Funding

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. 

 

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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. 

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Fiscal Reports

The Department uses data from various staff, student enrollment, and financial reports to calculate general purpose aid (GPA) to schools. 

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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.

 

 
 
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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. 

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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

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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. 

 

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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.

 

 

 

Paula Gravelle
Director of School Finance
Phone: 207-624-6792
EmailPaula.B.Gravelle@Maine.gov
 
Donna Tiner
School Finance Coordinator
Phone: 207-624-6640
EmailDonna.Tiner@Maine.gov
 
Pam Partridge
School Finance Helpdesk
Phone: 207-624-6625
EmailPamela.Partridge@Maine.gov
 

 

Maria Lidback
School Finance Consultant
Phone: 207-441-9369
Emailmaria.lidback@Maine.gov
 
Ida Batista
School Finance Manager
Phone: 207-624-6795
EmailIda.Batista@Maine.gov
 
Denise Towers
Fiscal Review and Compliance
Phone: 207-624-6863
EmailDenise.Towers@Maine.gov
 
Alyssa Kenney
Audit Compliance Coordinator
Phone: 207-624-6643
EmailAlyssa.Kenney@Maine.gov