2008-2009 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program
(Updated 11/2/09)

» Directions for Mailing/Hand Delivering the 2008-2009 Audited Financial Statements to the Department (25 kb PDF) - Updated 11/2/2009

» Audit Program Cover Pages (43 kb PDF) - Posted 8/20/2009

» Narrative (467 kb PDF) - Posted 8/20/2009

» Profit School – Cover Pages, Opinions and Notes to Financial Statements (59 kb PDF) - Posted 8/20/2009

» Non-Profit School – Cover Pages, Opinions and Notes to Financial Statements (66 kb PDF) -Posted 8/20/2009

» Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (1.12 mb Microsoft Excel) - Posted 6/19/2009

» Non-Profit School - Statements (312 kb PDF) - Posted 6/19/2009

» Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (160 kb Microsoft Excel) - Posted 6/19/2009

» Profit School - Statements (255 kb PDF) -Posted 6/19/2009

» APPENDIX A - N.J.A.C. 6A:23-4.1 through 4.16 (183 kb PDF) -Posted 6/19/2009

» APPENDIX B - Chart of Accounts for Private Schools for Students with Disabilities (233 kb PDF) - Posted 6/19/2009

» APPENDIX B-1 - Narrative Explanation of the Chart of Accounts for Private Schools (223 kb PDF) - Posted 6/19/2009

» APPENDIX C - Private Schools for Students with Disabilities Financial Report Prescribed by the Department of Education - Posted 6/19/2009

• Memo (70 kb PDF)
• Directions (140 kb PDF)
• Expenditure Report Prescribed by the New Jersey State Department of Education (106 kb PDF)

» APPENDIX D - Department of Education Mandated “Tuition Contract” for the Ten Month School Year and the Extended School Year - Posted 6/19/2009

• Memo - Private Schools for Students with Disabilities Mandated Tuition Contract for the 2008-2009 School Year (66 kb PDF)
• Contract (48 kb PDF)
• Memo - Department of Treasury Affirmative Action Regulations - Private Schools for Students with Disabilities Mandated Tuition Contract for the 2008-2009 School Year (74 kb PDF)

» APPENDIX E - Cost of Meals and Hotel Accommodations - Posted 6/19/2009

• FY 2008 Domestic Per Diem Rates - Effective October 1, 2007 (253 kb PDF)
• FY 2009 Domestic Per Diem Rates - Effective October 1, 2008 (245 kb PDF)

» APPENDIX F - Optional Department of Education Prescribed Employee Time Record Format - Posted 6/19/2009

• Annual Information - Fiscal Year 2008-2009 - Private Schools for Students with Disabilities - Employee Time Record (70 kb PDF)
• Optional Department of Education Prescribed Employee Time Record Format (71 kb PDF)
• Private Schools for Students with Disabilities Employee Time Record N.J.A.C. 6A:23-4.4(a)10 (24 kb PDF)

» APPENDIX G - Addresses - County Offices of Education (35 kb PDF) - Posted 6/19/2009

» APPENDIX H - State Circular Letter No. 04-05-OMB - Posted 6/19/2009

» APPENDIX I - Maximum Salaries for 2008-2009 (31 kb PDF) - Posted 6/19/2009

• Memo (73 kb PDF)
  

» APPENDIX J - 2008-2009 Tentative Tuition Rates for Private Schools for Students with Disabilities (60 kb PDF) - Posted 6/19/2009

• Memo (76 kb PDF)
  

» APPENDIX K - Approval for 2008-2009 Tentative Tuition Rates for Private Schools for Students with Disabilities, Based on Appeal (20 kb PDF) - Posted 6/19/2009

• Memo (64 kb PDF)
  

» APPENDIX L - 2008-2009 Tentative Tuition Rates for New Private Schools for Students with Disabilities (20 kb PDF) - Posted 6/19/2009

» APPENDIX M - Private Schools in Session Less Than the Required 180 Days of Instruction (35 kb PDF) - Posted 6/19/2009

• Narrative (20 kb PDF)
  

» APPENDIX N - Recognized Position Titles (71 kb PDF) - Posted 6/19/2009

• Memo (80 kb PDF)
  

» APPENDIX O - Private Schools for Students with Disabilities - Auditor Independence in Accordance with N.J.A.C. 6A:23-4.9(a) (23 kb PDF) - Posted 6/19/2009

» APPENDIX P - Prescribed Cost of Ownership Format For Related Party Transactions (30 kb PDF) - Posted 6/19/2009

• Memo (74 kb PDF)
  

» APPENDIX Q - Federal OMB Circular No. A-133 - Posted 6/19/2009

» APPENDIX R - Private Schools for Students with Disabilities Receiving Child Nutrition Funds for 2008-2009 (28 kb PDF) - Posted 6/22/2009

» APPENDIX S - Audit Summary Worksheet (170 kb PDF) - Updated 8/19/2009

» APPENDIX T - Posted 6/19/2009

• T-1 Cost Category Assignments - Calculation of Non-allowable Costs - Excess Administration Percentage (207 kb PDF)
• T-2 Cost Category Assignments - Calculation of Non-allowable Costs - Deficient Instruction Percentage (206 kb PDF)
• T-3 Cost Category Assignments - Calculation of Non-allowable Costs - Excess Administration and Deficient Instruction Percentages (208 kb PDF)

» APPENDIX U - Prescribed Mileage Format for a School-Owned or Leased Vehicle (73 kb PDF) - Posted 6/19/2009

» APPENDIX V – School District Code Listing (88 kb PDF) - Posted 6/19/2009