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Home > Data Center > Reporting Forms > EF-M-45 Financial Report of Public Schools > Excel Spreadsheet Instructions

FY 2006 – 2007
EF-M-45 Excel Spreadsheet Instructions

The completed report is due in our office by July 31; late reports will result in subsidy being withheld, beginning in August. Audit firms must complete and submit a statement of assurance, as well as a reconciliation of any items that need adjustment on the EF-M-4,5 to our office by December 1.  Please work with your audit firm to submit your revised EF-M-45 by December 15. 
Submit this spreadsheet via email:


This spreadsheet is in MS Office 95, Excel version 5.0. If you use a lower version of this product, please contact our office via e-mail to Joanne Allen (joanne.allen@maine.gov)

A signed, printed copy of the cover page must be mailed or faxed to School Finance and Operations, 624-6791.  Please insert the completed spreadsheet itself as an attachment to e-mail and send to Joanne at the addresses indicated above.

Cells with automatic calculations will be represented by “0.00” on the sheet until numeric amounts are entered into the worksheet; please be careful not to overtype these formulas or the entire form will not calculate correctly.  Also, cells where no entries are necessary are shaded and write protected; if you attempt to type in a protected cell, you will receive an error message.  If you believe that an entry is actually necessary in a protected cell, please contact Joanne for clarification.

Please follow these instructions:

IF YOU INSERT FORMULAS INTO INDIVIDUAL CELLS, please round the results to two decimal places. [Example: =ROUND(Your Formula,2)]

Sheet-by-Sheet Instructions: Please refer to the EF-M-45 instructions for page-by-page directions to complete this report. The following are reminders for specific lines only and are unique to the electronic spreadsheet:

Cover:     Please fill in the following:

  • Name of Unit – Cell B9

  • Person completing form – Cell B10

  • Telephone Number  - Cell I10

  • E-mail address (if available) – Cell C11

  • Fax Number – Cell I11

  • Type the date that your Superintendent reviews and signs this report – Cell C20

  • Type the date that you submit this report to us – Cell D31

  • Check whether this report has been audited – Cell H35

A dated, signed cover page must be mailed or faxed to GPA Support Services, 624-6791
Workbook Tab1R to 4R     This sheet contains pages 1R, 2R, 3R and 4R.  It also contains two additional pages:

  • Page 2R; line 52 Detail – all entries for line 52 must go on this page. The total from this page will automatically be added to page 2R line 52.

  • Page 3R; line 77 Detail – all entries for line 77 must go on this page. The total from this page will automatically be added to page 3R line 77.  Column 7 and lines 8, 16, 23, 38, 39, 53, 84, 105 and 106 calculate automatically.

Workbook Tab 5E to 8E     This sheet contains pages 5E, 6E, 7E and 8E.

  • Page 5E – those units paying tuition please remember to indicate your tuition expenditures on the appropriate lines: tuition to Maine public schools – line 9 tuition to out-of-state public schools – line 10 tuition to private schools – line 13

  • Page 5E, – those units paying an assessment to Career and Technical Education REGIONS (Not Centers) please remember to complete line 25.

  • Column 6 on page 5E, 6E, 7E and 8E calculate automatically.

  • Line 21 on page 5E, 6E and 7E and line 26 on page 8E calculate automatically.

Workbook Tab 9E      This sheet contains page 9E.

  • Column 6 and line 11 calculate automatically.

  • Lines 12 and 13 calculate automatically from page 5E, 6E, 7E, 8E and 9E.

Workbook Tab 10E    This sheet contains page 10E.

  • Columns 9 and 11 calculate automatically.

  • Line 10 calculates automatically.

Workbook Tab 11E     This sheet contains page 11E.

  • Entries are only necessary in column 1; this reflects the total of all programs.  An individual breakdown is no longer necessary.

  • Column 18 calculates automatically.

  • Line 7 calculates automatically.

Workbook Tab 12      This sheet contains page 12.

  • Section A, lines 4,5,6,7,8,9,10,11 and 13 calculate automatically.

  • Section A; enter beginning balances and designated reserves on lines 1, 2 and 3.

  • Section A; enter designated reserve ending balances on line 12.

  • Section B, lines 6, 9 and 10 calculate automatically.

  • Section B, enter beginning balance on line 1, enter revenues on lines 2, 3, 4 and 5, enter expenditures on line 7 and other use of funds on line 8.

  • Section C, lines 2, 3, 4, 5, 11 and 12 calculate automatically.

  • Section C, enter beginning balance on line 1, enter expenditures and other use of funds on lines 6 through 10.

Workbook Tab 13E   This sheet contains page 13_E. This page is to be completed by Career and Technical Education Centers and Satellites (such as Co-Op programs). This sheet is designed to have enough pages for even the largest program in the State. By paging down, you will see each of the eight possible pages to detail each course.

Each course must be approved and identified by Course Name and Course Number; Example: 99.1000 Co-Op OR, 4 digit program number that represents the approved CIP number.  Corresponding program numbers may be found on the MDOE website link to the Revised Accounting Handbook, 2005 edition.

If you wish to reset the print area to print only the pages for each of your unit ’s programs, perform the following steps:

  1. Highlight the pages in the sheet you want to print. Starting with cell "A1" to cell where you want to end

  2. Click on "File"

  3. Click on "Print Area"

  4. Click on "Set Print Area"

Workbook Tab 14E     This sheet contains page 14E. This page is to be completed by Career and Technical Education Centers and Satellites (such as Co-Op programs).

Workbook Tab Upload page     This sheet contains the financial data that has been entered into the appropriate EF-M-45 pages in a format that enables us to upload data to the GPA Support Services computer system. NO ENTRIES ARE NECESSARY ON THIS PAGE.