Implementation Of Governmental Accounting Standards Board Statement No. 34 (GASB 34)

NJDOE Home Families Students Educators Community

Fiscal Policy

A4-1/A4-2 Tuition Calculation

Accounting & Fiscal Guidance

Audit Information

Audit Summary Worksheet

Comprehensive Annual Financial Report (CAFR)

District-Wide Budget

NJ Local Agency Procurement Laws

Private Schools for the Disabled

Public School Tuition Contract Agreement

School Register

Tuition

User Friendly Budgets

School Finance

Budget Review and Fiscal Monitoring

Student Transportation

New Jersey Department of Education Topical Index To GASB No. 34

Preparing to Implement GASB 34

Highlights of Reporting Requirements Under GASB 34

Management Discussion and Analysis (MD&A) - Requirements - Revised November 2002
Sample Statements Revised July 2003
Additional Note Disclosures

Explanations and Applications of GASB 34

Theoretical Presentation - New July 2002
Crosswalk (PDF )
Supporting Worksheets - Updated August 2003

Frequently Asked Questions (FAQ)

Links and References

If you have questions regarding GASB 34 and NJ school districts, please contact the Office of Fiscal Policy and Planning at doecafr@doe.state.nj.us.