Section 1: Computation of EPS Rates A) Attending Counts: PreK-K 1-5 6-8 PreK-8 9-12 Total 1) Attending Pupils ( October 2016) 257.0 + 710.0 + 469.0 = 1,436.0 + 624.0 = 2,060.0 2) Attending Pupils (October 2017) 223.0 + 715.0 + 460.0 = 1,398.0 + 638.0 = 2,036.0 3) Attending Pupils Average 240.0 + 712.5 + 464.5 1,417.0 + 631.0 2,048.0 B) Staff Positions PreK-K EPS FTE Student to Staff + 1-5 EPS FTE Student to Staff + 6-8 EPS FTE Student to Staff + 9-12 EPS FTE Student to Staff = EPS FTE Total 69 % 31 % 100 % Actual FTE Total = % Of EPS x SAU Data in EPS Matrix = Adjusted EPS = 1) Teachers 16.0 (15: 1) + 41.9 (17:1) + 27.3 (17:1) + 39.4 (16:1) = 124.6 141.7 = 0.88 x 7,723,293 = 6,796,498 = 4,703,177 2,093,321 2) Guidance 0.7 (350: 1) + 2.0 (350:1) + 1.3 (350:1) + 2.5 (250:1) = 6.5 6.0 = 1.08 x 348,919 = 376,833 = 260,768 116,065 3) Librarians 0.3 (800: 1) + 0.9 (800:1) + 0.6 (800:1) + 0.8 (800:1) = 2.6 1.0 = 2.60 x 67,816 = 176,322 = 122,015 54,307 4) Health 0.3 (800: 1) + 0.9 (800:1) + 0.6 (800:1) + 0.8 (800:1) = 2.6 4.0 = 0.65 x 214,601 = 139,491 = 96,528 42,963 5) Education Techs 2.1 (114: 1) + 6.3 (114:1) + 1.5 (312:1) + 2.0 (316:1) = 11.9 26.0 = 0.46 x 502,251 = 231,035 = 159,876 71,159 6) Library Techs 0.5 (500: 1) + 1.4 (500:1) + 0.9 (500:1) + 1.3 (500:1) = 4.1 6.0 = 0.68 x 125,044 = 85,030 = 58,841 26,189 7) Clerical 1.2 (200: 1) + 3.6 (200:1) + 2.3 (200:1) + 3.2 (200:1) = 10.3 12.0 = 0.86 x 400,084 = 344,072 = 238,098 105,974 8) School Admin. 0.8 (305: 1) + 2.3 (305:1) + 1.5 (305:1) + 2.0 (315:1) = 6.6 8.1 = 0.81 x 685,914 = 555,590 = 384,468 171,122 C) Computation of Benefits: Percentage 1) Teachers, Guidance, Librarians & Health 19.00% X 5,182,488 2,306,656 = 984,673 438,265 2) Education & Library Technicians 36.00% X 218,717 97,348 = 78,738 35,045 3) Clerical 29.00% X 238,098 105,974 = 69,048 30,732 4) School Administrators 14.00% X 384,468 171,122 = 53,826 23,957 D) Other Support Per-Pupil Costs: PreK-8 9-12 Students Students Support Support 1) Substitute Teachers (1/2 Day) 43 43 X 1,417.0 631.0 = 60,931 27,133 2) Supplies and Equipment 378 521 X 1,417.0 631.0 = 535,626 328,751 3) Professional Development 65 65 X 1,417.0 631.0 = 92,105 41,015 4) Instructional Leadership Support 29 29 X 1,417.0 631.0 = 41,093 18,299 5) Co- and Extra-Curricular Student 40 125 X 1,417.0 631.0 = 56,680 78,875 6) System Administration/Support 92 92 X 1,417.0 631.0 = 130,364 58,052 7) Operations & Maintenance 1103 1311 X 1,417.0 631.0 = 1,562,951 827,241 E) Other Adjustments: 1) Regional Adjustment for Staff & Substitute Salaries Regional Index = 0.95-304,235-135,412 Section 1: Totals 9,385,571 4,453,053 Divided by Attending Pupils: 1,417.0 631.0 Calculated EPS Rates Per Pupil: = 6,624 7,057 Section : 1 Benefits Benefits
