Annual expenditures and claims for the inclusion in the State and local allocation of allowable gifted and talented program expenditures shall be made, following the close of each school fiscal year, using the EF-S-02 Special Education Program report form in accordance with its accompanying instructions under the provisions of the School Finance Act, and pursuant to 20A MRSA Section 8301, sub-section 19(c). Only costs allowed and approved by the Commissioner may be claimed.
05- 071 C.M.R. ch. 104, § 4-25