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ADMINISTRATIVE LETTER # 34
POLICY CODE: DB
TO: Superintendents of Schools
FROM: Susan A. Gendron, Commissioner
RE: Financial Report of Public
Schools (EF-M-45) Fiscal Year
The Financial Report of Public Schools (EF-M-45)
This form should be submitted to GPA Support
Services either electronically or on a diskette by
w EF-M-45 Excel Spreadsheet Instructions (instructions for electronic submission and for completing the spreadsheet version of the EF-M-45)
w Instructions (general instructions that are included in the printed version of the EF-M-45)
w Instructional EF-M-45 (additional instructions for completing the EF-M-45 report)
Financial Report of Public Schools
(EF-M-45) Fiscal Year
w EF-M-45 Review worksheet (list of critical areas [with completion instructions] to check for accuracy before submitting the report)
w Comparison of EF-M-45 Report to EF-S-02 Report (reconciliation to check both reports to ensure that they match prior to submission)
w Comparison of EF-M-45 Report to EF-S-07 Report (reconciliation to check both reports to ensure that they match prior to submission)
General instructions for electronic reporting are as follows:
1) Download the Excel spreadsheet for the EF-M-45.
a) Open your web browser (Microsoft Internet Explorer or Netscape Navigator).
b) Go to
c) Scroll down until you see the EF-M-45.
d) Click on the Microsoft Excel icon next to the form name. This generally will download the Excel spreadsheet into your computer. You may see an option to Open or to Save File. Choose Save File.
§ With some forms, clicking on the Excel icon takes you first to another web page. The form should be listed on this page.
2) Complete the form.
a) Open Microsoft Excel (or other spreadsheet program).
b) Open the spreadsheet form you have downloaded.
c) Save the form with a different file name (Note: if using a spreadsheet program other than Microsoft Excel, make sure it has an option to save spreadsheets as Excel files with an .xls extension).
d) Fill in the information on the form. Save often.
§ Do not use the Cut and Paste feature to move an amount from one cell to another – an amount should be deleted with the delete button and retyped into the correct cell.
§ For additional assistance in completing the spreadsheet, refer to the instructions titled “EF-M-45 Excel Spreadsheet Instructions”.
3) Send the form to the Department of Education.
a) Open your email program.
b) Create a new mail message to the contact person listed on the form.
c) You will need to attach the spreadsheet to the email. In your email program, there should be an option such as Attach File. Select your completed form.
d) Send the email.
For those of you who do not have access to the Internet, diskettes and instructions are available from GPA Support Services at 624-6790. If you need further assistance in completing the EF-M-45 report, please contact Joanne Allen or Suzan Cameron via e-mail: email@example.com or firstname.lastname@example.org I would like to remind you that subsidy checks will be withheld, beginning with the August check, if the following reports have not been received:
§ EF-M-46 Summary of Approved General Fund Budget and Report of School Appropriations
§ EF-S-02 Special Education Program Report
§ EF-S-07 Request For Subsidy Allocation of Tuition and Board for Students with Disabilities
As an additional reminder, please
submit any adjustments to the EF-M-45 identified as a result of your annual