Section 2: Operating Cost Allocations Section : 2 A) Subsidizable Pupils ( Includes Superintendent Transfers ) 4YO/PreK K-8 9-12 Total 1) October 2016 103.0 + 1,332.0 + 603.0 = 2,038.0 2) October 2017 (includes 4YO/PreK estimates) 93.0 + 1,305.0 + 619.0 = 2,017.0 B) Basic Counts Average Pupils SAU EPS Rates from Page 1 Basic Cost Allocations 1) 4YO/PreK Pupils (Most Recent Oct Only) 93.0 X 6,624 = 616,032.00 2) K-8 Pupils 1,318.5 X 6,624 = 8,733,744.00 3) 9-12 Pupils 611.0 X 7,057 = 4,311,827.00 4) Adult Education Courses at.1 10.4 X 7,057 = 73,392.80 5) 4YO/PreK Equiv. Instruction Pupils (Most Recent Oct Only) 0.000 X 6,624 = 0.00 6) K-8 Equiv. Instruction Pupils 0.625 X 6,624 = 4,140.00 7) 9-12 Equiv. Instruction Pupils 0.000 X 7,057 = 0.00 C) Weighted Counts (Most Recent Oct Only) Pupils EPS Weights SAU EPS Rates from Page 1 Weighted Cost Allocations 1) 4YO/PreK Disadvantaged @ 0.4514 42.0 X 0.15 X 6,624 = 41,731.20 2) K-8 Disadvantaged @ 0.4514 595.2 X 0.15 X 6,624 = 591,390.72 3) 9-12 Disadvantaged @ 0.4514 275.8 X 0.15 X 7,057 = 291,948.09 4) 4YO/PreK Limited English Prof. 0.0 X 0.700 X 6,624 = 0.00 5) K-8 Limited English Prof. 8.0 X 0.700 X 6,624 = 37,094.40 6) 9-12 Limited English Prof. 7.0 X 0.700 X 7,057 = 34,579.30 EPS Targeted Targeted Cost Allocations D) Targeted Funds Pupils EPS Weights Amount 1) 4YO/PreK Student Assessment (Most Recent Oct Only) 93.0 X 49.00 = 4,557.00 2) K-8 Student Assessment 1,318.5 X 49.00 = 64,606.50 3) 9-12 Student Assessment 611.0 X 49.00 = 29,939.00 4) 4YO/PreK Technology Resources (Most Recent Oct Only) 93.0 X 107.00 = 9,951.00 5) K-8 Technology Resources 1,318.5 X 107.00 = 141,079.50 6) 9-12 Technology Resources 611.0 X 322.00 = 196,742.00 7) 4YO/PreK Pupils (Most Recent Oct Only) 93.0 X 0.10 X 6,624 = 61,603.20 8) K-2 Pupils 437.0 X 0.10 X 6,624 = 289,468.80 9) 4YO/PreK Disadvantaged Targeted (Most Recent Oct Only) 42.0 X 0.05 X 6,624 = 13,910.40 10) K-8 Disadvantaged Targeted 595.2 X 0.05 X 6,624 = 197,130.24 11) 9-12 Disadvantaged Targeted 275.8 X 0.05 X 7,057 = 97,316.03 E) Isolated Small School Adjustment 1) PreK-8 Small School Adjustment = 0.00 2) 9-12 Small School Adjustment = 0.00 Section 2: Operating Allocation Totals = 15,842,183.18 Percentage of EPS Transition Amount: X 100.00% Adjusted Total Operating Allocation Amount: = 15,842,183.18
Section 3: Other Allocations Section : 3 A) Other Subsidizable Costs Base Year Expenditure Inflation Adjustment 1) Gifted & Talented Expenditures from 2016-2017 188,128.67 X 101.30% = 190,574.34 2) Special Education - EPS Allocation X = 3,232,083.00 3) Special Education - High-Cost Out-of-District Allocation X = 62,117.89 4) Transportation Operating - EPS Allocation X = 1,450,757.49 5) Approved Bus Allocation (Purchase Year FY 18 or earlier) X = 0.00 Total Other Subsidizable Costs = 4,935,532.72 B) Teacher Retirement Amount (Normalized Cost) 470,064.77 Total Adjusted Operating Allocation (Page2 ) plus Total other Subsidizable Costs plus Teacher Retirement = 21,247,780.67 C) Debt Service Allocations 1) Town / District Payment Date Name of Project Weighted Counts (Most Recent Principal Oct Only) Interest Total 2) Total Debt Service Principal & Interest Payments 3) Approved Lease for 2017-18 RSU 11/MSAD 11 0.00 4) Approved Lease Purchase for 2017-18 for RSU 11/MSAD 11 0.00 Total Debt Service Allocation = 0.00 SEction 3 : Total Combined Allocations (Page 2 Adjusted Total plus Other Subsidizable plus Debt Service) = 21,247,780.67
