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for each School Administrative Unit
The Resident Expenditures by Budget Categories is based on all general fund expenditures and revenues annually reported by each School Administrative Unit to the State Department of Education (MEDMS Financial) separated into the statutorily required eleven budget categories*. Since this report is based only on resident pupils, any tuition receipts have been deducted from the expenditure data.
For the Per-Pupil Expenditure, the Resident Expenditures are divided by the Resident Pupil Count. The Resident Pupil Count is an average of those resident students (for which a School Administrative Unit is financially responsible) reported to the State Department of Education's Student Information System October 1st and April 1st by School Administrative Unit staff.
*Link to Budget Category Template in Excel
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