Any questions or errors on the posted preliminary ED 279s must be identified and reported to the Maine DOE School Finance Team within 30 days of the posting of the preliminary ED 279s. This does not guarantee that a correction can or will be made; however, it allows for the correction in a timely manner if funding is available
Essential Programs & Services Funding Details by Year
Information and Resources
- Analyzing changes to your ED 279
- Independent Review of EPS Funding Act Part 1 & Part 2
- Education Funding Graph - State & Local 02/11/2019 PDF
- "EPS 101" Presentation - 1/26/11 PPT | PDF
- Updated ED 279 Report - Line-by-Line Tutorial (FY19 Changes) PDF
- EPS - Special Education Allocation Expenditure Components PDF
- EPS - Special Education Allocation - 10/30/07 PPT | PDF
- EPS - Applying Math to the Concept PPT | PDF
- Printable Infographic of EPS Formula
- Title 20-A MRS, Chapter 606-B: Essential Programs and Services
State Average EPS Rates
What is the EPS rate? The EPS rates can be found in Section 1 of the ED 279 report for each School Administrative Unit. They are the calculated cost per pupil to operate a school for general education essential programs and services only.
This amount is then used as the multiplier in Section 2 of the ED 279 report to determine and allocate the amount to subsidizable (resident) students within the School Administrative Unit.
§15676. EPS per-pupil rate
For each school administrative unit, the commissioner shall calculate the unit's EPS per-pupil rate for each year as the sum of: [PL 2005, c. 2, Pt. D, §39 (AMD); PL 2005, c. 2, Pt. D, §§72, 74 (AFF); PL 2005, c. 12, Pt. WW, §18 (AFF).]
1. Teaching staff costs. Beginning July 1, 2017, the salary and benefit costs for school-level teaching staff that are necessary to carry out this Act, calculated in accordance with section 15678 and adjusted by the regional adjustment under section 15682;
[PL 2017, c. 284, Pt. C, §31 (AMD).]
2. Other staff costs. Beginning July 1, 2017, the salary and benefit costs for school-level staff who are not teachers, but including substitute teachers, that are necessary to carry out this Act, calculated in accordance with section 15679 and adjusted by the regional adjustment under section 15682; and
[PL 2017, c. 284, Pt. C, §31 (AMD).]
3. Additional costs. The per-pupil amounts not related to staffing, calculated in accordance with section 15680.
[PL 2003, c. 504, Pt. A, §6 (NEW).]
The EPS per-pupil rate is calculated on the basis of which schools students attend. For school administrative units that do not operate their own schools, the EPS per-pupil rate is calculated under section 15676‑A. [PL 2005, c. 2, Pt. D, §39 (NEW); PL 2005, c. 2, Pt. D, §§72, 74 (AFF); PL 2005, c. 12, Pt. WW, §18 (AFF).]
| School Year | Elementary | Secondary |
|---|---|---|
| FY 2025-26 | $8.169 | $8,734 |
| FY 2024-25 | $7,923 | $8,452 |
| FY 2023-24 | $7,777 | $8,297 |
| FY 2022-23 | $7,400 | $7,894 |