← 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 $60.5M total budget voters approved. (2) The Essential Programs and Services formula explicitly excludes sports, AP courses, transportation, and behavioral services. The actual state share of the total approved 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 $60.5M total budget voters approved.
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 School Committee-approved $60.5M budget: • Total State Aid (after 5A adjustments): $27,424,871 • State aid as % of $60.5M approved 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