Indirect Cost Rate Approval Process

The Maine Department of Education would like to share updated information concerning our indirect cost rate approval process.

The Department issues an indirect cost rate for a specific fiscal year that is valid from July 1 to June 30 of the applicable fiscal year. The indirect cost rate is applied to the direct cost amount expended, not to the grant award. Indirect costs are recovered only to the extent of direct costs incurred.

To recover indirect costs, the LEA applies the indirect cost rate in affect for a given fiscal year or the term of the grant award to the direct expenditures less capital outlay during that fiscal year or the term of the grant award.

In order for districts to receive approval of their indirect cost rate, the audit reconciliation with MEFS must be completed. The Department also recommends completing the following training to all districts that apply: Indirect Cost Training Course FY 21 (

Development of Indirect Cost Rates:

  • The Department sources information from the LEA’s official annual upload to MEFS and the detail accounts that make up that report.
  • The Department will prepare a “preliminary indirect cost rate” for LEAs requesting an indirect cost rate and may be requested for certification.
  • Once preliminary indirect cost rates are provided to the LEA, the LEA shall provide information for subawards and subcontracts so to calculate an adjustment to the indirect cost rate prior to final certification.
  • Predetermined rates that are certified and the certifications will be published to:
  • Restricted indirect cost rates will be limited to 8%. Unrestricted indirect cost rates are limited to 15%. All preliminary calculated rates outside of the statistical norm are subject to review to ensure the proper classification of costs.

The following information has been added to the Indirect Cost Rate Agreement:

  • Distribution Base: MTDC Modified Total Direct Cost – Total direct costs excluding equipment, capital expenditures, participant support costs, pass-through funds, and the portion of each subaward (subcontract or subgrant) above $25,000 (each award; each year).
  • Applicable To: Restricted- Restricted rates apply to programs that require a restricted rate per 34 CFR 75.563 and 34 CFR 76.563.
  • Treatment of Fringe Benefits: Fringe benefits applicable to direct salaries and wages are treated as direct costs. Pursuant to 2 CFR 200.431, (b), (3), Paragraph (i), unused leave costs for all employees are allowable in the year of payment. The treatment of unused leave costs should be allocated as an indirect cost except for those employee salaries designated as a direct cost for the restricted rate calculation.
  • Capitalization Policy: Items of equipment are capitalized and depreciated if the initial acquisition cost is equal to or greater than $5,000.

If you have any questions as you review these printouts, please contact our School Finance Team member Mary Randall,, for assistance.

ME, VT, and NH Consortia Saves Maine Schools over $73,000 on Seesaw Licensing

The Association of Computer Technology Educators of Maine (ACTEM) joined a 3-state-consortia this spring to offer lower pricing on Seesaw for Schools licensing for Maine districts, which has saved over $73,000 in Seesaw licensing costs for participating Maine schools.

A popular software system used by many districts throughout Maine, Seesaw offers a simple way for teachers and students to record and share what’s happening in the classroom and gives students a place to document their learning, be creative, and learn how to use technology.

The Seesaw consortia started with former Maine Department of Education staff member Jeff Mao, who is now the Executive Director of Vita-Learn, a Vermont based organization similar to ACTEM. Mao approached both ACTEM and representatives from New Hampshire with the idea of offering combined licensing in all three states. The consortia’s shared goal is to obtaining greater numbers of licenses by combining orders, which offers better pricing on Seesaw licensing for all.

For further questions about the 3-state consortia, contact ACTEM.

Computer Science Professional Development Grant Application

The Maine Department of Education is thrilled to announce the release of the Computer Science Professional Development Grant Application! 

Maine’s 130th legislature, through a bill sponsored by Senator Pouliot, created a pilot grant program to provide funding for high-quality, teacher-developed or teacher-led professional development for PK-12 computer science pedagogy and content.  

Priority will be given to applicants that: 

  • Do not currently offer computer science learning opportunities; 
  • Serve socioeconomically disadvantaged school districts; 
  • Prioritize student populations traditionally underrepresented in computer science; 
  • Demonstrate a commitment to pursuing high-quality educator professional development that emphasizes integration of computer science into other course work and curricula or establishes or expands access to courses that offer college credit and other certificates of value, or both; and 
  • Collaborate or partner with other entities, including but not limited to other local education agencies, the business community, nonprofit organizations and private entities. 

