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					Adult Education Financial
        Matters
   Adult Education Financial
           Matters
 Accounting Codes
 EF-X-132 – Financial Page
 Budget Approval Process
 Other Issues
 Questions
               Accounting Codes
 Form the backbone of any financial reporting
  and accountability system
 This structure gives an entity the ability to
  accurately and effectively report on its financial
  activities
 Provide a uniform means for comparing &
  evaluating organizations (i.e. School Districts)
 Maine DOE “Model Chart of Accounts”
    http://www.maine.gov/education/data/schfindata.htm
http://www.maine.gov/education/data/schfindata.htm
             Accounting Codes
   Expenditures use a series of levels in a
    hierarchy to identify the following:
    – The fund from which the funds are being
        expended
    –   The program that is spending the funds
    –   The function for which the funds are being
        spent
    –   The object on which the funds are spent
    –   The level of instruction associated with the
        expenditure (Cost Center)
           Accounting Codes
   Further they identify:
    – The project for which funds are being spent
    – The operational unit on which the funds are
      being spent
    – The subject matter on which the funds are being
      spent
    – The job class associated with the expenditure
             Accounting Codes
   Expenditures use a series of levels in a
    hierarchy to identify the following:
    – The fund from which the funds are being
        expended
    –   The program that is spending the funds
    –   The function for which the funds are being
        spent
    –   The object on which the funds are spent
    –   The level of instruction associated with the
        expenditure (cost center)
           Accounting Codes
            100 6500 1000 1010 40

  Fund     Program Function     Object    Cost Center
   100       6500    1000        1010         40


•These are the minimum categories in the State’s Chart
of Accounts
•Additional categories may be added for more local
level detail
      Accounting Codes
The fund from which the funds are being expended

        100 6500 1000 1010 40



                  Fund
                         General
           100            Fund
            Accounting Codes
           Examples of Fund Codes
                100            General Fund
                              Special Revenue
                200
                                   Fund
                300           Capital Projects

Fund Code 150 may be used to specifically differentiate
Adult Education from other General Fund expenditures if
the LEA wishes
Accounting Codes
–The program that is spending the funds

 100 6500 1000 1010 40



        Program
                  High School
 6500             Completion
            Accounting Codes
             Examples of Program Codes
                 (specifically applicable to adult education)

        6000*                                Adult Education*
        6050                                       ITV
        6060                                 Adult Transitions
        6100                                 Federal Literacy
        6200                                    Enrichment
        6300                         Workforce Training & Retraining
        6400                          Adult Learners with Disabilities
        6500                             High School Completion
        6600                                  Local Literacy
        6700                            Federal Carl Perkins – CTE
        6800                                    Even Start
        6900                              Family Literacy - Other
* Summary Code
    Accounting Codes
–The function for which the funds are being spent

      100 6500 1000 1010 40



             Function

        1000           Instruction
  Accounting Codes
Examples of Function Codes

                 Regular
    1000
               Instruction
    2000     Support Services

    2700      Transportation
Accounting Codes
–The object on which the funds are spent

 100 6500 1000 1010 40



           Object
                   Teacher
    1010            Salary
   Accounting Codes
       Examples of Object Codes

1010                  Salaries – Teachers
1040               Salaries – Administrators
1050          Salaries – Assistant Administrators
2010                 Benefits – Teachers
2040               Benefits – Administrators
3000                 Purchased Services
3430        Contracted Services Eligible for Subsidy
6000                        Supplies
6100                 Instructional Supplies
               Accounting Codes
–The level of instruction associated with the expenditure (Cost Center)

                 100 6500 1000 1010 40



                     Cost Center
                                  Programs
                      40          for Adults
   Accounting Codes
Examples of Cost Center Codes

                 Elementary
    01 – 19
                 Education
                 Secondary
    30 – 38
                 Education
    40 – 49    Adult Education

      90        System-wide
           Accounting Codes
   Handbook - 2R
    – Out of date
   Chart of Accounts
    – Required for all financial reporting to MDOE
        Accounting Codes

100   6700   1000   2010       40   ?
100   6500   1000   6100       40   ?
100   6060   1000   1010       40   ?
100   6000   2300   1040       40   ?


