	FY 1997	FY 1998	FY 1999	FY 2000	FY 2001	FY 2002	FY 2003	FY 2004	FY 2005	FY 2006	FY 2007	FY 2008	FY 2009	FY 2010	FY 2011
General Purpose Aid for Local Schools	31.7%	30.6%	31.4%	30.9%	31.4%	27.5%	27.0%	25.8%	27.2%	27.1%	27.1%	27.0%	29.7%	30.1%	30.9%	30.9%	31.0%	29.5%
Medicaid/MaineCare	13.4%	13.1%	12.2%	12.4%	12.9%	17.0%	17.6%	16.8%	18.0%	19.3%	19.6%	21.3%	22.8%	20.0%	19.7%	18.5%	15.3%	16.9%
Personal Services	15.3%	15.4%	15.1%	14.5%	14.1%	13.2%	12.5%	12.5%	13.6%	14.3%	14.0%	14.2%	14.1%	13.7%	13.8%	14.4%	15.1%	14.2%
Higher Education	10.7%	10.3%	10.7%	10.2%	9.7%	9.3%	9.4%	9.9%	9.2%	9.3%	9.0%	8.8%	8.7%	8.7%	8.9%	8.8%	9.1%	9.4%
Teacher Retirement	6.3%	7.6%	7.6%	7.7%	8.0%	7.5%	6.6%	6.3%	6.5%	7.1%	6.6%	6.6%	5.3%	6.8%	6.4%	6.8%	7.3%	7.7%
Tax Relief and Reimbursement Programs	0.9%	0.9%	1.1%	1.3%	2.4%	4.6%	4.7%	4.6%	4.6%	3.1%	5.0%	4.1%	1.1%	1.1%	1.1%	1.1%	1.2%	0.8%
Debt Service	4.8%	5.2%	5.1%	5.3%	4.0%	3.5%	3.3%	3.6%	3.3%	3.7%	3.5%	3.3%	3.4%	3.5%	3.3%	3.4%	4.1%	4.0%
Other	16.8%	17.0%	16.9%	17.7%	17.6%	17.5%	19.0%	20.5%	17.6%	16.0%	15.2%	14.8%	14.9%	16.1%	15.9%	16.1%	16.9%	17.6%
Total General Fund Expenditures	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%
Detail of Personal Services:
Salaries and Wages	11.6%	11.5%	10.6%	10.1%	10.0%	9.2%	8.9%	8.7%	9.6%	9.7%	9.8%	9.3%	9.1%	8.9%	8.8%	9.2%	9.7%	9.3%
Retirement	2.2%	2.1%	2.3%	2.4%	2.4%	2.4%	1.9%	2.0%	2.0%	2.3%	2.3%	2.5%	2.7%	2.6%	2.7%	2.9%	3.0%	2.5%
Health Insurance	1.3%	1.4%	1.5%	1.4%	1.2%	1.1%	1.2%	1.3%	1.6%	1.8%	1.5%	2.0%	1.9%	1.8%	1.8%	1.8%	1.9%	2.0%
Other Fringe Benefits	0.3%	0.3%	0.6%	0.6%	0.5%	0.5%	0.4%	0.4%	0.5%	0.5%	0.5%	0.4%	0.4%	0.4%	0.4%	0.5%	0.5%	0.4%
Total	15.3%	15.4%	15.1%	14.5%	14.1%	13.2%	12.5%	12.5%	13.6%	14.3%	14.0%	14.2%	14.1%	13.7%	13.8%	14.4%	15.1%	14.2%
																			Average Annual Growth
Annual % Change of Major Categories	FY94	FY95	FY96	FY97	FY98	FY99	FY00	FY01	FY02	FY03	FY04	FY05	FY 2006	FY 2007	FY 2008	FY 2009	FY 2010	FY 2011
General Purpose Aid for Local Schools		2.3%	2.6%	3.1%	9.1%	-0.8%	5.7%	6.4%	5.7%	-2.2%	1.7%	5.6%	13.5%	8.7%	4.8%	-2.1%	-4.8%	-5.3%	2.0%
Medicaid/MaineCare		3.3%	-6.3%	6.3%	11.7%	49.7%	10.9%	6.2%	7.3%	5.2%	3.6%	15.1%	10.6%	-6.2%	0.5%	-8.0%	-21.7%	10.4%	0.5%
Personal Services		6.2%	-1.9%	1.0%	4.1%	6.3%	1.6%	10.9%	9.9%	3.0%	-0.2%	7.1%	2.8%	3.7%	3.0%	2.0%	-0.5%	-5.6%	1.6%
Higher Education		2.2%	3.5%	0.4%	1.9%	8.7%	8.8%	17.5%	-6.5%	-1.4%	-0.8%	3.3%	2.3%	6.2%	4.2%	-2.5%	-1.6%	2.5%	1.3%
Teacher Retirement		27.2%	-0.9%	6.4%	11.8%	6.5%	-4.8%	5.8%	3.4%	6.9%	-5.5%	6.9%	-18.3%	38.4%	-4.2%	3.6%	2.5%	4.8%	3.0%