The Fall application window opens Friday October 8th, 2021 and closes November 5th, 2021. Applications will be reviewed in the order in which they are received. All applicants will be notified of their application status within two weeks of the application deadline.  

There is no limit to the grant amount awarded per applicant; however, funds will be dispersed equitably across all applications based on county and throughout PK-12. There is a total of $25,000 available for this grant in the Fall. 

A Spring application window will become available in January 2022. A minimum of $25,000 will be available in the Spring. 

Have questions? Want to learn more? We are hosting three informational sessions, October18th, October 25th, and November 1st. 

Interested in applying? Check out our website to register for an informational session, learn more about the grant, and submit an application:

Need assistance applying? contact Emma-Marie Banks, Computer Science Specialist & Secondary Digital Learning Specialist 

National Board Salary Supplement and Scholarship Information FY22

National Board Certified Teacher Salary Supplement Request Due October 15, 2021

Do you have National Board Certified Teachers on your staff? Awesome! We are sending along a reminder to those fortunate superintendents, or directors of a publicly-supported secondary school or Career and Technical Education (CTE) region, with eligible staff who have attained National Board for Professional Teaching Standards Certification prior to July 1, 2021. Please let us know so we can provide you with their legislatively allocated salary supplement!

In order to qualify for the salary supplement, eligible staff must be currently employed by a Maine public school, or by a publicly-supported secondary school or CTE region in Maine. Eligible position titles include classroom teacher, special education teacher, literacy specialist, math specialist, long-term substitute teacher, library media specialist, school counselor, and teaching principals who have attained certification with the National Board for Professional Teaching Standards, or its successor organization.

The amount of the salary supplement for fiscal year 2021-22 is $5000 for teachers employed in a school in which 50% + students qualify for a free or reduced-price lunch, and $3000 for teachers employed in a school in which fewer than 50% of students qualify for a free or reduced-price lunch, unless proration is necessary.

The submission form and further information is available on our National Board Certification Salary Supplement page:

National Board Scholarship Applications Due October 31, 2021

Are you a Maine public school, or a publicly-supported secondary school, or CTE school teacher who is interested in becoming National Board Certified? Are you a district who is eager to offer this exceptional professional learning opportunity to your teachers?  State law, 20-A MRSA Section 13013-A subsection 5 & 6; as amended by PL 2012 c. 702, established the National Board Certification Scholarship Fund to encourage teachers to apply to, and enroll in, the certification program offered by the National Board for Professional Teaching Standards, or its successor organization.

A school administrative unit, or a publicly supported secondary school or CTE region, may request scholarship funds on behalf of its teachers who meet the requirements.

In fiscal year 2021-22, Maine DOE will allocate $75,000 to the scholarship fund, and shall award an amount equal to the cost of the certification program, less any other funds received by the applicant to not more than 30 teachers accepted into the program annually. Priority will be given to teachers who have already begun the process and teachers employed in high needs schools. For more information and eligibility requirements, please visit our National Board Certification Scholarship page:

If you have questions about the National Board Salary Supplement Program or the National Board Scholarship Program, please contact Tamara Ranger at

Reminder: School Revolving Renovation Fund Deadline is Oct 29

As a reminder, the Maine Department of Education (DOE) is accepting applications to receive funding for school renovation projects through the School Revolving Renovation Fund (SRRF). The application deadline is October 29, 2021.

The Maine DOE will be able to approve approximately $45 million in SRRF loans. A portion of each loan will be considered a grant and will be forgiven. The remaining portion will be paid back over either five or ten years with no interest. The maximum loan amount is limited to $1 million per school building per priority in any five-year period.

Applications for “Priority One” and “Priority Two” projects will be accepted. Eligible Priority One projects will receive funding preference over Priority Two projects.

  • Priority One projects include indoor air quality improvement, structural roof repair, hazardous material abatement or removal, ADA compliance upgrades, and other health, safety and compliance renovations.
  • Priority Two SRRF projects include school building structures, windows and doors, and water and septic systems.

The SRRF 2022 application and additional information are available on the Maine DOE’s SRRF website. For more information or technical assistance, contact Ann Pinnette at (207) 624-6885 or email