Can you name these accounts?
              Accounting Codes

                                                       Cost
  Fund      Program       Function       Object
                                                      Center


  100         6700          1000          2010              40


General      Carl
                        Instruction     Benefits     Adult Ed
 Fund       Perkins

Benefits for the teacher of an adult education CTE course
            Accounting Codes

                                                     Cost
  Fund     Program      Function        Object
                                                    Center


   100       6500          1000         6100          40


General                                              Adult
             HSC       Instruction Supplies
 Fund                                                 Ed

Supplies for an adult education high school completion course
              Accounting Codes

                                                            Cost
 Fund       Program         Function        Object
                                                           Center


  100         6060            1000           1010            40


General Adult
                  Instruction               Salaries     Adult Ed
 Fund Transitions

Salary for an adult education teacher of an adult transitions course
              Accounting Codes

                                                      Cost
 Fund       Program        Function      Object
                                                     Center


  100         6000           2300         1040        40


General                     General
            Adult Ed                     Salaries   Adult Ed
 Fund                        Adm.

Salary for an adult education Director
              Accounting Codes

                                                            Cost
 Fund       Program         Function        Object
                                                           Center


  100         6060            1000           1010            40


General Adult
                  Instruction               Salaries     Adult Ed
 Fund Transitions

Salary for an adult education teacher of an adult transitions course
              Accounting Codes

                                                           Cost
 Fund       Program         Function        Object
                                                          Center


  200         6060            1000           1010            40


General Adult
                  Instruction               Salaries     Adult Ed
 Fund Transitions

Salary for an adult education teacher of an college transitions course
              Program Codes
      6000*                        Adult Education*
       6050                              ITV
       6060                       Adult Transitions**
       6100                        Federal Literacy
       6200                           Enrichment
       6300                Workforce Training & Retraining**
       6400                Adult Learners with Disabilities**
       6500                   High School Completion**
       6600                        Local Literacy**
       6700                   Federal Carl Perkins – CTE
       6800                           Even Start
       6900                     Family Literacy - Other

** Subsidizable Category
 Special Object Codes
     Expenditure           Object Code
Telephone                     5320
Postage                       5310
Advertising                   5400
GED Site Fee                  8130
Fiscal Services               5000
Travel to State Meetings      5830
 The EFX-132 is the Form for Reporting
Your Programs Financial Information and
          Calculating Subsidy.
                            Department of Education - Adult and Community Education Team
                                                           Request for Subsidy - FY2002 Year-end Report
                                                                    July 1, 2001 - June 30, 2002
                                                                     EF-X-132 Revised

1. Name of LEA:

2. Superintendent:                                                                            6. FY2002 Local Share
3. Address:                                                                                   (attach copy of FY2001 warrant)
                   3b                                                                                6a
                   3c                                                                         7. FY2002 Subsidy Check
                                                                                              (received in December of 2001)
                                                                                                       7a

Adult Education Program
4. Name:
5. Address:
            5b
            5c



Adult Education Program Personnel Information
                                                                                                                 FTE            9a     School Year
                  8. Director's Name:                                                                       9.                  9b     Calendar Year


                        10. Major Duties -Other Than Adult Education (include any that take 10% or more of Director's time)            % of time
                                                 10a.Primary           Adult Education                                           10f
                                                 10b Other (be specific)                                                        10g
                                                 10c Other (be specific)                                                        10h
                                                 10d Other (be specific)                                                         10i
                                                 10e Other (be specific)                                                         10j

                                                                                                                     Total                           100%

11. Other Administrative Positions
(List the persons name and FTE for all positions that are currently filled.)                                                                  FTE
                        Assistant Dir.                                                                                           11a
                        ABE Cood.                                                                                                11b
                        GED Examiner                                                                                             11c
                        Guidance                                                                                                 11d
                        Other Adm.                                                                                               11e


12. Support Staff
(List the persons name and FTE for all positions that are currently filled.)                                                                  FTE
                    Clerical - daytime                      12a                                                                  12g
                    Clerical - daytime                      12b                                                                  12h
                    Clerical - evening                      12c                                                                  12i
                    Clerical - evening                      12d                                                                  12j
                    Other (be specific)                     12e                                                                 12k
                    Other (be specific)                     12f                                                                  12l




          Name of person filling out this form:
                                          Title:                                             Telephone:
                                             Department of Education - Adult and Community Education Team
                                                                            Request for Subsidy - FY2001 Year-end Report
                                                                                     July 1, 2000 - June 30, 2001
                                                                                      EF-X-132 Revised

