E.__Costs payable to the Maine State Retirement System under Title 5, section 17154, subsections 10 and 11.

32-B.__Total cost of components of essential programs and services.__"Total cost of the components of essential programs and services" means the total of the following components:

A.__The base total determined pursuant to section 15683, subsection 1;

B.__Other subsidizable costs identified in section 15681-A;

C.__Debt service costs;

D.__Adjustments determined pursuant to section 15689; and

E.__Miscellaneous costs appropriated pursuant to section 15689-A.

32-C.__Transportation operating costs.__"Transportation operating costs" means all costs incurred in the transportation of pupils in kindergarten to grade 12, including lease costs for bus garage and maintenance facilities and lease-purchase costs that the school administrative unit may apply to the purchase of bus garage and maintenance facilities, when the leases and lease- purchase agreements have been approved by the commissioner, but excluding the costs of bus purchases and excluding all costs not associated with transporting students from home to school and back home each day.__The amount includable for determining the subsidy for a school administrative unit for lease-purchase of bus garage and maintenance facilities may not exceed the amount for the lease of a comparable facility.

32-D.__Vocational education costs. "Vocational education costs" for subsidy purposes means all costs incurred by the vocational regions, centers or satellites in providing approved secondary school vocational education programs, excluding transportation, capital costs and debt service.

32-E.__Year. "Year" means a fiscal year starting July 1st and ending June 30th of the succeeding year.

33. Year of funding. "Year of funding" means the fiscal year during which state subsidies are disbursed to school administrative units, except as specified in section 15005, subsection 1.