Tax Relief and Reimbursement Programs		-0.4%	22.6%	29.0%	100.9%	114.8%	10.2%	8.1%	0.7%	-32.8%	62.3%	-12.3%	-72.2%	10.3%	-2.2%	-0.3%	1.8%	-36.0%	-17.0%
Debt Service		13.5%	-1.4%	8.7%	-19.6%	0.2%	2.7%	17.8%	-7.0%	11.8%	-3.9%	-2.1%	7.7%	11.5%	-4.9%	-0.1%	14.5%	-2.9%	3.2%
Other		7.1%	-1.1%	10.4%	6.2%	12.8%	16.9%	20.1%	-13.8%	-10.8%	-2.8%	2.8%	4.0%	15.6%	0.8%	-0.7%	-0.3%	3.6%	1.1%
Total General Fund Expenditures		5.9%	-0.1%	5.0%	7.3%	13.4%	7.6%	11.0%	0.5%	-2.0%	2.0%	6.0%	3.2%	7.1%	2.0%	-2.1%	-5.1%	-0.3%	1.1%
Detail of Personal Services:
Salaries and Wages		5.4%	-7.9%	-0.2%	5.6%	5.4%	4.1%	8.5%	9.9%	-0.5%	2.5%	0.7%	0.8%	4.7%	1.8%	1.8%	-0.3%	-3.7%	0.8%
Retirement		5.4%	9.6%	8.0%	6.0%	13.2%	-12.7%	17.3%	-1.3%	13.6%	1.6%	14.2%	10.9%	3.9%	6.7%	4.0%	-1.8%	-16.4%	3.7%
Health Insurance		14.6%	3.7%	0.8%	-6.1%	2.8%	15.6%	22.3%	19.9%	11.1%	-16.9%	41.7%	1.1%	-1.3%	3.2%	0.5%	0.1%	2.8%	3.7%
Other Fringe Benefits		9.1%	129.9%	-3.7%	-5.1%	-0.1%	-8.0%	-0.8%	38.0%	2.4%	-1.7%	-3.5%	4.9%	2.0%	6.0%	-0.2%	-0.4%	-11.1%	-0.3%
Total		6.2%	-1.9%	1.0%	4.1%	6.3%	1.6%	10.9%	9.9%	3.0%	-0.2%	7.1%	2.8%	3.7%	3.0%	2.0%	-0.5%	-5.6%	1.6%

	General Fund Expenditures - By Major Categories - Historical Notes
General Purpose Aid for Local Schools
	FY98 includes $39,226,419 transferred from the Department of Administrative and Financial Services to pay the June 1998 subsidy payment in FY98.  June payments had been deferred beginning in FY91.  Deferred payments were made in early July.
	FY03 and FY04 General Purpose Aid for Local Schools expenditures do not include $25.0 million shifted to Federal Block Grant Funds to realize General Fund savings from the Federal Jobs and Growth Tax Relief Reconciliation Act of 2003
	FY09, FY 10 and FY11 reflect reductions of $26.3 million, $29.9 million and $56.3 million, respectively, shifted to American Recovery and Reinvestment Act of 2009 (ARRA) State Fiscal Stabilization Funds
Medicaid/MaineCare
	FY99 reflects the elimination of the hospital assessment, offset by a significant increase in General Fund appropriations for Medicaid programs.
	FY01 was the first year tobacco settlement funds (Fund for a Healthy Maine) were allocated to help fund Medicaid and related program (i.e., DEL) expenses.
	FY03 reflects the implementation of provider taxes on nursing homes and ICFs/MR.  The dedicated revenue from the tax was used for increased payments to providers and to fund MaineCare costs previously funded by General Fund appropriations.
