Section 1: Computation of EPS Rates A) Attending Counts: PreK-5 6-8 PreK-8 9-12 Total 1) Attending Pupils (April 2016) 903.0 + 403.0 = 1,306.0 + 550.0 = 1,856.0 2) Attending Pupils (October 2016) 870.0 + 398.0 = 1,268.0 + 555.0 = 1,823.0 3) Average Pupils Calendar Year Average 886.5 + 400.5 1,287.0 + 552.5 1,839.5 B) Staff Positions PreK-5 EPS FTE Student to Staff + 6-8 EPS FTE Student to Staff + 9-12 EPS FTE Student to Staff = EPS FTE Total 70 % 30 % 100 % Actual FTE Total = % Of EPS x SAU Data in EPS Matrix = Adjusted EPS = 1) Teachers 52.1 (17:1) + 23.6 (17:1) + 34.5 (16:1) = 110.2 128.0 = 0.86 x 6,394,683 = 5,499,427 = 3,849,599 1,649,828 2) Guidance 2.5 (350:1) + 1.1 (350:1) + 2.2 (250:1) = 5.8 6.2 = 0.94 x 352,420 = 331,275 = 231,892 99,383 3) Librarians 1.1 (800:1) + 0.5 (800:1) + 0.7 (800:1) = 2.3 1.0 = 2.30 x 66,599 = 153,178 = 107,225 45,953 4) Health 1.1 (800:1) + 0.5 (800:1) + 0.7 (800:1) = 2.3 3.0 = 0.77 x 151,542 = 116,687 = 81,681 35,006 5) Education Techs 7.8 (114:1) + 1.3 (312:1) + 1.7 (316:1) = 10.8 15.8 = 0.68 x 282,136 = 191,852 = 134,296 57,556 6) Library Techs 1.8 (500:1) + 0.8 (500:1) + 1.1 (500:1) = 3.7 7.0 = 0.53 x 135,410 = 71,767 = 50,237 21,530 7) Clerical 4.4 (200:1) + 2.0 (200:1) + 2.8 (200:1) = 9.2 14.0 = 0.66 x 467,296 = 308,415 = 215,890 92,525 8) School Admin. 2.9 (305:1) + 1.3 (305:1) + 1.8 (315:1) = 6.0 12.0 = 0.50 x 955,652 = 477,826 = 334,478 143,348 C) Computation of Benefits: Percentage Benefits 1) Teachers, Guidance, Librarians & Health 19.00% X 4,270,397 = 1,830,170 = 811,375 347,732 2) Education & Library Technicians 36.00% X 184,533 = 79,086 = 66,432 28,471 3) Clerical 29.00% X 215,890 = 92,525 = 62,608 26,832 4) School Administrators 14.00% X 334,478 = 143,348 = 46,827 20,069 D) Other Support Per-Pupil Costs: PreK-8 9-12 Students Students Support Support 1) Substitute Teachers (1/2 Day) 42 42 X 1,287.0 = 552.5 = 54,054 23,205 2) Supplies and Equipment 373 514 X 1,287.0 = 552.5 = 480,051 283,985 3) Professional Development 64 64 X 1,287.0 = 552.5 = 82,368 35,360 4) Instructional Leadership Support 28 28 X 1,287.0 = 552.5 = 36,036 15,470 5) Co- and Extra-Curricular Student 39 123 X 1,287.0 = 552.5 = 50,193 67,958 6) Operations & Maintenance 1089 1294 X 1,287.0 = 552.5 = 1,401,543 714,935 E) Other Adjustments: 1) Regional Adjustment for Staff & Substitute Salaries Regional Index = 1 0 0 Section 1: Totals 8,096,785 3,709,146 Divided by Attending Pupils: 1,287.0 552.5 Calculated EPS Rates Per Pupil: = 6,291 6,713 Section : 1 Benefits
Section 2: Operating Cost Allocations Section : 2 A) Subsidizable Pupils ( Includes Superintendent Transfers ) 4YO/PreK K-8 9-12 Total 1) April 2014 0.0 + 1,214.0 + 539.0 = 1,753.0 2) October 2014 63.0 + 1,232.0 + 540.0 = 1,835.0 3) April 2015 64.0 + 1,238.0 + 518.0 = 1,820.0 4) October 2015 83.0 + 1,232.0 + 547.0 = 1,862.0 5) April 2016 81.0 + 1,228.0 + 534.0 = 1,843.0 6) October 2016 77.0 + 1,189.0 + 527.0 = 1,793.0 B) Basic Counts Ave.Calendar Year Pupils SAU EPS Rates from Page 1 Basic Cost Allocations 1) 4YO/PreK Pupils (Oct only) 77.0 X 6,291 = 484,407.00 2) K-8 Pupils 1,208.5 X 6,291 = 7,602,673.50 3) 9-12 Pupils 530.5 X 6,713 = 3,561,246.50 4) Adult Education Courses at.1 4.1 X 6,713 = 27,523.30 5) 4YO/PreK Equiv. Instruction Pupils (Oct only) 0.000 X 6,291 = 0.00 6) K-8 Equiv. Instruction