ESSENTIAL PROGRAMS & SERVICES (EPS) ALLOCATION / MUNICIPAL COST-SHARING CALCULATION
      Fiscal Year 2006-2007
100% EPS Allocation (per State formula): $30,593,254.14
Bowdoin Bowdoinham Harpswell Topsham Total
Total EPS Allocation (90%):
$28,460,454
Pupil Count (Avg of Apr/Oct 2005 Counts) 551 475 562 1527.5 3,115.50
% of Total Pupils 17.69% 15.25% 18.04% 49.02% 100.00%
Town Allocation (90% of EPS) $5,034,654.33 $4,340,219.25 $5,134,265.92 $13,951,314.59 $28,460,454.09
State Valuation of Town Property (2005) $146,700,000 $159,100,000 $1,184,800,000 $636,050,000 $2,126,650,000
% of Total District Valuation 6.90% 7.48% 55.71% 29.91% 100.00%
Required Local Contribution
 (Lesser of 7.6 mills times the State Valuation          or the Town Allocation) $1,114,920.00 $1,209,160.00 $5,134,265.92 $4,833,980.00 $12,292,325.92
Less: State Adjustments (Special Education Contribution)     $297,762.72   $297,762.72
Adjusted Required Local Contribution $1,114,920.00 $1,209,160.00 $4,836,503.20 $4,833,980.00 $11,994,563.20
             Local Town Cost-sharing Percentage* 12.62% 11.64% 37.21% 38.53% 100.00%
Local Only Contribution (Local Cost-sharing Formula)
         Local Only Debt Service 58,486.25 53,975.85 172,472.02 178,611.88 463,546.00
         Adult Education 14,424.67 13,312.26 42,537.39 44,051.68 114,326.00
         Adult Vocational Education 1,378.04 1,271.77 4,063.76 4,208.43 10,922.00
         Other Additional Local Contribution 679,862.08 627,431.82 2,004,867.67 2,076,239.34 5,388,400.91
Total Local Only Contribution $754,151.04 $695,991.70 $2,223,940.84 $2,303,111.33 $5,977,194.91
Total Local Contribution (Required & Local Only) $1,869,071.04 $1,905,151.70 $7,060,444.04 $7,137,091.33 $17,971,758.11
Current FY 05-06 Contribution (for Comparison) $1,873,897.49 $1,837,624.18 $6,936,032.21 $7,077,870.12 $17,725,424.00
  Local Contribution $$ Increase (Decrease) ($4,826.45) $67,527.52 $124,411.83 $59,221.21 $246,334.11
  Local Contribution % Change -0.26% 3.67% 1.79% 0.84% 1.39%
State Contribution (per EPS model) (includes adjustments) $3,919,734.33 $3,131,059.25 $297,762.72 $9,117,334.59 $16,465,890.89
    (Town Allocation minus the Adjusted Required Local Contribution)
* See Municipal Cost-sharing Table on the previous page. No rounding is used in these calculations.  Only two decimal places are shown for document readability.