Sec. 1. 20-A MRSA §15617, sub-§1, as amended by PL 1993, c. 435, §§6 and 7, is further amended to read:

1. Content. A school administrative unit shall include in its school budget document:

A. Its foundation allocation, its debt service allocation, if any, and any additional expenditures authorized by statute;

B. A summary statement of all anticipated revenues according to each source of such revenues, whether local, state, federal or other private sources, and estimated the precise amount of all school expenditures for the fiscal year according to the proposed budget; and

C. The following statement, including the estimated dollar amount of state retirement payments: "This budget does not include the estimated amount of $....... in employer share of teacher retirement costs that is paid directly by the State.";

D.__The estimated number of students that will be enrolled in the school unit during the school year for which the budget is being proposed; and

E.__The proposed per pupil costs for that school unit that must be determined by dividing the precise amount of all school expenditures for the fiscal year according to the proposed budget by the estimated number of students that will be enrolled in the school unit during the school year for which the budget is being proposed.

Sec. 2. 20-A MRSA §15617, sub-§3, as enacted by PL 1983, c. 859, Pt. G, §§2 and 4, is repealed and the following enacted in its place:

3.__Budget format. The following provisions apply to a budget format.

A.__Except as provided in subsections 4 and 5, the budget format submitted to the voters must be organized in a line- item format.__At a minimum, the line-item format must allow the voters to vote on specific sums for:

(1)__Instructional salaries and fringe benefits;

(2)__Operation and maintenance of school facilities;