Private Schools for Students with Disabilities
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December 15, 2005
In accordance with N.J.A.C. 6A:23-4.2(i), the Private Schools for Students with Disabilities tentative per diem tuition rates for the 2006-2007 school year are attached. For pupils enrolled for a full day, local school districts are responsible to pay the full day per diem tuition rate, as certified by the Commissioner of Education.
Tentative Per Diem Rates for 2006-2007
A private school may charge the local school district any amount up to the tentative per diem tuition rate (column 1), but the same amount must be charged to all local school districts. It is very important that the local school district contact the private school to determine the tentative per diem tuition rate the private school will be charging for the 2006-2007 school year and the number of enrolled days the private school anticipates in the ten month school year and if applicable, the extended school year. It is possible that the number of enrolled days reflected in column 2 for the 2005-2006 school year may change in the 2006-2007 school year, which would increase or decrease the total school year tentative tuition rate charged.
The total tentative tuition rate charged for one pupil for the school year will be based on the number of enrolled days for the pupil times the tentative per diem tuition rate. A written contractual agreement between the private school for the disabled and local school district must establish the tentative per diem tuition rate and the number of enrolled days in the school year for each pupil.
During the first two years of operation, the tentative per diem tuition rates for the new Private Schools for Students with Disabilities are determined by the department, based on a budget filed by the school. Therefore, a school that opened in 2005-2006 will be required to submit a budget to determine the 2006-2007 tentative per diem tuition rate. These schools are marked with an “A”.
The certified actual cost per student – per diem rate which may be charged to a local school district for the school year will be determined from the year-end audit report. The certified actual cost per student – per diem rate may be higher or lower than the tentative per diem tuition rate originally charged. Likewise, the certified tuition rate, which may be charged to a local school district for extraordinary services, will also be determined from the year-end audit report, and this rate may be higher or lower than the tuition rate originally charged.
Application For A Higher Tuition Rate
Application for A Higher Tuition Rate by Type
Additional Rate for Extraordinary Services
Public School Budgets - 2004-2005 (Over)/Under Charges
The preliminary per diem undercharges addressed above must be taken into consideration when budgeting for the 2006-2007 school year including undercharges for extraordinary services. In accordance with N.J.A.C. 6A:23-4.2(m), a district board of education must pay the approved private school for the disabled the difference on a mutually agreed upon date during the second school year following the year for which the actual cost per student is certified. Therefore, local school districts must adequately budget the preliminary per diem undercharges from column 4 in their 2006-2007 budgets since these funds are due to the private schools in the 2006-2007 school year. To properly budget the undercharges, the local school districts must determine the total number of enrolled days for all students enrolled in the private school for the disabled times the per diem undercharge. In accordance with N.J.A.C. 6A:23-4.2(l), the approved private school for the disabled must pay the district board of education for such differences no later than June 30 of the school year in which the audit is received. For accounting purposes, refunds on prior year expenditures are considered miscellaneous income and recorded in Refund of Prior Year’s Expenditures (A/C 10-1980).
The preliminary adjustments are strictly for budgetary purposes and must not be used for billing purposes. The Office of Fiscal Policy and Planning is currently reviewing the private school audits to determine if the certified actual cost per pupil was properly calculated and if the audit meets the department’s compliance requirements. Since this process will not be completed prior to formulating the 2006-2007 local school district budgets, the preliminary per diem adjustments were presented to allow for budgeting estimates. The department will publish the audited tuition rates, which are certified by the Commissioner, when this process is completed. Due to possible errors in the audits, individual audited tuition rates certified by the Commissioner and the final (over)/under charges may be different from those presented in this memorandum. If this occurs, adjustments will be necessary.
Questions concerning this memorandum should be referred to Jim Verner at (609) 984-4229 or Elise Sadler-Williams at (609) 777-4483.
KPA/JV/esw:G:\Elise\Word\Tentative Tuition Rates\2006-2007 Tentative Rates\2006-2007 tuition memo.doc