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 School Choice and Funding, Finance Program Services at (614) 466-7571.

Last Modified: 11/28/2018 1:48:59 PM