← Gorham Guardian · All findings
Severity: critical · Category: revenue · Last updated: Feb 27, 2026 · Dollar amount: ~45.3%
The brochure claims Gorham School Department is '62% state subsidized.' This is misleading in two layers: (1) The 62% is calculated against Maine's Essential Programs and Services formula floor — the state minimum for basic education — not the $60.4M Town Council-adopted total. (2) The Essential Programs and Services formula explicitly excludes sports, AP courses, transportation, and behavioral services. The actual state share of the total adopted budget is approximately 45.3%.
The brochure's '62%' references Maine's Essential Programs and Services formula minimum — the state-calculated floor for basic education, not the $60.4M Town Council-adopted total (Order #26-52, May 12, 2026).
EPS explicitly excludes: sports, AP courses, transportation, most behavioral services, and extracurriculars. Gorham spends well above the Essential Programs and Services floor.
Verified figures against the Town Council-adopted $60.4M budget: • Total State Aid (after 5A adjustments): $27,424,871 • State aid as % of $60.4M adopted budget: ~45.3% • State aid as % of Essential Programs and Services formula minimum: ~62%
~$10.2M difference between implied and actual state coverage of the School Committee-approved budget
Document: FY27 Budget Brochure + FY27 Budget Book
Reference: Brochure: State Aid / Revenue Summary · Budget Book p.101 — Enacted GPA Summary ($27,424,871 state subsidy) · p.106 — Total Budget vs Essential Programs and Services vs State Subsidy History