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Special Education Listserv

Subject: ECSE Expenditure Report and ASBR Function Codes

Source: Special Education Finance

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

Date: September 16, 2011

As you know, expenditure amounts reported in the 2010-11 Annual Secretary of the Board Report (ASBR) under function codes 1280 and 2559 are pulled into the 2010-11 Early Childhood Special Education (ECSE) Expenditure Report (ER).  It is important to remember that ECSE ARRA funds should not be coded to 1280 or 2559 on the ASBR and should not be claimed on the ECSE ER.  If ECSE ARRA expenditures have been reported under function codes 1280 and 2559 on the ASBR, please correct the ASBR by removing the ECSE ARRA expenditure amounts. 

For information on completing and submitting the ECSE ER, please view the ECSE Expenditure Guide located at    

Questions may be directed by email to or by calling 573-751-0622.