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December 19, 2007
|TO:||Chief School Administrators
School Business Administrators/Board Secretaries
Directors of Special Services
County Supervisors of Child Study
County School Business Administrators
Directors, Private Schools for the Disabled
Business Managers/Bookkeepers, Private Schools for the Disabled
|FROM:||Katherine P. Attwood, Assistant Commissioner
Division of Finance
|SUBJECT:||2008-2009 Tentative Per Diem Tuition Rates (Exhibit A) and 2006-2007 Commissioner Certified Tuition Rates and Adjustments for Private Schools for Students with Disabilities (Exhibit B)|
In accordance with N.J.A.C. 6A:23-4.2(i), attached are the 2008-2009 full day tentative per diem tuition rates for private schools for students with disabilities. Also attached are the 2006-2007 Commissioner certified tuition rates and adjustments for private schools.Tentative Per Diem Rates for 2008-2009 – Exhibit A
A private school must charge the same amount 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 2008-2009 school year and the number of enrolled days the private school anticipates in the 2008-2009 school year. It is possible that the number of enrolled days reflected in column 2 for the 2007-2008 school year may change in the 2008-2009 school year, which would increase or decrease the total school year tentative tuition rate charged. A written contractual agreement between the private school 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.
Application for a Higher Tuition Rate
If the tentative per diem tuition rate places an undue financial hardship on the private school, a higher tentative per diem tuition rate may be approved by the Department of Education through a request submitted no later than January 31, 2008 pursuant to N.J.A.C. 6A:23-4.2(j). Private schools interested in requesting a higher per diem tuition rate should contact Jim Verner at (609) 984-4229 or Elise Sadler-Williams at (609) 777-4483 concerning the application procedure. This information will also be available on the department’s website for private schools for students with disabilities.
Application for a Rate by Type
N.J.A.C. 6A:23-4.1 et seq. allows private schools to charge separate tuition rates by class type, if the required accounting records are maintained. Any private school interested in charging separate tuition rates by class type should contact Jim Verner at (609) 984-4229 or Elise Sadler-Williams at (609) 777-4483 concerning the application procedure. The request must be submitted no later than January 31, 2008.
2006-2007 Commissioner Certified Tuition Rates and Adjustments – Exhibit B
The Commissioner’s certified tuition rates and adjustments for 2006-2007 are contained on Exhibit B. Exhibit B, by column, contains the following information: 1) schools that are charging additional tuition for extraordinary services are identified by an “A,” 2) the Total Enrolled Days in the school year, 3) the Certified Per Diem Tuition Rate Charged, 4) the Certified School Year Tuition Rate Charged, 5) the Tentative Per Diem Tuition Rate Charged, 6) the Tentative School Year Tuition Rate Charged, 7) the Final Per Diem (Over)/Under Charges, and 8) the Final School Year (Over)/Under Charges.
In accordance with N.J.A.C. 6A:23-4.2(m), a district board of education must pay the approved private school the difference between the tentative tuition rate and certified tuition rate 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 Final Per Diem (Over)/Under Charges (column 7), the Final School Year Under Charges (column 8) and undercharges for extraordinary services (column 1) in their 2008-2009 budgets since these funds are due to the private schools in the 2008-2009 school year. The simplest method to properly budget the undercharges is to multiply the total average daily enrollment (ADE) of the local school district’s students enrolled in the private school, times the school year undercharge in column 8. However, if the local school district is not aware of the ADE, multiply the total number enrolled days of the local school district’s students enrolled in the private school, times the per diem undercharge in column 7. In accordance with N.J.A.C. 6A:23-4.2(l), the approved private school must pay the district board of education for such differences (overcharges) no later than June 30 of the school year in which the audit is received (2007-2008 school year). 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 Office of Fiscal Policy and Planning is currently reviewing the private school audited financial statements to determine if the audit meets the department’s compliance requirements. Exhibit B will be posted on the department’s website for private schools for students with disabilities and if errors are discovered during the desk review of an audit, the revised certified tuition rates and adjustments will be posted at http://www.nj.gov/njded/finance/fp/psd.shtml.
KPA/JV/esw:G:\Elise\Word\Tentative Tuition Rates\2008-2009 Tentative Rates\2008-2009 tuition memo final.doc
Lucille E. Davy