School Finance Training Materials

• Essential Programs & Services: School Funding Formula
• ED279 Form steps 1-5 

December 2019 (Excel)

• ED279 Template FY21 

October 2019 (Excel)

• Analyzing changes to your ED 279

Updated 6/02/2025

• Accounting Handbook for Maine School Administrative Units

Updated 9/20/2022

• Accounting Codes Cheat Sheet - Expenditures
• Accounting Codes Cheat Sheet - Revenues

Coding Clarifications

• FY 2024 - FY 2025 Updates
• FY 2023 - FY 2024 Updates
• FY 2022 - FY 2023 Updates
• FY 2021 - FY 2022 Updates
• FY 2020 - FY 2021 Updates
• FY 2019 - FY 2020 Updates
• FY 2017 Updates
• FY 2016 Updates

• Instructional Staff Training
• Non-Regular Instruction Programs
• Non-Special Education Social Work Services
• Nutrition Revenue
• Other Student Support Services
• Student Assessment / Library Services
• Salary Benefit Matrix
• Supply vs Equipment Chart

• School Construction Final Funding Review
• Procedures For Account of School Construction

• NEO Financial System Getting Started Guide (PDF)
• NEO Financial System Upload
• MEFS Presentation (PPTX)

EPS Funding Formula Infographic

(Web PDF)

EPS Funding Formula Infographic 

(Print PDF)