Gov. John Baldacci is continuing his attack on what he believes are inefficient and top-heavy school districts in the state, pointing to a new report that shows 81 percent are over their so-called essential programs and services budgets.

Baldacci used the report to promote his plan to consolidate the 290 existing school districts in the state to 26.

“We must have accountability at all levels of government and school administrative districts must learn to live within their means,” he said. “This is terrible. It’s unacceptable.”

Based on the state’s calculations, school districts statewide are spending $132 million over what the formula prescribes. The governor said districts spending over the limit should be returning 90 percent of their new state education aid back to the property taxpayers for tax relief, and he is committed to getting legislation passed to make that happen.

“We’re providing the resources, but then it’s not getting back to the people,” said Baldacci, who is hitting the road this week to pitch his consolidation plan directly to taxpayers.

Locally, an analysis done by the State Planning Office shows, Acton over its EPS budget for this school year by 22 percent; Biddeford under by 5 percent; Cape Elizabeth over by 10 percent; Gorham over by 6 percent; Old Orchard Beach over by 5 percent; Poland over by 19 percent; Raymond over by 12 percent; Saco under by 2 percent; Sanford under by 7 percent; Scarborough under by 2 percent; South Portland over by 18 percent; Westbrook over by 4 percent; Windham over by 2 percent; Yarmouth over by 26 percent; MSAD 6 in Buxton over 2 percent; School Administrative District 15 in Gray under 1 percent; School Administrative District 55 in Hiram over 7 percent; School Administrative District 57 in Waterboro over 3 percent; School Administrative District 60 in North Berwick at budget; School Administrative District 61 in Bridgton over by 18 percent; School Administrative District 72 in Fryeburg over by 18 percent.

Mark Gray, director of the Maine Education Association, the state’s teachers union, said the essential programs and services, or EPS, funding model wasn’t designed to be a prescription for a complete school system.

“The EPS model does not nor was it ever intended to cover the full cost of providing a public education to students in the state,” Gray said, because it doesn’t cover all costs, including extracurricular activities like sports.

The model also has been criticized for not taking into account the extra costs associated with small or isolated districts or the fact some systems simply want more programs or smaller class sizes than the formula pays for.

The MEA, with 25,000 members in the state, is also against the governor’s plan to return 90 percent of new education aid to taxpayers.

“We’re not in favor of mandating that all of the savings be required to be turned into property tax relief,” Gray said, saying that should not be up to the state, but for the locals to decide.

The MEA also has come out against Baldacci’s school district consolidation plan, saying it supports regionalization, but with local involvement. “The governor’s proposal is strictly a top-down mandate. Our approach is more bottom-up,” Gray said.

Baldacci seized the moment last week to criticize school district spending during the presentation of a second annual report card on the impact of his property tax relief plan known as LD1.

That legislation, passed in 2005, increased state aid to education toward the goal of 55 percent of the cost by 2009. When that goal is reached the state will be contributing $1 billion annually to public schools.

LD1 also put spending limits on all levels of government. For state, county and municipal governments that limit is a cap on new spending tied to resident income and population growth.

At the school district level, that limit is supposed to be what’s prescribed under the EPS funding model, which allocates money based on enrollment. The per-pupil allotment is supposed to represent what is needed to help a student meet statewide achievement standards.

The ultimate goal of the spending limits is to reduce the state and local property tax burden in Maine -the highest in the nation as a percent of income in 2006 – to somewhere in the middle of the pack nationally.

The latest LD 1 report card showed the state lived within its cap; 57 percent of cities and towns lived within theirs; 14 out of 16 counties were within their cap; but 81 percent of school districts were over the limit.

Gray said his organization believes there should be a 5 percent cushion in the amount school districts are allowed to exceed EPS.

The MEA and the Maine Municipal Association have joined forces with the Maine State Chamber of Commerce and others to back legislation requiring either a two-thirds vote of the local governing body or a vote on the ballot to go over LD 1 spending limits, with the caveat the MEA wants the school spending limit at 5 percent over EPS.