FY 2008-2009 Budget Reporting – Due August 15, 2008

ADMINISTRATIVE LETTER: 27
POLICY CODE: DB

TO:            Superintendents of Schools
FROM: Susan A. Gendron, Commissioner of Education
DATE:           February 15, 2008
RE:    FY 2008-2009 Budget Reporting – Due August 15, 2008

The MEDMS Financial System is now ready to accept your FY 2008-2009 budget data. Once again, the MEDMS system is the only method for reporting budget information to the Department. 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, community school districts and regional school units. Only these 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/misteam/efm46/46menu.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 two completed budget files: Budget Revenue and Budget Expenditure by August 15, 2008. In addition, SADs, CSDs and RSUs 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:

Checklist of data points to review prior to submission of MEDMS Financial required files
Suggested Articles to Appropriate Monies for School Budgets for the Fiscal Year
Year-End Balances (explanation and sample calculation of the penalty for unallocated balances in excess of 3%).

For use by school administrative districts, community school districts and regional school units:

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 2008-2009 (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).
Assessment of Regional School Unit 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 §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-C. Budget statutes specific to regional school units may be found in 20-A M.R.S.A §1482 through §1488.

The following deadline must be met by filing the following information with the Department of Education, School Finance and Operations Team:
Within 30 days of the passage of your budget but no later than August 15, 2008:
1. Completion of the following FY 2008-2009 budget files in the MEDMS Financial System:

Budget Revenue
Budget Expenditure

2. For school administrative districts, community school districts and regional school units, a completed "Summary of Approved Budget and Report of School Appropriations" spreadsheet for 2008-2009. (This spreadsheet may be uploaded to the MEDMS Financial System as a supplementary document).

3. A copy of the vote declaration to show that the budget was passed. (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 2008-2009 budget filing requirements, please contact Joanne Allen at joanne.allen@maine.gov or Karla Miller at karla.miller@maine.gov