	In FY03 and FY04, federal fiscal relief legislation provided enhanced federal match for the final quarter of FY03 and for all four quarters of FY04.
	FY04 reflects the implementation of a provider tax on hospitals of 0.74%.  The dedicated revenue from the tax was used to pay for increased payments to providers and to fund MaineCare costs previously funded by General Fund appropriations.
	In FY04, prior year charges to Federal Expenditure Funds were identified as inappropriate in FY04 and had to be classified as state-funded expenses.  $38.8 million was appropriated from the General Fund to restore funding to Federal Expenditures Fund, but was not reflected in expenditure totals.
	In FY05, the provider tax on hospitals was increased to 2.23% and the PNMI service provider tax of 5% began.
	In FY06, the 5% service provider tax was expanded to include community support services and MR day habilitation, residential training and personal support services.
	FY06 and FY07 reflect the expenditure effect of a GF appropriation of $16.2 million and a GF deappropriation of $17.9 million in FY07 to make MaineCare hospital reimbursement lawsuit settlement payments prior to 9/30/05.
	FY06 and FY07 reflect the expenditure impact of GF appropriations of $47 million (FY07 includes GF deappropriations of $47 million) to address a FY06 shortfall in the MAP account primarily resulting from MECMS interim payments and delays in recovering these interim payments from providers.  It was assumed that the $47 million deappropriation for FY07 would be offset by carry forward from FY06 and recoveries from providers to be collected in FY07 instead of FY06.
	FY08 was reduced as a result of the deferral of approximately $13.7 million of General Fund expenditures associated with the week 52 cycle payment until FY09.
	FY09, FY10 and FY11 reflect significant reductions from enhanced federal matching rates under the American Recovery and Reinvestment Act of 2009 (ARRA).  The incremental amount of total Medicaid/MaineCare savings from the enhanced match was $162.5 million in FY09, $240.9 million in FY10 and $199.0 million in FY11.  In addition, $31.2 million was shifted from General Fund to ARRA State Fiscal Stabilization Fund in FY10.
	Note: In February of 2005, DHHS implemented a new claims processing system (MECMS) that resulted in significant problems in paying claims for the remainder of FY05 and FY06.  Financial reporting and expenditure data/trends also were disrupted.
Higher Education
	Initial funding for the Maine Economic Improvement Fund began in FY00 with a $4.1 million transfer from the unappropriated surplus of the GF (PL 1997, c. 643, Pt LL and  GF appropriation of $5.55 million (PL 1999, c. 401, Pt. TT).
	FY09, FY 10 and FY11 reflect reductions of $6.6 million, $9.5 million and $10.9 million, respectively, shifted to American Recovery and Reinvestment Act of 2009 (ARRA) State Fiscal Stabilization Funds.
Teachers' Retirement
	FY99 reflects an increase in the % state share for retired teachers health insurance from 25% to 30% (effective January 1, 1999.)
	FY03 reflects an increase in the % state share for retired teachers health insurance from 30% to 35% (effective July 1, 2002.)
	FY04 reflects the temporary extension of the amortization schedule of the unfunded liability of the Maine State Retirement System.
	FY06 does not include 4th quarter payment of approximately $3.75 million for retired teachers health insurance.
	FY06 does not reflect a payment of $41.9 million that was paid as a transfer from General Fund unappropriated surplus rather than an expenditure of appropriations.
Tax Relief and Reimbursement Programs
	FY97 reflects the 1st year of the Business Equipment Tax Reimbursement (BETR) Program.
	FY03 reflects the deferral of payments until the next fiscal year for reimbursements under the Business Equipment Tax Reimbursement (BETR) Program.
	FY05 reflects the shift of the Maine Resident Property Tax Program (Circuit Breaker) from appropriations to Individual Income Tax reductions.
	FY06 reflects the shift of the Business Equipment Tax Reimbursement (BETR) program from appropriations to Individual Income Tax reductions.
Debt Service
	FY01 represents the 1st year of Maine Governmental Facilities (MGFA) debt for other than Court Facilities.
	FY10 reflects MGFA debt for court facilities, previously included in "Other."
Personal Services:
Salaries and Wages
	See separate analyses of collective bargaining changes and position count changes.
Retirement
	FY04 reflects the temporary extension of the amortization schedule of the unfunded liability of the Maine State Retirement System.
Health Insurance
	FY04 reflects the reduced costs of $10.5 million from the so-called "Anthem Swap" or Hospital Payment Equity Project.