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TO:                 Superintendents of Schools,
                       Directors of Special Education

FROM:           Susan A. Gendron, Commissioner

DATE:            June 13, 2006

SUBJECT:      EF-S-02 Special Education Program Report

            The Special Education Program Report (EF-S-02) is to be used to report all special education personnel expenditures for locally operated programs during the 2005-2006 school year.

The EF-S-02 consists of:

            1.  Summary Report of Local Expenditures
            2.  Financial Report by Program of Local and Federal Expenditures
            3.  Three (3) Special Education Program Reports for reporting personnel data.

            Please be sure that actual expenditures are reported, and that these figures agree with the figures reported on the EF-M-45 (see pages 1 and 2 of the instructions for further detail).  These expenditures must include costs of personnel supported by State Agency Client funds received either as a result of billing on the EF-S-04B or State Agency Client Grant).  The Special Education Program Report is the means by which local school administrative units may claim state subsidy for approved special education personnel expenditures during the 2005-2006 school year.  Failure to submit this report by July 31, 2006 could delay your subsidy payment.

NOTE:  the EF-S-02 is available on disk, by e-mail, or on the Department of Education Website at the following address,  To receive a disk or e-mail copy, please contact Tom Coulombe at the Office of Special Services.

            If you have any questions regarding the EF-S-02, please contact the Office of Special Services at 624-6650.