Recommended Funding Level Commissioner’s Maine State Board of Education December 12, 2007 Maine State Board of Education December 12, 2007

Essential Programs and Services Model Operating Costs – Per Pupil Amounts for System Administration and Operation & Maintenance of Plant Reduced as Required by §15680, sub-§1A&B – Per Pupil Weights for Economically Disadvantaged, Limited English Proficiency, And K-2 Specialized Population – All Other Per Pupil Dollar Amounts Inflated One Year – An Adjustment for Isolated Small Schools Continues Other Subsidizable Costs – EPS Special Education Model As Defined in 20-A MRSA Chapter 606-B including the Reduction Required by §15681-A, sub-§-2A – EPS Transportation Model As Defined in Chapter 606-B including the Reduction Required by §15681-A, sub-§-3A – Vocational Education and Gifted & Talented Continue Using Current Method Until an EPS Model is Approved Essential Programs and Services Model Operating Costs – Per Pupil Amounts for System Administration and Operation & Maintenance of Plant Reduced as Required by §15680, sub-§1A&B – Per Pupil Weights for Economically Disadvantaged, Limited English Proficiency, And K-2 Specialized Population – All Other Per Pupil Dollar Amounts Inflated One Year – An Adjustment for Isolated Small Schools Continues Other Subsidizable Costs – EPS Special Education Model As Defined in 20-A MRSA Chapter 606-B including the Reduction Required by §15681-A, sub-§-2A – EPS Transportation Model As Defined in Chapter 606-B including the Reduction Required by §15681-A, sub-§-3A – Vocational Education and Gifted & Talented Continue Using Current Method Until an EPS Model is Approved Key Funding Level Assumptions

Essential Programs and Services Model Debt Service – Continues to Include State Approved Major Capital Debt, Lease, Lease Purchase, and Insured Value Factor Costs Adjustments & Miscellaneous Costs – Includes State Agency Clients and Wards Essential Programs and Services Model Debt Service – Continues to Include State Approved Major Capital Debt, Lease, Lease Purchase, and Insured Value Factor Costs Adjustments & Miscellaneous Costs – Includes State Agency Clients and Wards Key Funding Level Assumptions State Local Share of K-12 Public Education State Share per 20-A MRSA Chapter 606-B Requirements – 55% of EPS Defined Costs – Phase-in Now Complete Local Share per 20-A MRSA Chapter 606-B Requirements – Mill Rate Required to Achieve 45% EPS Defined Costs State Local Share of K-12 Public Education State Share per 20-A MRSA Chapter 606-B Requirements – 55% of EPS Defined Costs – Phase-in Now Complete Local Share per 20-A MRSA Chapter 606-B Requirements – Mill Rate Required to Achieve 45% EPS Defined Costs

Amount Required (State & Local) to Fund the EPS Model for FY2009 Adjustments State Agency Clients & Wards Other Misc. Costs 4% $74,937,629 Debt Service Major Capital Construction Debt Temporary Lease Space Lease Purchase Conversions Major Capital Construction Debt Temporary Lease Space Lease Purchase Conversions $99,220,409 5% Current Practice Continues Other Subsidizable Costs Special Education Transportation Vocational Education Gifted & Talented Special Education Transportation Vocational Education Gifted & Talented $373,299,516 20% Operating Costs Salary and Benefits System Administration Operation & Maintenance Supplies & Equipment Other Instructional Support Transition Adjustments Salary and Benefits System Administration Operation & Maintenance Supplies & Equipment Other Instructional Support Transition Adjustments $1,328,039,781 71% Applying the EPS Model to FY2009 Adjustments State Agency Clients & Wards Other Misc. Costs $74,937,629 Debt Service Major Capital Construction Debt Temporary Lease Space Lease Purchase Conversions Major Capital Construction Debt Temporary Lease Space Lease Purchase Conversions $99,220,409 5% Current Practice Continues Other Subsidizable Costs Special Education Transportation Vocational Education Gifted & Talented Special Education Transportation Vocational Education Gifted & Talented $373,299,516 20% $1,875,497,335 State & Local $1,875,497,335 State & Local 100% EPS Model Operating Costs Salary and Benefits System Administration Operation & Maintenance Supplies & Equipment Other Instructional Support Transition Adjustments Salary and Benefits System Administration Operation & Maintenance Supplies & Equipment Other Instructional Support Transition Adjustments $1,328,039,781 71% 20-A MRSA Chapter 606B

The Cost of Funding Public Education K-12 for FY Total Operating Allocation 100% Operating Costs $1,328,039,781 per 20-A MRSA Section Other Subsidizable Costs $373,299,516 per 20-A MRSA Section A Total Operating & Other Subsidizable Allocation $1,701,339,297 Total Debt Service Allocation $99,220,409 Total Adjustments and Miscellaneous $74,937,629 Total Cost of Funding Public Education $1,875,497,335 from Kindergarten to Grade 12 for State 55% $1,031,523,534 Local 45% $843,073,801 Local Mill Expectation 6.64 Mills The Cost of Funding Public Education K-12 for FY Total Operating Allocation 100% Operating Costs $1,328,039,781 per 20-A MRSA Section Other Subsidizable Costs $373,299,516 per 20-A MRSA Section A Total Operating & Other Subsidizable Allocation $1,701,339,297 Total Debt Service Allocation $99,220,409 Total Adjustments and Miscellaneous $74,937,629 Total Cost of Funding Public Education $1,875,497,335 from Kindergarten to Grade 12 for State 55% $1,031,523,534 Local 45% $843,073,801 Local Mill Expectation 6.64 Mills

The Cost of Funding Public Education K-12 for FY

K-12 EDUCATION COSTS TOTAL (BILLIONS) Education Funding Law Implementation State / Local Share of Education Costs.2 84%EPS 2.0 Local Share $ $737,013, %EPS $1,786,037, %EPS $1,786,037,540 FY2008 and FY2009 Funding Requirements $836,115,966 State Share $ FY08FY09 RFL $742,331, Mills 46.5% State Share (of 100% EPS) 46.5% State Share (of 100% EPS) 55.0% 100% of EPS Model Costs Phase-in of EPS / LD-1 J.E. Rier Department of Education $846,003, Mills 100%EPS $1,895,210, %EPS $1,895,210,824 $1,578,447, % State Share (of 100% EPS) 53.51% State Share (of 95% EPS) 51.60% State Share (of 100% EPS) 53.51% State Share (of 95% EPS) $783,076, Mills 100%EPS $1,829,788, %EPS $1,829,788,109 $1,697,174,567 90%EPS $914,098, % State Share (of 100% EPS) 50.0% State Share (of 100% EPS) $843,973, Mills $977,958,385 95%EPS $1,827,623,778 $1,031,523, %EPS $1,875,497,335

Residents Educated at Public Expense Total State Resident Enrollments 175 Source: Maine State Planning Office 3-04 Graphics: J.E Rier , ,125 SPO Projections , , , ,659