Budgets & Guidance

Warrant Articles

• Statutorily Required Articles
• Supplementary Articles
• Common Errors in Budget Articles

Tax Assessments

• School Appropriations Amounts by Month for Fiscal Year
• Assessment of School Administrative District Tax
• Assessment of Community School District Tax
• Assessment of Regional School Unit Tax

Budgets

• Budget Category Template
• Account Filters for Budget Categories
• Budget Approval and Validation Process Graphic
• Over/Under 100% EPS Template - updated February 4, 2026
• Year-End Balances

 

Annual Budget Reporting
For the fiscal year July 1 - June 30

Reporting Requirements
All School Administrative Units

• Upload the following files to the Maine Education Financial System (MEFS) Financial by August 15:
  •    Budget Revenue
  •      Budget Expenditure
• Before submitting, check that all files:
  • Contain data for all funds
  • Contain revenue and expenditure transactions for all funds
  • Are created for the full-year budget under Quarter 1
• Email the following to the School Finance Consultant - Terri.Beal@maine.gov
  • Warrant Articles
  • Budget Meeting Minutes
  • Voter declaration of the referendum (if required)
• After submitting:
  • Sign in to the Maine Education Financial System and check the file status:
    • If there are errors, resolve and resubmit
    • If the file is in approved status, complete the file submission by electronic certification
    • NOTE: Only file submissions in migrated status are considered received by Maine DOE.

SADs, RSUs, CSDs

• Submit the EF-M-46 in NEO

CTE Regions

• Submit the EF-M-46V in NEO