A.__The sum of the following calculations:

(1)__Multiplying 5% of each school administrative unit's essential programs and services per-pupil elementary rate by the average number of resident kindergarten to grade 8 pupils as determined under section 15674, subsection 1, paragraph C, subparagraph (1); and

(2)__Multiplying 5% of each school administrative unit's essential programs and services per-pupil secondary rate by the average number of resident grade 9 to grade 12 pupils as determined under section 15674, subsection 1, paragraph C, subparagraph (1); and

B.__The school administrative unit's special education costs as calculated pursuant to section 15681-A, subsection 2 multiplied by the following transition percentages:

(1)__In fiscal year 2005-06, 84%;

(2)__In fiscal year 2006-07, 90%;

(3)__In fiscal year 2007-08, 95%; and

(4)__In fiscal year 2008-09 and succeeding years, 100%.

These funds must be an adjustment to the school administrative unit's state and local allocation after the state and local allocation has been adjusted for debt service pursuant to subsection 2.

Sec. D-59. 20-A MRSA §15689, sub-§3, as enacted by PL 2003, c. 712, §17, is amended to read:

3. Adjustment limitations. The amounts of the adjustments paid to school administrative units or municipalities in subsections 1 and 2 pursuant to this section are limited to the amounts appropriated by the Legislature for these adjustments.

Sec. D-60. 20-A MRSA §15689, sub-§§4 to 6 are enacted to read: