New Jersey Department of Education

2006-2007 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Updated 10/11/07)

Directions for Mailing/Hand Delivering the 2006-2007 Audited Financial Statements to the Department (20 kb PDF) - Posted 8/20/2007

Audit Program Cover Pages (42 kb PDF) - Posted 8/17/2007

Narrative (245 kb PDF) - Posted 8/20/2007

Profit School – Cover Pages, Opinions and Notes to Financial Statements (62 kb PDF) - Updated 9/7/2007

Non-Profit School – Cover Pages, Opinions and Notes to Financial Statements (68 kb PDF) -Updated 9/7/2007

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (1.2 mb Microsoft Excel) - Posted 7/30/2007

Non-Profit School - Statements (17 kb PDF) - Posted 7/30/2007

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (162 kb Microsoft Excel) - Posted 7/30/2007

Profit School - Statements (93 kb PDF) - Posted 7/30/2007

APPENDIX A - N.J.A.C. 6A:23-4.1 through 4.16 (133 kb PDF) - Posted 7/30/2007
Effective 7/1/2006 through 9/5/2006

APPENDIX A-1 - N.J.A.C. 6A:23-4.1 through 4.16 (141 kb PDF) - Posted 7/30/2007
Effective 9/6/2006 through 6/30/2007

APPENDIX B - Chart of Accounts for Private Schools for Students with Disabilities (168 kb PDF) - Posted 7/30/2007

APPENDIX B-1 - Narrative Explanation of the Chart of Accounts for Private Schools (224 kb PDF) - Posted 7/30/2007

APPENDIX C - Private Schools for Students with Disabilities Financial Report Prescribed by the Department of Education - Posted 7/30/2007

• Memo (18 kb PDF)
• Directions (66 kb PDF)
• Expenditure Report Prescribed by the New Jersey State Department of Education (51 kb PDF)

APPENDIX D - Department of Education Mandated “Tuition Contract” for the Ten Month School Year and the Extended School Year - Posted 7/30/2007

• Memo - Private Schools for Students with Disabilities Mandated Tuition Contract for the 2006-2007 School Year (29 kb PDF) - Posted 7/30/2007
• Contract (38 kb PDF)
• Memo - Department of Treasury Affirmative Action Regulations - Private Schools for Students with Disabilities Mandated Tuition Contract for the 2006-2007 School Year (20 kb PDF) - Posted 7/30/2007

APPENDIX E - Cost of Meals and Hotel Accommodations - Posted 7/30/2007

• Memo - 2005-2006 Allowable Reimbursement for the Cost of Meals and Hotel Accommodations in Accordance with N.J.A.C. 6A:23-4.5(a)35 (Effective 10/1/05-9/30/06) (20 kb PDF) - Posted 7/30/2007
• Federal Per Diem Rates Schedule 2005-2006 Rates (Effective 10/1/2005-9/30/2006) (68 kb PDF) - Posted 7/30/2007
• Memo - 2006-2007 Allowable Reimbursement for the Cost of Meals and Hotel Accommodations in Accordance with N.J.A.C. 6A:23-4.5(a)35 (Effective 10/1/06-9/30/07) (29 kb PDF) - Posted 7/30/2007
• FY 2007 Domestic Per Diem Rates - Effective October 1, 2006 (63 kb PDF) - Posted 7/30/2007

APPENDIX F - Optional Department of Education Prescribed Employee Time Record Format - Updated 10/11/2007

• Annual Information - Fiscal Year 2006-2007 - Private Schools for Students with Disabilities - Employee Time Record (19 kb PDF) - Posted 7/30/2007
• Optional Department of Education Prescribed Employee Time Record Format (50 kb PDF) - Updated 10/11/2007
• Private Schools for Students with Disabilities Employee Time Record N.J.A.C. 6A:23-4.4(a)10 (31 kb PDF) - Updated 10/11/2007

APPENDIX G - Addresses - County Offices of Education (43 kb PDF) - Posted 7/30/2007

APPENDIX H - State Circular Letter No. 04-05-OMB - Posted 7/30/2007

APPENDIX I - Maximum Salaries for 2006-2007 (16 kb PDF) - Posted 7/30/2007

• Memo (17 kb PDF)
  

APPENDIX J - 2006-2007 Tentative Tuition Rates for Private Schools for Students with Disabilities (30 kb PDF) - Posted 7/30/2007

• Memo (31 kb PDF)
  

APPENDIX K - Approval for 2006-2007 Tentative Tuition Rates for Private Schools for Students with Disabilities, Based on Appeal (13 kb PDF) - Posted 7/30/2007

• Memo (17 kb PDF)
  

APPENDIX L - 2006-2007 Tentative Tuition Rates for New Private Schools for Students with Disabilities (20 kb PDF) - Posted 7/30/2007

APPENDIX M - Private Schools in Session Less Than the Required 180 Days of Instruction (21 kb PDF) - Posted 7/30/2007

• Narrative (18 kb PDF)
  

APPENDIX N - Recognized Position Titles (62 kb PDF) - Posted 7/30/2007

• Memo (22 kb PDF)
  

APPENDIX O - Private Schools for Students with Disabilities - Auditor Independence in Accordance with N.J.A.C. 6A:23-4.9(a) (214 kb PDF) - Posted 7/30/2007

APPENDIX P - Prescribed Cost of Ownership Format For Related Party Transactions (33 kb PDF) - Posted 7/30/2007

• Memo (25 kb PDF)
  

APPENDIX Q - Federal OMB Circular No. A-133 - Posted 7/30/2007

APPENDIX R - Private Schools for Students with Disabilities Receiving Child Nutrition Funds for 2006-2007 (31 kb PDF) - Posted 7/30/2007

APPENDIX S - Audit Summary Worksheet (53 kb PDF) - Posted 7/30/2007

APPENDIX T - Updated 8/20/2007

• T-1 Cost Category Assignments - Calculation of Non-allowable Costs - Excess Administration Percentage (99 kb PDF)
• T-2 Cost Category Assignments - Calculation of Non-allowable Costs - Deficient Instruction Percentage (81 kb PDF)
• T-3 Cost Category Assignments - Calculation of Non-allowable Costs - Excess Administration and Deficient Instruction Percentages (92 kb PDF)

APPENDIX U - Prescribed Mileage Format for a School-Owned or Leased Vehicle (21 kb PDF) - Posted 7/30/2007