Resident Expenditures by Budget Categories for each School Administrative Unit
The Resident Expenditures by Budget Categories Report is based on all general fund expenditures and revenues annually reported by each School Administrative Unit to the State Department of Education in the Maine Education Financial System (MEFS) separated into the statutorily required eleven budget categories*.
Since this report is based only on resident/subsidizable pupils, any tuition receipts have been deducted from the expenditure data.
For the Resident Expenditure by Budget Category - Per-Pupil Report, expenditures are divided by the resident pupil count as collected on October 1st of the year of the report in the DOE Student Information System.
Prior to FY18, the resident pupil count was an average of the October 1st and April 1st resident students (for which a School Administrative Unit is financially responsible) reported to the State Department of Education's Student Information System.
*Link to Budget Category Template in Excel