This report presents the analysis and review of the school staff benefits percentages used in the Maine Essential Programs and Services (EPS) funding formula. The EPS funding formula is designed to estimate an appropriate amount of funds a school district needs to provide the programs and services necessary to ensure that all students are provided adequate opportunities to achieve the Maine Learning Results standards. The estimated amount that a district should need to spend is based on student enrollment and student-staff ratios set by the Maine DOE and include amounts for a variety of services (per pupil amounts for supplies and equipment, specialized services such as professional development, student assessment, instructional leadership support, co-curricular and extra-curricular student learning, and district services (e.g., transportation, facilities management). Adjustments are made to the allocation based on circumstances determined to increase costs, including the size of specialized student populations (e.g., students with limited English proficiency, economically disadvantaged students and students with special needs) as well as school size, geographic location and cost of living differences. The EPS formula also adjusts personnel costs for differences in staff experience and education and regional differences in the salaries and the cost of living.
Morris, Lisa and Johnson, Amy F., "EPS Component Report of Findings: Benefit Percentages" (2021). School Funding - Essential Programs and Services (EPS). 23.