School funding in Maine is based on essential programs and services (EPS), which are defined as the programs and resources that are essential for students to have an equitable opportunity to achieve Maine's Learning Results.
The EPS formula determines both the state and local share of funding needed for each School Administrative Unit (SAU) to have Essential Programs and Services. The funding formula is designed to respond to student needs and is based on years of research and information gleaned from high-performing, cost-effective school units.
In order to calculate the funding for each school administrative unit, specific data must be collected from each district regarding students, staff, and actual expenditure information. The following pages contain information that will ensure accurate calculation of the funding formula each year.