Publication Date



Essential Programs and Services

Document Type



In the original work of the EPS task force, the members concluded that the actual expenditures for these two systemwide EPS components were adequate. Thus, they set the cost of the two components to be actual expenditures. Accordingly, expenditures for these two components have been inflated each year using a CPI, and these cost figures have been used in establishing yearly EPS allocations.

As required by the statute, the System Administration and Operations and Maintenance EPS components were reviewed and updated in 2007-08. But these cost figures were revised as part of the school district reorganization law. The system administration EPS cost component was reduced to one-half, and the operations and maintenance component was reduced by 5%.

This review provides an updated analysis of the cost of these two systemwide components, using the same methodology used in the 2007-08 review. Furthermore, because of the changes in Maine’s financial system, this review provides additional information not available in the earlier review.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.