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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You will prepare an invoice only after you have shipped or delivered the product or service to the customer. 1  Start by identifying the customer. 2  Include previous document numbers related to this sale, including any purchase order or sales agreement or estimate. 3  Identify the items sold and delivered.