These amounts exclude all expenditures from federal sources, except federal Impact Aid and federal Bureau of Indian Affairs. Tuition revenues are netted out of the amounts. Relationship to state school funding. The Operating Costs per-pupil expenditure rates are not directly used in Maine's school funding formula. Other per-pupil expenditure rates.
Maine also uses two other per-pupil rates with different definitions and different purposes.
First, expenditures for special education and vocational education are not excluded. Second, to create a rate that reflects expenditures for the entire grade range of K-12, the expenditure and pupil data for some units have been consolidated. In pupil equity analysis provided to the Legislature, a variation on the above is used. Property Tax Rate for Education Definition. The education mill rate is a measure of the effort , by local property taxpayers, in paying property taxes in support of K-12 education.