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Home > Rules & Legislation > Letters from the Commissioner > Administrative Letters > Letter 27




TO:                Superintendents of Schools

FROM:            Susan A. Gendron, Commissioner

DATE:             May 29, 2007

RE:                 Financial Report of Public Schools (EF-M-45) Fiscal Year July 1, 2006 - June 30, 2007

            The Financial Report of Public Schools (EF-M-45) Fiscal Year July 1, 2006 - June 30, 2007 is now available from our website for your completion.  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 School Finance and Operations, via email, by July 31, 2007.  Any revisions to the original submission are due to by December 15, 2007.  Here is a list of documents available on our website to assist you in the completion of the report:

  • EF-M-45 Excel Spreadsheet Instructions (instructions for electronic submission and for completing the spreadsheet version of the EF-M-45)
  • Instructions (general instructions that are included in the printed version of the EF-M-45)
  • Instructional EF-M-45 (detailed  instructions for completing the EF-M-45 report)
  • Financial Report of Public Schools (EF-M-45) Fiscal Year July 1, 2005 - June 30, 2006 form (EF-M-45 Excel spreadsheet)
  • EF-M-45 Review Worksheet  (list of critical areas [with completion instructions] to check for accuracy before submitting the report)
  • Comparison of EF-M-45 Report to EF-S-02 Report (reconciliation to check both reports to ensure that they match prior to submission)
  • 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. 

  • Open your web browser (Microsoft Internet Explorer or Netscape Navigator).
  • Go to
  • Scroll down until you see the EF-M-45.
  • 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.
  • Complete the form. 
  • Open Microsoft Excel (or other spreadsheet program).
  • Open the spreadsheet form you have downloaded.
  • 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).
  • 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”.
  • Send the form to the Department of Education. 
  • Open your email program.
  • Create a new mail message to the contact person listed on the form.
  • 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.
  • Send the email.

            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 financial data has not been received:

  • EF-M-45   FY 2006-2007 Financial Report of Public Schools
  • EF-M-43   FY 2006-2007 Transportation Data for Out-of-District Special Education Students, Homeless Students and Career & Technical Education Students Report
  • EF-S-02    FY 2006-2007 Special Education Program Report
  • EF-S-07    FY 2006-2007 Request For Subsidy Allocation of Tuition and Board for Students with Disabilities
  • FY 2007-2008 completed budget files submitted via the MEDMS Financial System:
    • Budget  Revenue
    • Budget  Expenditure
    • Budget  Balance Sheet