Finance Related Data [+]
Finance Resources and Tools
Finance FAQs
Finance Program Information/Forms
School Finance Newsletters and Memos
School Funding Simulations
Grants [+]
Pupil Transportation [+]
Scholarship Programs - Other [+]
School District Financial Status [+]
State Funding for Schools [+]


Expenditure Flow Model (EFM)

The Ohio Department of Education uses school districts’ year-end financial records to calculate and report both revenue and spending on a per pupil basis. This handbook is intended to assist the reader in understanding how these figures are derived. Questions or suggestions regarding the material covered in this handbook should be directed to the Office of Quality School Choice and Funding, Finance Program Services at (614) 466-7571.

Click here to download the EFM Handbook.

Click here to download the EFM Rules.

 
Last Modified Nov 16, 2012 01:28 PM