                 1. Name of LEA:

                 2. Superintendent:                                                                             6. FY2001 Local Share
                 3. Address:                                                                                    (attach copy of FY2000 warrant)
                                    3b                                                                                 6a
                                    3c                                                                          7. FY2001 Subsidy Check
                                                                                                                (received in December of 2000)
                                                                                                                         7a

                 Adult Education Program
                 4. Name:
                 5. Address:
                             5b
                             5c



                 Adult Education Program Personnel Information
                                                                                                                                   FTE            9a     School Year
                                   8. Director's Name:                                                                        9.                  9b     Calendar Year
Adult Education Program Personnel Information
                                         10. Major Duties -Other Than Adult Education (include any that take 10% or more of Director's time)             % of time
                                                                  10a.Primary           Adult Education                                            10f
                                                                                                                                                                 FTE             9a     School Year
        8. Director's Name:                                       10b Other (be specific)                                                          9.
                                                                                                                                                  10g                            9b     Calendar Year
                                                                  10c Other (be specific)                                                         10h
                                                                  10d Other (be specific)                                                          10i
                                                                  10e Other (be specific)
          10. Major Duties -Other Than Adult Education (include any that take 10% or more10j Director's time)
                                                                                          of                                                                                            % of time
                                                                                                                                       Total                           100%
                                       10a.Primary                                            Adult Education                                                                     10f
                                       10b Other (be
                 11. Other Administrative Positions specific)                                                                                                                    10g
                 (List the persons name and FTE for all positions that are currently filled.)                                                                   FTE
                                       10c Other (be specific)
                                       Assistant Dir.                                                                                              11a                           10h
                                       ABE
                                       10dCood. (be specific)
                                               Other
                                       GED Examiner
                                                                                                                                                   11b
                                                                                                                                                   11c
                                                                                                                                                                                  10i
                                       10e Other (be specific)
                                       Guidance                                                                                                    11d                            10j
                                         Other Adm.                                                                                                11e

                                                                                                                                                                         Total                      100%
                 12. Support Staff
                 (List the persons name and FTE for all positions that are currently filled.)                                                                   FTE
                                     Clerical - daytime                      12a                                                                   12g
                                     Clerical - daytime                      12b                                                                   12h
                                     Clerical - evening                      12c                                                                   12i
                                     Clerical - evening                      12d                                                                   12j
                                     Other (be specific)                     12e                                                                  12k
                                     Other (be specific)                     12f                                                                   12l




                           Name of person filling out this form:
                                                           Title:                                               Telephone:
             EF-X-132 – Page 1
   FTE = Full Time Equivalent (expressed as a
    decimal)
    – FTE calculation based on a standard 40 hour work
      week
    – Hours worked = as stipulated in contract or other work
      agreement
    – Divide hours worked by 40
          Work 20 hours     FTE = .50
          Work 32 hours     FTE = .80
          Work 19 hours     FTE = .48
                                             Department of Education - Adult and Community Education Team
                                                                            Request for Subsidy - FY2001 Year-end Report
                                                                                     July 1, 2000 - June 30, 2001
                                                                                      EF-X-132 Revised

                 1. Name of LEA:

                 2. Superintendent:                                                                             6. FY2001 Local Share
                 3. Address:                                                                                    (attach copy of FY2000 warrant)
                                    3b                                                                                 6a
                                    3c                                                                          7. FY2001 Subsidy Check
                                                                                                                (received in December of 2000)
                                                                                                                         7a

                 Adult Education Program
                 4. Name:
                 5. Address:
                             5b
                             5c



                 Adult Education Program Personnel Information
                                                                                                                                   FTE            9a     School Year
                                   8. Director's Name:                                                                        9.                  9b     Calendar Year
Adult Education Program Personnel Information
                                         10. Major Duties -Other Than Adult Education (include any that take 10% or more of Director's time)             % of time
                                                                  10a.Primary           Adult Education                                            10f
                                                                                                                                                                 FTE             9a     School Year
        8. Director's Name:                                       10b Other (be specific)                                                          9.
                                                                                                                                                  10g                            9b     Calendar Year
                                                                  10c Other (be specific)                                                         10h
                                                                  10d Other (be specific)                                                          10i
                                                                  10e Other (be specific)
          10. Major Duties -Other Than Adult Education (include any that take 10% or more10j Director's time)
                                                                                          of                                                                                            % of time
                                                                                                                                       Total                           100%
                                       10a.Primary                                            Adult Education                                                                     10f
                                       10b Other (be
                 11. Other Administrative Positions specific)                                                                                                                    10g
                 (List the persons name and FTE for all positions that are currently filled.)                                                                   FTE
                                       10c Other (be specific)
                                       Assistant Dir.                                                                                              11a                           10h
                                       ABE
                                       10dCood. (be specific)
                                               Other
                                       GED Examiner
                                                                                                                                                   11b
                                                                                                                                                   11c
                                                                                                                                                                                  10i
                                       10e Other (be specific)
                                       Guidance                                                                                                    11d                            10j
                                         Other Adm.                                                                                                11e

