Revisions to the 2009-10 Audit Program

Click on the pages referenced below to print the revised pages to the Audit Program

The pages listed below from the fiscal year 2009-10 Audit Program have been revised to reflect changes related to the following:


Document
Name/Page

Revision Date

Description

Introduction – page xiii

7/26/10

  • Inserted C-1b in the Outline of CAFR; C-1b American Recovery and Reinvestment Act Budgetary Comparison Schedule (Note: N/A if not applicable)

III-1.2

10/22/10

  • A415 extends the date for completion of the annual audit one additional month to December 1, 201X and also extends the NJ filing date one month to December 5, 201X

III-1.3

7/26/10

 

8/31/10

  • Removed Single Audit Summary from NJ Dept of Agriculture and from Executive County Superintendent submissions
  •  Corrected mailing address for DOA and clarified that Audit Reporting Package is only sent to NJ DOA if there are findings in the CNP or in the low income eligibility testing

III-3.7

7/26/10

  • Deleted shaded middle paragraph in note on Post-Retirement Benefits

III-4.22

7/26/10

  • Corrected date at upper left heading of Schedule of Audited Enrollments to 2010-11

III-4.7

7/26/10

  • Updated code reference under tuition charges to N.J.A.C. 6A:23A-3.1(f)3

III-4.9

7/26/10

  • Updated code references under classification of expenditures to N.J.A.C. 6A:23A-16.2 (f) and N.J.A.C. 6A:23A-8.2

III-4.10

7/26/10

  • Updated code reference under administrative classification findings to N.J.A.C. 6A:23A-16.2 (f)

III-4.11

7/26/10

  • Updated code reference under board secretary’s records to N.J.A.C.6A:23A-16.10

Single Audit Summary

7/29/10

 

 

8/31/10

  • Replaced Tax ID # line with NJ assigned district code number.  Deleted submission of the current year Corrective Action Plan.  Links to the SAS appear on pages II-SA.4, III-1.2, III-1.3 and III-1.4 of the Audit Program
  • Revised to provide a blank space at D4 and D5 for auditors to fill in the type of audit report or “N/A”; D26, 27, 30, 31, 33, and 34 include an option for N/A with regard to audit findings and questioned costs

II-60.13

8/6/10

  • Item number 6 – Food Service Management Co. contracts.  Combined items a and d regarding FSMC fee calculation and reporting.  Deleted item b regarding processing and warehousing invoices.  Clarified new item b regarding an FSMC operating results guarantee

III-4.17

8/6/10

  • Added comment for FSMC operating results guarantee

II-SA.1

8/6/10

  • Updated OMB website links