Expenditure Data. ODE uses the Expenditure Flow Model (EFM) to report per-pupil spending for Ohioâs schools. The EFM is a reporting method based on concepts developed by Dr. Bruce Cooper of Fordham University.
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Create an estimate or invoice. 1  Select the appropriate option: To create an estimate: Click the Business tab, then click the Business Actions and choose Invoices and Estimates > Create Estimate. 2  In the Customer field, enter the name of the person or firm with whom you're dealing, or select the name in the list.