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.
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.
Fiscal Reports
The Department uses data from various staff, student enrollment, and financial reports to calculate general purpose aid (GPA) to schools.
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.
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.
Maine Education Funding - Historical Data
The information provided on this page provides an historical representation of State Education Funding.
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.
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.
Maine School Administrative Units
The State of Maine manages over 250 individual school units. Click here to view a complete list of Maine's school units.
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.
Contact
School Finance and Compliance Team
Tyler Backus
School Finance Compliance Coordinator
phone: 207-624-6635
tyler.backus@maine.gov
Paula Gravelle
School Finance Manager
phone: 207-624-6792
paula.b.gravelle@maine.gov
Ida Batista
School Finance Coordinator
phone: 207-624-6795
ida.batista@maine.gov
Stephanie Clark
Fiscal Review & Compliance Consultant
phone: 207-624-6807
stephanie.clark@maine.gov
Denise Towers
Fiscal Review & Compliance
phone: 207-624-6863
denise.towers@maine.gov