Accounting Handbook for Maine School Administrative Units - Updated 8/31/2023
Regular Instruction
Regular Elementary / Secondary Education Programs
Regular Instructional Programs
Alternative (At Risk) Education Programs
English Learners
Gifted and Talented
Special Education
Career and Technical Education
Other Instruction
Co-Curricular and Extracurricular Activities
Summer School
Community/Junior College Education Programs
Post Secondary Enrollment Programs
Student and Staff Support
System Administration
School Administration
Transportation and Buses
Facilities and Maintenance
Debt Service and Other Commitments
All Other Expenditures
Transfers to and local expenditures for food service operations
Child Nutrition Expenditures
Community Services Operations
Community Service Programs
Nonpublic School Programs
Federal Revenues
Adult Education
Adult / Continuing Education Programs
Adult Education Administration
Adult Education Instructional Programs
Capital Projects