                                                                                                                                                                         Total                      100%
                 12. Support Staff
                 (List the persons name and FTE for all positions that are currently filled.)                                                                   FTE
                                     Clerical - daytime                      12a                                                                   12g
                                     Clerical - daytime                      12b                                                                   12h
                                     Clerical - evening                      12c                                                                   12i
                                     Clerical - evening                      12d                                                                   12j
                                     Other (be specific)                     12e                                                                  12k
                                     Other (be specific)                     12f                                                                   12l




                           Name of person filling out this form:
                                                           Title:                                               Telephone:
             EF-X-132 – Page 1
   Item #10 – Major Duties
    – These are NON-ADULT EDUCATION duties
        Examples
            – Alternative Education Director
            – Affirmative Action Officer for district
            – Gifted and Talented Coordinator
          DO NOT list duties that are part of the Adult
           Education Director’s job (e.g. intake, testing,
           designing the course catalogue, registrations, &
           submitting reports)
          Being on the District’s Administration Team is
           considered part of the duties of an Adult Education
           Director
                     EF-X-132 – Financial Page
                                                                                                              TOTAL DIRECT EXPENDITURES                                                                               Page 3 of 3
                                                                                                      July 1, 2005        to       June 30, 2006
                                                                                                                       Fund 100 ADULT EDUCATION                                                                *Some of these i tems ma ybe subsi di za bl e
       LEA                                                                                                                                                                                                     thr ough the Adul t Educa ti on subsi dy pr ogr a m.
                                                                          (1)                         (2)                           (3)                        (4)                          (5)                          (6)                      (7)
                                                       PROGRAM      6600 Local/State                6300 Adult                   6060 Adult                6500 Adult                   6400 Adult               6200 Enr ichm e nt             6050
Section A                                                                                    Wor k for ce Tr aining &                                     High School                 Le ar ne r s w ith          Adult Education                ITV
                                                                     Adult Lite r acy                                           Tr ans itions
                                                                                                    Re tr aining                                          Com ple tion                 Dis abilitie s
Local Ins tr uctional                                  FUNCTION           1000                          1000                       1000                       1000                            1000                      1000                    1000
                                                                                              (do not include Car l
Line                                                   Obje ct                                  Pe r k ins funds )
 1.    Salaries                                        1010                             *                               *                           *                          *                           *
 2.    Benefits                                        2010                             *                               *                           *                          *                           *
 3.    Contracted Service Eligible for Subsidy         3430                             *                               *                           *                          *                           *
 4.    Supplies                                        6100                             *                               *                           *                          *                           *
 5.    Purchased Services                            3000-5000
 6.    Property                                        7000
 7.    Other Use of Funds                            8000-9000

 8.    Total                                            (999)


                                                                          (8)                         (9)                          (10)                       (11)                          (12)                        (13)                    (14)
                                                       PROGRAM        6100 Fe de r al             6800 Fe de r al               6900 M EFLI             6700 Fe de r al CTE                   6___                       6___                   6___
Section B                                                                AEFLA                     Eve nStar t               & Othe r Fam ily Lit        (Car l Pe r k ins )                Othe r                       Othe r                 Othe r
Gr ants & Contr acts                                   FUNCTION           1000                         1000                         1000                       1000                           1000                       1000                   1000
Line                                                   Obje ct
 1.    Salaries                                        1010
 2.    Benefits                                        2010
 3.    Contracted Service Eligible for Subsidy         3430
 4.    Supplies                                        6100
 5.    Purchased Services                            3000-5000
 6.    Property                                        7000
 7.    Other Use of Funds                            8000-9000

