New Jersey Department of Education

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School Finance

A4-1/A4-2 Tuition Calculation

Actual Cost Per Pupil Report (A4-1/ A4-2 forms)

N.J.A.C. 6A:23A-17.1, method of determining tuition rates for regular public schools, provides that:
(c) The receiving district board of education shall obtain certification of its "actual cost per student" for each tuition category for a given year from the Commissioner based upon either:

  1. report prepared and submitted annually by the receiving district board of education indicating the actual amounts of expenditures and adjustments, whenever practicable, or amounts equitably allocated and supported by documentation for each applicable item in the grade/program category for which the tuition rate is required, according to the prescribed bookkeeping and accounting system; or
  2. A report prepared annually by the Commissioner for each receiving district board of education. This report establishes the "actual cost per student" for each tuition category.

A regular district that has elected method 1. to calculate their actual tuition rate as an alternative to the Commissioner's report, must complete Department forms A41 (regular education) and A42 (special education) and submit them to the Division of Finance no later than January 31st. The general requirements for submission of the Actual Cost per Pupil Report (A4-1/A4-2 forms) are contained in the instructions.
To assist with the preparation of the forms, the Department is making available an Excel workbook, upon request, used by the Department of Education to review A41-A4-2 worksheets. This tool is not a replacement for the actual forms and use of the tool is subject to the following terms and conditions:

  • This is an internal document that was developed as a tool to assist in the review of A4-1/A4-2 worksheets, and is not necessary for the completion of A4-1/A4-2 worksheets. It is not all-inclusive and must be adapted to the individual needs of each district. Districts are responsible for all formulas and calculations.
  • Use of the Excel workbook is not required; you may elect to use it if you find it is helpful.
  • The department is not promoting the use of Microsoft Excel.

Upon election of the A4-1/A4-2 method of determining tuition rates, a regular school district must continue to utilize this methodology until such time as Commissioner approval to change back to the Commissioner's Report methodology is requested and received.

Limited technical assistance will be available. However, general questions related to the completion of the A4-1/A4-2 worksheets can be directed to Heather Leary at or 609-376-3690.


Filename Size Description
a41-a42inst.doc 308 kb Instructions for Completing the Actual Cost per Pupil Report, A4-1 Regular Programs, A4-2 Categorical Programs - Special Education
a41-a42sug.doc 28 kb Suggestions For Using A4-1 / A4-2 Spreadsheet