Section 4 : Calculation of Required Local Contribution - Mill Expectation A) Subsidizable Pupils (Excludes Superintendent Transfers for SADs, RSUs & CSDs) by Member Municipality Member Municipality Average 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 Gardiner 836.0 42.07% 8,938,941.33 + 0.00 = 8,938,941.33 Pittston 410.0 20.63% 4,383,417.15 + 0.00 = 4,383,417.15 Randolph 173.5 8.73% 1,854,931.25 + 0.00 = 1,854,931.25 West Gardiner 567.5 28.57% 6,070,490.94 + 0.00 = 6,070,490.94 B) State Valuation by Member Municipality Member Municipality Total 1,987.0 100.00% 21,247,780.67 0.00 21,247,780.67 2016-2017 Average State Valuation Mill Expectation Total Municipal Allocation Distribution per Valuation x Mill Expectation Gardiner 330,750,000 8.51 2,814,682.50 Pittston 190,175,000 8.51 1,618,389.25 Randolph 84,925,000 8.51 722,711.75 West Gardiner 280,000,000 8.51 2,382,800.00 C) Required Local Contribution = the lesser of the previous two calculations : Section : 4 Total 885,850,000 7,538,583.50 Member Municipality Total Allocation by Municipality Required Local Contribution by Municipality Calculated Mill Rate State Contribution by Municipality (Prior to adjustments) Gardiner 8,938,941.33-2,814,682.50 8.51 6,124,258.83 Pittston 4,383,417.15-1,618,389.25 8.51 2,765,027.90 Randolph 1,854,931.25-722,711.75 8.51 1,132,219.50 West Gardiner 6,070,490.94-2,382,800.00 8.51 3,687,690.94 Total 21,247,780.67-7,538,583.50 13,709,197.17
Section : 5 Section 5: Totals and Adjustments Total Allocation Local Contribution State Contribution A) Total Allocation, Local Contribution, and State Contribution 21,247,780.67 7,538,583.50 13,709,197.17 Totals after adjustment to Local and State Contributions 21,247,780.67 7,538,583.50 13,709,197.17 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) Special Education Budgetary Hardship Adjustment 0.00 6) Career & Technical Education Center Allocation 0.00 7) Plus Long-Term Drug Treatment Centers Adjustment 0.00 8) Regionalization and efficiency assistance 0.00 9) Bus Refurbishing Adjustment 0.00 10) Less MaineCare Seed - Private 0.00 11) Less MaineCare Seed - Public 0.00 Adjusted State Contribution 21,247,780.67 7,538,583.50 13,709,197.17 Local and State Percentages Prior to Adjustments : Local Share % = 35.48 % State Share % = 64.52 % Local and State Percentages After Adjustments : Local Share % = 35.48 % State Share % = 64.52 % FYI : 100% EPS Allocation 21,247,780.67 Section F: Adjusted Local Contribution by Town ***** WARRANT ARTICLE ***** Member Municipality Total Allocation Adjusted Local Contribution Adjusted Percentage Adjusted Mill Rate Gardiner 8,938,941.33 2,814,682.50 37.34% 8.51 Pittston 4,383,417.15 1,618,389.25 21.47% 8.51 Randolph 1,854,931.25 722,711.75 9.59% 8.51 West Gardiner 6,070,490.94 2,382,800.00 31.60% 8.51 Totals 21,247,780.67 7,538,583.50 100.00%
Section : 6 Section 6: SCHEDULED PAYMENTS & YEAR TO DATE PAYMENTS MONTH SUBSIDY PAID TO DATE DEBT SERVICE PAID TO DATE July 1,142,433.10 0.00 0.00 0.00 August 1,142,433.10 0.00 0.00 0.00 September 1,142,433.10 0.00 0.00 0.00 October 1,142,433.10 0.00 0.00 0.00 November 1,142,433.10 0.00 0.00 0.00 December 1,142,433.10 0.00 0.00 0.00 January 1,142,433.10 0.00 0.00 0.00 February 1,142,433.10 0.00 0.00 0.00 March 1,142,433.10 0.00 0.00 0.00 April 1,142,433.10 0.00 0.00 0.00 May 1,142,433.10 0.00 0.00 0.00 June 1,142,433.07 0.00 0.00 0.00 TOTAL 13,709,197.17 0.00 0.00 0.00