Pupils 1.000 X 6,291 = 6,291.00 7) 9-12 Equiv. Instruction Pupils 3.125 X 6,713 = 20,978.13 C) Weighted Counts SAU EPS Rates from Weighted Cost Allocations (Oct only) Pupils EPS Weights Page 1 1) 4YO/PreK Disadvantaged @ 0.5632 43.4 X 0.15 X 6,291 = 40,954.41 2) K-8 Disadvantaged @ 0.5632 680.6 X 0.15 X 6,291 = 642,248.19 3) 9-12 Disadvantaged @ 0.5632 298.8 X 0.15 X 6,713 = 300,876.66 4) 4YO/PreK Limited English Prof. 0.0 X 0.700 X 6,291 = 0.00 5) K-8 Limited English Prof. 3.0 X 0.700 X 6,291 = 13,211.10 6) 9-12 Limited English Prof. 3.0 X 0.700 X 6,713 = 14,097.30 EPS Targeted Targeted Cost Allocations D) Targeted Funds Pupils EPS Weights Amount 1) 4YO/PreK Student Assessment (Oct only) 77.0 X 48.00 = 3,696.00 2) K-8 Student Assessment 1,208.5 X 48.00 = 58,008.00 3) 9-12 Student Assessment 530.5 X 48.00 = 25,464.00 4) 4YO/PreK Technology Resources (Oct only) 77.0 X 106.00 = 8,162.00 5) K-8 Technology Resources 1,208.5 X 106.00 = 128,101.00 6) 9-12 Technology Resources 530.5 X 318.00 = 168,699.00 7) K-2 Pupils 409.0 X 0.15 X 6,291 = 385,952.85 E) Isolated Small School Adjustment 1) PreK-8 Small School Adjustment = 82,256.42 2) 9-12 Small School Adjustment = 0.00 Section 2: Operating Allocation Totals = 13,574,846.36 Percentage of EPS Transition Amount: X 97.00% Adjusted Total Operating Allocation Amount: = 13,167,600.97
Section 3: Other Allocations Section : 3 A) Other Subsidizable Costs Base Year Expenditure Inflation Adjustment 1) Gifted & Talented Expenditures from 2015-2016 123,524.99 X 101.50% = 125,377.86 2) Career & Technical Education Expenditures from 2015-2016 772,084.21 X 101.50% = 783,665.47 3) Special Education - EPS Allocation X = 3,797,035.68 4) Transportation Operating - EPS Allocation X = 1,477,651.30 5) Approved Bus Payments for 2016-2017 X = 100,882.33 Total Other Subsidizable Costs = 6,284,612.64 B) Teacher Retirement Amount (Normalized Cost) 464,928.47 Total Adjusted Operating Allocation (Page2 ) plus Total other Subsidizable Costs plus Teacher Retirement = 19,917,142.08 C) Debt Service Allocations 1) Town / District Payment Date Name of Project Principal Interest Total SAD #40 11/01/2017 NEW MIDDLE SCH WALDOBORO 571,704.00 + 117,708.76 = 689,412.76 05/01/2018 NEW MIDDLE SCH WALDOBORO 0.00 + 120,057.88 = 120,057.88 SAD 40 11/01/2017 NEW WARREN COMM SCH-ELEM 277,500.00 + 0.00 = 277,500.00 2) Total Debt Service Principal & Interest Payments 849,204.00 237,766.64 1,086,970.64 3) Approved Lease for 2016-17 RSU 40/MSAD 40 0.00 4) Approved Lease Purchase for 2016-17 for RSU 40/MSAD 40 0.00 Total Debt Service Allocation = 1,086,970.64 SEction 3 : Total Combined Allocations (Page 2 Adjusted Total plus Other Subsidizable plus Debt Service) = 21,004,112.72
Section 4 : Calculation of Required Local Contribution - Mill Expectation Section : 4 A) Subsidizable Pupils (Excludes Superintendent Transfers for SADs, RSUs & CSDs) by Average Calendar Year Subsidizable Pupils Percantage of Total Pupils Oper., Othr Sub, & Tchr. Ret. Allocation Distribution Municipal Debt Allocation Distribution Total Municipal Alllocation Distribution as a Percentage of Pupils Friendship 136.0 7.60% 1,513,702.80 + 82,609.77 = 1,596,312.57 Union 238.0 13.30% 2,648,979.90 + 144,567.10 = 2,793,547.00 Waldoboro 655.5 36.64% 7,297,640.86 + 398,266.04 = 7,695,906.90 Warren 