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Special Education Listserv

Subject: Early Childhood Special Education (ECSE) Expenditure Report Now Open

Source: Special Education Finance Section

Intended Audience: Special Education Directors, Financial Administrators, Superintendents, ECSE Coordinators

Date: May 21, 2012

Action Required: YES

The Early Childhood Special Education (ECSE) Expenditure Report (ER) for claiming reimbursement on 2011-12 expenditures is now available for data entry. Districts can access the ECSE ER by logging into the DESE Web Applications system.  The ECSE ER is due September 17, 2012, in order to start receiving reimbursement in the October payment cycle.

In addition to completing the ECSE ER, districts must also 1) update and re-certify MOSIS files in order for the most recent information in Core Data screens 18 and 20 to be pulled into the ECSE ER, and 2) submit their 2011-2012 Annual Secretary of the Board Report (ASBR) in order for the expenditure amounts from function codes 1280 and 2559 to be pulled into the ER.  Although districts will not be able to submit the ECSE ER until the ASBR has been submitted, districts may enter data into the ECSE ER at any time.  Districts will not be able to submit their ASBR until the beginning of July. 

Please review the ECSE Expenditure Guide located at for information regarding ECSE expenditures and completing and submitting the ER.  The ECSE Expenditure Guide has recently been updated to include changes made to ECSE ER and guidance on including ECSE revenue and expenditures in the special education Maintenance of Effort (MOE) amount.  

Please contact the Special Education Finance Section if you have any questions at (573) 751-0622 or by email at