Funding

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 an accurate calculation of the funding formula each year. 

School Funding - General Purpose Aid (GPA)

School funding in Maine is based on Essential Programs and Services (EPS), The EPS 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. 

• EPS Funding Formula
• Gifted and Talented
• ED279 Historical Data

Fiscal Reports

The Department uses data from various staff, student enrollment, and financial reports to calculate general purpose aid (GPA) to schools. 

• Tuition Rates
• Expenditures
• Per-Pupil Operating Costs

Budgets and Accounting

One of the tools Maine’s schools have in ensuring they receive sufficient funding is to appropriately use the Accounting Handbook and other tools on this site to prepare their Financial Reports. This enables the Department of Education to use the best method possible in efficiently allocating support to districts.

 

• Model Chart of Accounts
• Accounting Handbook
• Year-end Financial Reporting

 

Fiscal Review and Compliance

The Department of Education Fiscal Review and Compliance Team is responsible for developing and coordinating fiscal compliance with federal, state, and local regulatory requirements. 

• Audit Requirements
• Records Management
• School Construction Review

Maine Education Funding - Historical Data

The information provided on this page provides a historical representation of State Education Funding.

 

 

• View Historical Data

EPS Funding Formula

Essential Programs and Services are defined as the programs and resources that are essential for students to have an equitable opportunity to achieve Maine's Learning Results.

 

 

• View EPS Formula

Additional Resources

ED279 Reports

The Department of Education Fiscal Review and Compliance Team is responsible for developing and coordinating fiscal compliance with federal, state, and local regulatory requirements. 

 

• View Reports

Training Content

Essential Programs and Services are defined as the programs and resources that are essential for students to have an equitable opportunity to achieve Maine's Learning Results.

 

• View Training Content