The Operating Costs include all general fund expenditures and revenues annually reported by each School Administrative Unit except major capital outlay, debt service, and transportation expenditures. Since this report is based only on resident pupils, any tuition receipts have been deducted from the cost data.
For the Resident Student Per Pupil Operating Costs – Per-Pupil Report, expenditures are divided by the resident pupil count. For the Resident Student Per Pupil Operating Costs – Per-Pupil Report, prior to FY18, the resident pupil count is an average of the October 1st and April 1st resident students (for which a School Administrative Unit is financially responsible) reported to the State Department of Education's Student Information System. For the FY18 Resident Student Per Pupil Operating Costs – Per-Pupil Report, the resident pupil count is the resident students reported to the Maine Department of Education on October 1, 2017.
PK-12 Statewide Total Averages
Detailed Information by School Administrative Unit