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TO:                  Superintendents of Schools

FROM:            Susan A. Gendron, Commissioner of Education

DATE:             June 2, 2006

RE:                  Financial Report of Public Schools (EF-M-45) Fiscal Year July 1, 2005 - June 30, 2006

            The Financial Report of Public Schools (EF-M-45) Fiscal Year July 1, 2005 - June 30, 2006 is now available for your completion from our website.  The EF-M-45 workbook is a MS Office 95, Excel version 5.0 file that can be downloaded from the Department of Education’s homepage; the address is:
            This form should be submitted to GPA Support Services electronically, via email, by July 31, 2006.  Any revisions to the original report submitted are due to the Department by December 15, 2006.  Here is a list of documents available on our website to assist you in the completion of the report:

General instructions for electronic reporting are as follows:

1) Download the Excel spreadsheet for the EF-M-45.

  1. Open your web browser (Microsoft Internet Explorer or Netscape Navigator).

  2. Go to

  3. Scroll down until you see the EF-M-45.

  4. 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.

  1. Open Microsoft Excel (or other spreadsheet program).

  2. Open the spreadsheet form you have downloaded.

  3. 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).

  4. 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.

            If you need further assistance in completing the EF-M-45 report, please contact Joanne Allen via e-mail:    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: