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These forms are to be used for reporting all special education personnel expenditures for locally operated programs, including expenditures supported through a State Agency Client funds and Federal funds. Since most allowable expenditures of special education local or contracted programs are limited by law and regulations to personnel costs (Special Education Regulations C. 101.18.2, and 18.3), the EF-S-02 is oriented around the individuals who provide program services for children with identified disabilities.
Programs are defined to encompass administrative and consultative special education services, as well as academic and behavioral instruction.
Gifted and talented expenditures will continue to be reported on the EF-S-02. Salary and benefits for personnel and expenditures for up to but no more than the approved and allowable gifted and talented program costs are reported on Program 10 of this form. The total number of students involved in gifted and talented and preschool handicapped programs must be identified.
Actual expenditures must be reported and must agree with figures reported on page 5E of the "Financial Report of Public Schools" EF-M-45, such as:
(1) The total of Consultation (Contracted) Program #2 and the Contracted Consultation parts of the Gifted and Talented Program #10 and the Preschool Handicapped Program #11 must agree with Line 4 columns 3 & 4 of page 5E.
(2) Assessments paid to another school administrative unit for Regional Day (Public) Program #7 must be reported on Line 11 columns 3 & 4 of page 5E. Those school administrative units operating regional day programs, and collecting an assessment from other units, should report total salaries/benefits on Lines 1, 2, and 3, columns 3 & 4 of page 5E, and include assessments received from these other units on the front page of the EF-S-02, Line 3.
(3) For those school administrative units utilizing Regional Administration or Service Program #9:
a) School administrative units collecting an assessment from other school administrative units must report total salaries/benefits on Lines 1, 2, and 3, columns 3 & 4 of page 5E, and include the assessments received from these other units on the front page of the EF-S-02, Line 3.
b) School administrative units who pay an assessment to the school unit providing the regional administration must report the assessment on Line 11 columns 3 & 4 of page 5E.
(4) Gifted and Talented Program #10 must agree with the 4 bottom boxes on page 5E. If gifted and talented program expenditures exceed the approved and allowable budget, these excesses are reported in columns one (1) and two (2) on page 5E.
(5) The total of the remaining programs - #1 Consultation (Employed), #3 Tutoring (In-School), #4 Resource, #5 Self-Contained, #8 Hospital/Home Instruction, salaries/benefits/staff tuition/staff development from #10 Gifted and Talented, and salaries/benefits from #11 Preschool Handicapped - must be reported on Lines 1, 2, and 3, columns 3 & 4 of page 5E.
(6) In the case of preschool handicapped programs, twenty percent (20%) of third party payments to the local administrative unit is allowed as an incentive to use such funding sources and will be considered as local expenditures when calculating subsidy for the school administrative unit.
The three page financial cost summary of all programs should be numbered 1, 2, and 3. Number the remaining pages that are applicable to your unit.
FRONT PAGE
Indicate name of unit, name of person completing form, and telephone number.
Line 1 - Total each program and enter grand total of Column A (p. 3) (broken down by elementary and secondary) of local expenditures for special education plus local totals from Table 10 & 11. Line 1 should agree with the total of the expenditures reported on the EF-M-45 page 5E, columns 3 & 4, lines 1, 2, 3, 4, 11, and 24.
Line 2 - Deduct amount of tuition received for special education. This line should include receipts for State Wards and State Agency Clients. Special Education tuition receipts 1R, Line 12, Columns 2 & 3 (includes receipts for state wards and state agency clients).
Line 3 - Deduct amount received from cost-sharing/assessments or other miscellaneous sources, Special Education Assessments receipts 2R, Line 28, Columns 2 & 3, Miscellaneous Special Education Revenues 2R, Line 25, Columns 2 & 3.
Subtotal all elementary and secondary expenditures.
Line 4 - Add federal/state preschool handicapped expenditures as noted on program 11 Line D Column 2 Federal/State Expenditures.
Total all expenditures.
If not already pre-printed, enter Administrative Unit (City, Town, M.S.A.D., or C.S.D.): Enter name of individual completing the form. In a Union, a separate report must be filed for each town. A report must be filed, even if the Administrative Unit does not have a program, by submitting the front page marked “no programs.”
The following may be included as benefits: health insurance, workers compensation, retirement (if applicable), life insurance, unemployment compensation, tuition reimbursement and Medicaid. TRAVEL IS NOT ALLOWABLE.
NOTE: We have consolidated some of the position codes, e.g. Ed. Techs are listed under 1 code instead of 3. This is to align costs to the Essential Program and Services funding formula and the MEDMS financial data system.
For each position code, enter the total of salary and benefits paid out of local funds to all personnel within each of the Program columns. Positions paid out of the State Agency Client Grant are to be reported in the local column for each applicable program. Repeat the same process for all salary and benefits paid out of federal funds in the Federal column.
For each Program area (e.g., Consultation/Employed) total Local Elementary Costs and Federal Elementary Costs at the bottom of each Column.
If you do not employ any personnel in one or more of the Program areas, enter “0” for those columns in the Total line.
For any positions you employ not included in position codes 1–32, report totals under Other. Listing of positions will appear on Tables 1 – 9 Backup Sheets. On page 3, enter total of all Local Costs in Column A by each position code from pages 1 & 2. Enter total of all Federal Costs in Column B by each position code from pages 1 & 2. Enter the total number of personnel employed in each position code in Column C.
NOTE: In the case of programs receiving tuition students, report total personnel salaries and benefits before any deduction of tuition receipts (shown on front page, Line 2).
For each position code, enter the total of salary and benefits paid out of local funds to all personnel within each of the Program columns. Positions paid out of the State Agency Client program through an Advance Payment (formerly called a State Agency Client Grant) are to be included in the local column for each applicable program. Repeat the same process for all salary and benefits paid out of federal funds.
For each Program area (e.g., Consultation/Employed) total Local Secondary Costs and Federal Secondary Costs at the bottom of each Column.
If you do not employ any personnel in one or more of the Program areas, enter “0” for those columns in the Total line.
For any positions you employ not included in position codes 1–32, report totals under Other. Listing of positions will appear on Tables 1 – 9 Backup Sheets. On page 3, enter total of all Local Costs in Column A by each position code from pages 1 & 2. Enter total of all Federal Costs in Column B by each position code from pages 1 & 2. Enter the total number of personnel employed in each position code in Column C.
NOTE: In the case of programs receiving tuition students, report total personnel salaries and benefits before any deduction of tuition receipts (shown on front page, Line 2).
Identify your administrative unit in cell H6 of the front page (MSAD #, CSD #, or name of individual town). In a Union, a separate report must be filed for each town. A report must be filed even if the administrative unit does not have a program by submitting the front page marked "no program".
The only program you need to report individual names is Program #2, Consultation (Contracted), list the individual who provided the service. In the second column provide the license number of the individual providing the service. Do not provide the name of the agency. Attorneys cannot be paid with Federal I.D.E.A. (P.L. 108-446), Part B funds.
With the exception of Program #10 Gifted and Talented, the last name and first initial of each individual connected with Consultants responsible for preschool handicapped programs should be listed on the preschool handicapped program page (Program #11) and not under Consultation (Contracted) (Program #2).
Enter the appropriate code number from Table 2 in column 3.
NOTE: Regarding Code 29. To assist us in developing new position codes, we ask that you use Code 29, for any service not currently covered by the existing codes, and explain the service provided on the back of the page.
Indicate the total number of pupils served only for Program #10 Gifted and Talented and Program #11 Preschool Handicapped in the box in the lower left corner. On Program #10 Gifted and Talented, indicate the total number of pupils served in academic and arts programs at the elementary (K-8) and secondary level. If elementary or secondary level is not easily discernible, consider the student as elementary.