 8.    Total                                            (999)


                                                                         (15)                        (16)                          (17)                       (18)                          (19)                        (20)
                                                       PROGRAM                                                                       6000 Adult Education                                                                                      TOTAL
Section C                                                               Cle r ical              Adm inis tr ation            Im pr ove m e nt of        Advis or y Council              ____Othe r                  ____Othe r                Page 11E
Adm inis tr ative                                      FUNCTION           2300                         2300                   Ins tr uction 2000               2329                 ______________             ______________           (Col umns 1 thr u 17)
Line                                                   Obje ct                                 Ente r De tail Be low
 1.    Salaries                                      1040/1080                          *                                *
 2.    Benefits                                      2040/2080                          *                                *
 3.    Contracted Service Eligible for Subsidy         3430                             *                                *
 4.    Purchased Services                            3000-5000
 5.    Supplies                                        6000
 6.    Property                                        7000
 7.    Other Use of Funds                            8000-9000

 8.    Total                                            (999)                                                                                                                  *

                            Subsidizable   Supplies And Services                                                    Adult Education Revenue                                           Administration Salaries Detail
               Pr ogr am : 6000     Function: 2300     Obje ct                              State Subsidy                                                                          Director
       Telephone                                        5320                                Local Share                                                                            Assistant Director
       Postage                                          5310                                Federal ABE Grant                                                                      AEFLA Coordinator
       Advertising                                   5400                               Carl Perkins Grants                                                                        Guidance
       GED Fee                                       8130                               Local Contracts                                                                            Other:
       Fiscal Services                               5000                               Other Contracts                                                                            Other:
       Travel to State Meetings                      5830                               Fees From Subsidizable Courses                                                             Other:
       **Reference DOE "Chart of Accounts" for specific program definitions and         Fees From Non Subsidizable courses                                                                           Total
       codes.                                                                           Other Revenue - All Sources
                                                                                                               Total Revenue
       I certify that these expenditures are in accordance with guidelines, that all data is accurate and is supported by records on file at this agency.



       Superintendent of Schools                                                                                        Adult and Community Education Director

       Note: On the electronic version of this form, the total of the Administration Salaries Detail w ill be automatically transferred to the appropriate field on the main report.
    EF-X-132 – Financial Page
 Organization based on the hierarchy of the
  MDOE “Chart of Accounts”
 Section A – Instructional Programs
 Section B – Grants and Contracts (Fund 200)
 Section C – Administration
 Additional information and detail
 Data used to calculate the Adult Education
  Subsidy (Items marked with an asterisk)
      EF-X-132 – Financial Page

                                                                                            J

       LEA
                                                                    (1)                      (2
                                                   PROGRAM     6600 Local/State            630
Section A                                                                             Workforc
                                                                Adult Literacy
                                                                                           Ret
Local Instructional                                 FUNCTION        1000                      1
                                                                                      (do not i
Line                                              Object                                Perkin
 1.    Salaries                                    1010                           *
 2.    Benefits                                    2010                           *
 3.    Contracted Service Eligible for Subsidy     3430                           *
 4.    Supplies                                    6100                           *
 5.    Purchased Services                        3000-5000
 6.    Property                                    7000
 7.    Other Use of Funds                        8000-9000

 8.    Total                                       (999)

* = Subsidizable Expenditure                                        (8)                      (9
 EF-X-132 – Financial Page
8. Total                                            (999)


                       Subsidizable Supplies And Services
           Program : 6000      Function: 2300      Object                          State S
   Telephone                                        5320                           Local S
   Postage                                          5310                           Federal
   Advertising                                   5400                              Carl Per
   GED Fee                                       8130                              Local C
   Fiscal Services                               5000                              Other C
   Travel to State Meetings                      5830                              Fees Fr
   **Reference DOE "Chart of Accounts" for specific program definitions and        Fees Fr
   codes.                                                                          Other R

   I certify that these expenditures are in accordance with guidelines, that all data is acc
     EF-X-132 – Financial Page
                               1.00




Line 10f on Page 1




                     Director’s Salary Detail Page 3
EF-X-132 – Financial Page
EF-X-132 – Financial Page
EF-X-132 – Financial Page
           Director’s reported salary
           reduced by the 25% reflecting
           the percentage of time spent on
           Alternative Education


                       1.00
               Accounting Codes
   How do your codes stack up?
    – What differences exist
    – What will it take to reconcile those differences
    – What special needs do you have (for codes)
           Unique programs
           Local reporting expectations (e.g. multi SAU adult ed
            programs)
   Would you be able/feel comfortable having the
    adult education financial data reported as part of
    the MDOE Data Warehouse reporting process?

