[SchoolFinance] ESCE 3 and 4 year old's in Regards to Budget

[Cheryl Fournier]

We are doing similar to Dawn.  We also looked at Administrators, as a
percentage of the total students of the school and and did similar for IEP
coordinators as a percentage of special education students.  I always try
to find a methodology that i can straight face test.  If you can do that,
and stand behind the methodology then you should be ok.

Cheryl



*Cheryl Fournier*
*Business Administrator*
*Sanford School Department*
*207-324-2810*
*www.sanford.org <http://www.sanford.org>*


On Wed, Mar 18, 2026 at 12:46 PM Dawn Blanchard <dblanchard at brunswicksd.org>
wrote:

> Thank you for this thread!  We are going to be in cohort 3---what are some
> tips people have been using for general ed expenditures?   Is it as
> 'simple' as if a PK gen ed teacher has 4 out of 16 students with IEPs, you
> would charge 25% of them to the fund?  Do you need to review that each
> quarter?  What about your school nurse, principal, and other peripheral
> staff that work with 4 year olds?
>
>
>
> *~Thanks,*
>
> Dawn Blanchard
>
> Director of Personnel & Finance
>
> she/her/hers
>
> (207)-319-1950
> dblanchard at brunswicksd.org
> www.brunswicksd.org
>
> [image: facebook]
> <https://www.facebook.com/Brunswick-School-Department-896342617067005/>
>
>
> On Wed, Mar 18, 2026 at 12:29 PM Lisa Harkin <lharkin at kitteryschools.com>
> wrote:
>
>> Hi,
>> Yes, just like other grants.  Create your new fund code and post all your
>> reimbursable expenses to that fund, especially since you will have to send
>> them a Trial Balance quarterly.
>>
>> We do not include any of these reimbursable expenses in our General Fund
>> Budget.
>>
>> We are part of Cohort 1, so let me know if you have any other questions,
>> hopefully I can help!
>>
>> On Wed, Mar 18, 2026 at 11:19 AM Kathi Kilcollins <kkilcollins at msad20.org>
>> wrote:
>>
>>> Good afternoon,
>>>
>>> I am curious what other districts are doing in regards to ESCE funding
>>> and the school budget.
>>>
>>> We will not be hiring additional staff for the few 3 and 4 year olds
>>> that we will be getting under Cohort 3, but will be reimbursed for the time
>>> staff spend with those students.
>>>
>>> I am wondering if we should take a percentage of the staff that will be
>>> responsible for these children out of the budget, since we will be
>>> reimbursed for a percentage of their salary?
>>>
>>> Is this what other districts are doing, treating this like other grants
>>> such as title 1 and creating a budget under the new fund code?
>>>
>>> Any information would be greatly appreciated.
>>>
>>> --
>>> *Thank you + Have a Great Day,*
>>> *Kathi L. Kilcollins*
>>> *Business Manager, MSAD #20*
>>> *28 High School Drive*
>>> *Fort Fairfield, ME 04742*
>>> *(207) 473-4455*
>>> _______________________________________________
>>> SchoolFinance mailing list
>>> SchoolFinance at maillist.informe.org
>>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>>
>>
>>
>> --
>> Lisa Harkin
>> Finance Manager
>> _______________________________________________
>> SchoolFinance mailing list
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>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>
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