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.
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 Department uses data from various staff, student enrollment, and financial reports to calculate general purpose aid (GPA) to schools.
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.
The Department of Education Fiscal Review and Compliance Team is responsible for developing and coordinating fiscal compliance with federal, state, and local regulatory requirements.
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.
Additional Resources
The information in this report is required by state statute and must be reported out to school administrative units by February 1 of the prior fiscal year. (Fiscal Year is from July 1 to June 30)
- ED279s are public documents and can be found on the Maine Department of Education (DOE) website. View Report
Sections of the ED279:
- Section 1 = Per Pupil Rates to Operate a School for regular education; used as multiplier in Section 2
- Section 2 = Operating Cost allocations for all subsidizable students and additional weights for specific types of student demographics (i.e., Multilingual Learners, Economically Disadvantaged)
- Section 3 = Other subsidizable allocations specific to each SAU (i.e., Special Education, Transportation, Gifted & Talented, School Construction)
- Section 4 = Determines State and Local required contribution (Local Share and State Share)
- Section 5 = Additional adjustments as required
- Section 6 = Monthly subsidy allocation expected in fiscal year
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.