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School Funding

Essential Programs & Services (EPS) Funding Formula

Maine Education Funding

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. 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.

State and Local Share:

Maine’s funding formula calculates the share of the costs of PreK-12 education between State and Local:

  • The determined Essential Programs and Services for the SAU (minus) the required Local Share* of those costs (equals) the State Share.
*Many local units raise above and beyond what the state requires for local share.

Key Operating Cost Components to Determine EPS:

  • Student Demographics (School Administrative Unit (SAU) Pupil Counts for PreK-K, 1-5, 6-8, 9-12 and Specialized Student Populations)
  • EPS Per Pupil Rate for Each SAU (Per Pupil Amounts Tailored for Each Unit Which Reflect Costs for Personnel, Administration, & Instructional Support)
  • Weighted Amounts (Additional Per Pupil Amounts for Limited English Proficiency (LEP) and Economically Disadvantaged Pupils)
  • Targeted Amounts (Additional Per Pupil Amounts for 4YO/PreK Pupils, K-2 Pupils, Student Assessment, and Technology Resources)
  • Other Adjustments (Isolated Small Schools, Adult Education, and Equivalent Instruction)

Key Factors in Determining Required Local Share:

  • Valuation by town as provided by the Maine Revenue Service each year, which determines ability to pay
  • Percentage of students by town within a combined district, used to determine distribution of Total Allocation by Town
  • Mil Expectation set by calculated recommended funding level each year

State Education Funding 2011-12 through 2018-19

Above is a chart displaying the State’s contribution to Education in Millions of Dollars from FY 2011-12 through FY 2018-19.

Further breakdowns of education funding can be accessed in the linked (PDF) table



  • Independent Review of EPS Funding Act
  • Education Funding Graph - State & Local 07/04/2017 PDF
  • "EPS 101" Presentation - 1/26/11 PPT | PDF
  • ED 279 Report - Line by Line Tutorial 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





  Preliminary FY 2018-19 Enacted Preliminary FY 2017-18

FY 2013-14

FY 2012-13

FY 2011-12

FY 2007-08

FY 2006-07

FY 2005-06


State Average EPS Rates

School Year



FY 2018-19 $6,720 $7,211
FY 2017-18 $6,634 $7,117
FY 2016-17 $6,584 $7,078
FY 2015-16 $6,596 $7,064
FY 2014-15
FY 2013-14
FY 2012-13
FY 2011-12
FY 2010-11
FY 2009-10

Recent Reports and Presentations:


Budget Information for LD 1 Report

(Over/Under EPS Budget Report by SAU)

    FY 2017-18
FY 2016-17 FY 2015-16 FY 2014-15


Please send any questions to:

Paula Gravelle, Tyler Backus or Ida Batista

GPA Support Services Team
23 State House Station, Augusta, ME 04333
Phone: (207) 624-6790