    Talk to your Bookkeeper NOW!
          Financial Reporting
   FY2008
    – Data submitted on the EF-X-132
    – Data also submitted on the MEDMS Financial
      system
    – Data compared for accuracy and completeness
    – Actual Subsidy will be calculated from the EF-
      X-132
   FY2009
    – Financial data submitted on the MEDMS
     system only
   Subsidy Calculation Worksheet
                  Adult Education Subsidy Calculation Worksheet

       Ceiling Calculation                Local Share               Subsidy        Total Ceiling
                                           $112,949.00             $72,299.82      $185,248.82


Instructional Expenditures
        Program    6300   Object 1010   Workforce Training & Retraining Salaries      $18,280.25
                   6300          2010   Workforce Training & Retraining Benefits         $997.87
                   6500          1010   HSD Salaries                                   $9,093.50



                                                                                                   •Fill in the amounts
                   6500          2010   HSD Benefits                                     $131.21
                   6600          1010 Local Literacy Salaries                         $36,622.06
                   6600          2010 Local Literacy Benefits                          $8,877.33
                   6400          1010 Adults With Disabilities Salaries
                   6400          2010 Adults With Disabilities Benefits


Administrative Expenditures
                   6000          1040 Administrative Salaries
                                                                     Total            $74,002.22


                                                                                      $53,963.00
                                                                                                   from the appropriate
                   6000
                   6000
                   6000
                                 2040 Administrative Benefits
                                 9000 Advisory Council
                                 1080 Clerical Salaries
                                                                                      $16,923.54


                                                                                      $35,260.74
                                                                                                   cells on the EF-X-132
                   6000          2080 Clerical Benefits                               $12,024.00
                                                                     Total           $118,171.28



                                                                                                   •Provides an estimate
Supply Expenditures
                   6300          6100 Workforce Training & Retraining Supplies         $3,281.96
                   6400          6100 Adults With Disabilities Supplies
                   6500          6100 HSD Supplies                                     $3,075.44


                                                                                                   of your subsidy for
                   6600          6100 Local Literacy Supplies                          $1,775.48
                                        Office Supplies/Services                      $10,014.43
                                                                   subtotal           $18,147.31
                                        Fees from Subsidizable Courses                $11,329.00



Subsidy Calculation
                                                                Net Supplies

                                                                     Rate
                                                                                       $6,818.31


                                                                                      Subsidy
                                                                                                   the following year.
Initial Ceiling                           $185,248.82
Instructional Exp.                         $74,002.22


                                                                                                   •The one unknown is
                                           $74,002.22                75%              $55,501.67


Ceiling Forward                           $111,246.60
Administrative Costs                      $118,171.28


Ceiling Forward
                                          $111,246.60                70%              $77,872.62
                                                                                                   the Prorate
Supplies Expenditures                         $6,818.31
                                                                  50%
                                                             Total Subsidy           $133,374.29
                                                                Prorate                60.0000%
                                                              Net Subsidy             $80,024.57
Questions on Financial Reporting
Recent Financial Issues
    And Changes
      Recent Financial Issues
   Public Law of 2007 Chapter 131
    – Updated and revised adult education statutes
    – Codified Adult Education Warrant Article
      language
    – Added Adult Transitions to the subsidy formula
    – Clarified other definitions and processes
   Revision of the Adult Education Regulation
      Recent Financial Issues
   Public Laws 2008 – Chapter 599
    – Made technical corrections to the warrant
      language section of the adult education statutes
   Administrative Letter #38
    – Clarified the School Budget Approval Process
      for 2008-09 (including adult education)
    – DOE & MAEA issued additional guidance
      relative to the adult education budget approval
      process
      Recent Financial Issues
   Adult Education Budget Approval Process
    – Must have a separate warrant article for adult
      education
    – Warrant article must conform to the language in
      the statutes (Title 20-A Sec. 8603-a)
    – Warrant article voted on by the “legislative
      body” for the SAU
    – Adult Education is not part of the EPS cost
      centers and is therefore not subject to the
      validation referendum
Questions on Financial/Budget Issues
          Got Questions?
 Call - 624-6754
 Email - andy.mcmahan@maine.gov
 District level Bookkeeper Contact –
  joanne.allen@maine.gov

				
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