FY 2011-2012 Budget Reporting – Due August 25, 2011

ADMINISTRATIVE LETTER: 32
POLICY CODE: DB

TO: Superintendents of Schools
FROM: Stephen L. Bowen, Commissioner of Education
DATE: March 10, 2011
RE: FY 2011-2012 Budget Reporting – Due August 25, 2011

The MEDMS Financial System is ready to accept your FY 2011-2012 budget data. In addition to the MEDMS files, school administrative districts, community school districts and regional school units also need to submit a spreadsheet supplement to the MEDMS Financial System, to provide detail of the budget’s local share as assessed to each member town.

The spreadsheet is available at:

http://www.maine.gov/education/forms/misteam/efm46/46menu.htm

Municipal school units and alternative organizational structures only need to submit the required MEDMS Financial files; the supplemental spreadsheet does not apply to these two types of governance structures.

The following additional documents are available at the link below, to assist you in your budget process:

http://www.maine.gov/education/forms/misteam/efm46/46menu.htm

  • Common Errors in Budget Articles – please review this document to avoid these errors, many of which can lead to an audit citing.
  • Suggested Articles to Appropriate Monies for School Budgets for the Fiscal Year.
  • Year-End Balances (explanation and sample calculation of the penalty for unallocated balances in excess of 3%).
  • Budget Category Template and Account Filters for Budget Categories.
  • School Appropriations Amounts by Month for Fiscal Year 2011-2012 (sample form for monthly assessment amounts).
  • Assessment of School Administrative District Tax (sample form for assessments for member municipalities).
  • Assessment of Community School District Tax (sample form for assessments for member municipalities).
  • Assessment of Regional School Unit Tax (sample form for assessments for member municipalities).

Statutory information pertaining to budgets may be accessed as follows:

http://www.mainelegislature.org/legis/statutes/

General budget statutes are located in 20-A M.R.S.A. §15690 through §15694. Budget statutes specific to school administrative districts may be found in 20-A M.R.S.A. §1302 through §1309. Budget statutes specific to community school districts may be found in 20-A M.R.S.A. §1701 through §1701-C. Budget statutes specific to regional school units may be found in 20-A M.R.S.A §1482 through §1488. Budget statutes specific to alternative organizational structures may be found in 20-A M.R.S.A §1461-B (3) C.

The timeline for submitting this budget data is within 30 days of the passage of your budget but no later than August 25, 2011. In accordance with 20-A M.R.S.A. §15689-B (7), the following items must be completed and submitted within this timeline:

1. Completion of the following FY 2011-2012 budget files in the MEDMS Financial System:

  • Budget Revenue
  • Budget Expenditure

2. A copy of the vote declaration to show that the budget was passed. (If available in electronic format, these documents may be uploaded to the MEDMS Financial System as a supplementary document.)

3. A copy of the corresponding warrant or resolution. (If available in electronic format, these documents may be uploaded to the MEDMS Financial System as a supplementary document.)

4. For school administrative districts, community school districts and regional school units only, a completed “Summary of Approved Budget and Report of School Appropriations” spreadsheet for 2011-2012. (This spreadsheet may be uploaded to the MEDMS Financial System as a supplementary document.)

If you have questions or need clarification regarding the FY 2011-2012 budget filing requirements, please contact Joanne Allen at joanne.allen@maine.gov