Maine Department of Education EF-S 07 and 214 Reports


The EF-S- 07 or Special Education Tuition
and Board Report and the EFS 214, also known as the High-Cost Out-Of-District Report both provide information that help to alleviate the financial burden
school districts face when they send students with special needs who they are
responsible for to schools outside of their district. The EF-S-07 reports the
actual tuition and board costs for each student who must travel outside of their
school district and is used to estimate what district allocations will be in two
years. The EF-S-214 reports the estimated current year costs for only students
whose tuition and board costs exceeding specific threshold. To understand how
these reports work, let’s use a hypothetical example. Appleton is a small
rural school district located in the town of Appleton near the coast of Maine.
The Appleton school district has their own school for students in kindergarten
through eighth grade and is part of a larger school district for high school
students. Though their school is able to offer great programming for their
students, it is unable to provide an appropriate education for a few of their
special education students. One such student is Johnny, a 5th grader with
autism who lives with his family in Appleton. Two years ago,
Johnny’s family and teachers decided that his educational goals would be
better met in a school outside of the Appleton School District.
Because Johnny is a resident of Appleton and therefore an educational
responsibility of Appleton school district, after the school year was over,
Appleton reported the tuition and board expenses on the EF-S-07 so that
those expenses can be counted towards their special education allocation the
following year. Additionally, since Johnny’s costs for out of district
placement exceeded the high cost out of district HCOOD threshold, the cost
amount above the threshold was reported on the EF-S-214 and used for the
district’s High-Cost Out-of-District allocation in Maine school funding
formula for the following year. Last summer, Sarah’s family moved into the
district. Sarah’s teacher and family also realized that the school in Appleton did
not have the needed educational resources to meet her needs. Both Johnny
and Sarah attend schools where their tuition and board cost for out of
district placement exceed the HCOOD threshold.
Now, both of their amounts above the HCOOD threshold will be included on
Appleton’s current EF-S-214. The combined costs above the threshold from Johnny
and Sarah is then compared to the High-Cost Out-Of-District allocation from Johnny’s
cost two years ago and an adjustment will be made if there has been an
increase in the cost for out of district placement. A third student at Appleton,
Jimmy, also has special needs that are better met in another district. Since the
tuition required to send him to a neighboring district does not exceed the
thresholds of the EF-S- 214, his expenses are only listed on the EF-S-07 the
following year… Let’s talk about Johnny’s educational needs for a moment.
In order for Johnny to access his education goals, he needs a couple extra
resources: speech therapy and physical therapy in order to get the help that he
needs. These additional services are just a few out of many related services that
are not considered tuition. These include: occupational therapy,
physical therapy, vision services, audiology services, social work, one-on-one instructional aide, and behavioral services. All of these related
services should not be listed in either report because they are not tuition.
Tuition is simply the money required to send a student to another school, not the
additional fees that may surround it or be added to it. School districts must
fill out both these reports. The EF-S-07 is submitted in the fall and the EF-S-214 is
submitted in the spring. When school districts do not have students that
qualify for either report, they need to record: no students in the report. This is
a very simple process but it does need to be done. In order to fill out the EF-S
-214 report in the spring, school districts must calculate how much
tuition they have already paid and project the cost for the remainder of
the school year. Once these reports are filed, they both work to relieve the
financial burdens of the Appleton school district but in separate ways. The EF-S-07 is data used in the calculation of the overall special education allocation and
for the high cost out of district allocation within the Essential Programs
and Services Formula. In short, the EF-S-07 is used as one of many forms of data
to determine the subsidy the state allocates a school district and the EF-S-214 data serves to calculate targeted funding. The EF-S-214 is only used to
adjust the High-Cost Out-of-District allocation in the EPS formula. Thanks to
these reports, the school district in Appleton will receive some state aid to
send these students to schools outside of the district, and in some
cases, out of state.

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