568.0 31.75% 6,323,692.61 + 345,113.18 = 6,668,805.79 Washington 191.5 10.71% 2,133,125.91 + 116,414.55 = 2,249,540.46 B) State Valuation by Total 1,789.0 100.00% 19,917,142.08 1,086,970.64 21,004,112.72 2014 / 2015 / 2016 Average State Valuation Mill Expectation Total Municipal Allocation Distribution per Valuation x Mill Expectation Friendship 243,483,333 8.29 2,018,476.83 Union 225,266,667 8.29 1,867,460.67 Waldoboro 474,933,333 8.29 3,937,197.33 Warren 297,200,000 8.29 2,463,788.00 Washington 140,133,333 8.29 1,161,705.33 C) Required Local Contribution = the lesser of the previous two calculations : Total 1,381,016,666 11,448,628.16 Total Allocation by Municipality Required Local Contribution by Municipality Calculated Mill Rate State Contribution by Municipality (Prior to adjustments) Friendship 1,596,312.57-1,596,312.57 6.56 0.00 Union 2,793,547.00-1,867,460.67 8.29 926,086.33 Waldoboro 7,695,906.90-3,937,197.33 8.29 3,758,709.57 Warren 6,668,805.79-2,463,788.00 8.29 4,205,017.79 Washington 2,249,540.46-1,161,705.33 8.29 1,087,835.13 Total 21,004,112.72-11,026,463.90 9,977,648.82
Section : 5 Section 5: Totals and Adjustments Total Allocation Local Contribution State Contribution A) Total Allocation, Local Contribution, and State Contribution 21,004,112.72 11,026,463.90 9,977,648.82 1) Adjustment for Debt Service per 20-A MRSA 15689 sub-section 2-19,304.10 19,304.10 Totals after adjustment to Local and State Contributions 21,004,112.72 11,007,159.80 9,996,952.92 B) Other Adjustments to State Contribution 1) Plus Audit Adjustments 0.00 2) Less Audit Adjustments 0.00 3) Less Adjustment for Unappropriated Local Contribution 0.00 4) Less Adjustment for Unallocated Balance in Excess of 3% 0.00 5) Plus Long-Term Drug Treatment Centers Adjustment 0.00 6) Regionalization and efficiency assistance 0.00 7) Bus Refurbishing Adjustment 0.00 8) Less MaineCare Seed - Private 0.00 9) Less MaineCare Seed - Public 0.00 Adjusted State Contribution 21,004,112.72 11,007,159.80 9,996,952.92 Local and State Percentages Prior to Adjustments : Local Share % = 52.50 % State Share % = 47.50 % Local and State Percentages After Adjustments : Local Share % = 52.40 % State Share % = 47.60 % FYI : 100% EPS Allocation 21,411,358.11 Section F: Adjusted Local Contribution by Town ***** WARRANT ARTICLE ***** Debt Service Adj.Sec.5 Line A1 Total Allocation Adjusted Local Contribution Adjusted Percentage Adjusted Mill Rate Friendship 19,304.10 1,596,312.57 1,577,008.47 14.33% 6.48 Union 0.00 2,793,547.00 1,867,460.67 16.97% 8.29 Waldoboro 0.00 7,695,906.90 3,937,197.33 35.77% 8.29 Warren 0.00 6,668,805.79 2,463,788.00 22.38% 8.29 Washington 0.00 2,249,540.46 1,161,705.33 10.55% 8.29 Totals 19,304.10 21,004,112.72 11,007,159.80 100.00%
Section : 6 Section 6: SCHEDULED PAYMENTS & YEAR TO DATE PAYMENTS MONTH SUBSIDY PAID TO DATE DEBT SERVICE PAID TO DATE July 742,498.52 0.00 0.00 0.00 August 742,498.52 0.00 0.00 0.00 September 742,498.52 0.00 0.00 0.00 October 742,498.52 0.00 0.00 0.00 November 742,498.52 0.00 966,912.76 0.00 December 742,498.52 0.00 0.00 0.00 January 742,498.52 0.00 0.00 0.00 February 742,498.52 0.00 0.00 0.00 March 742,498.52 0.00 0.00 0.00 April 742,498.52 0.00 0.00 0.00 May 742,498.52 0.00 120,057.88 0.00 June 742,498.56 0.00 0.00 0.00 TOTAL 8,909,982.28 0.00 1,086,970.64 0.00