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.
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 a 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.
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.