New Jersey Department of Education

2007-2008 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Updated 8/26/08)

Directions for Mailing/Hand Delivering the 2007-2008 Audited Financial Statements to the Department (20 kb PDF) - Posted 8/26/2008

Audit Program Cover Pages (42 kb PDF) - Posted 8/26/2008

Narrative (7.9 mb PDF) - Posted 8/26/2008

Profit School – Cover Pages, Opinions and Notes to Financial Statements (62 kb PDF) - Posted 8/26/2008

Non-Profit School – Cover Pages, Opinions and Notes to Financial Statements (68 kb PDF) -Posted 8/26/2008

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (1.14 mb Microsoft Excel) - Posted 7/10/2008

Non-Profit School - Statements (14 kb PDF) -Posted 7/10/2008

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (177 kb Microsoft Excel) -Posted 7/10/2008

Profit School - Statements (12 kb PDF) -Posted 7/10/2008

APPENDIX A - N.J.A.C. 6A:23-4.1 through 4.16 (140 kb PDF) - Posted 6/26/2008

APPENDIX B - Chart of Accounts for Private Schools for Students with Disabilities (151 kb PDF) - Posted 6/26/2008

APPENDIX B-1 - Narrative Explanation of the Chart of Accounts for Private Schools (224 kb PDF) - Posted 6/26/2008

APPENDIX C - Private Schools for Students with Disabilities Financial Report Prescribed by the Department of Education - Posted 6/26/2008

• Memo (67 kb PDF)
• Directions (66 kb PDF)
• Expenditure Report Prescribed by the New Jersey State Department of Education (53 kb PDF)

APPENDIX D - Department of Education Mandated “Tuition Contract” for the Ten Month School Year and the Extended School Year - Posted 6/26/2008

• Memo - Private Schools for Students with Disabilities Mandated Tuition Contract for the 2007-2008 School Year (69 kb PDF)
• Contract (38 kb PDF)
• Memo - Department of Treasury Affirmative Action Regulations - Private Schools for Students with Disabilities Mandated Tuition Contract for the 2007-2008 School Year (67 kb PDF)

APPENDIX E - Cost of Meals and Hotel Accommodations - Posted 6/26/2008

• Memo - 2007-2008 Allowable Reimbursement for the Cost of Meals and Hotel Accommodations in Accordance with N.J.A.C. 6A:23-4.5(a)35 (Effective 10/1/07-9/30/08)
• 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) (25 kb PDF)
• FY 2007 Domestic Per Diem Rates - Effective October 1, 2006 (77 kb PDF)
• FY 2007 Domestic Per Diem Rates - Effective October 1, 2007 (74 kb PDF)

APPENDIX F - Optional Department of Education Prescribed Employee Time Record Format - Posted 6/26/2008

• Annual Information - Fiscal Year 2007-2008 - Private Schools for Students with Disabilities - Employee Time Record (66 kb PDF)
• Optional Department of Education Prescribed Employee Time Record Format (52 kb PDF)
• Private Schools for Students with Disabilities Employee Time Record N.J.A.C. 6A:23-4.4(a)10 (31 kb PDF)

APPENDIX G - Addresses - County Offices of Education (43 kb PDF) - Posted 6/26/2008

APPENDIX H - State Circular Letter No. 04-05-OMB - Posted 6/26/2008

APPENDIX I - Maximum Salaries for 2007-2008 (27 kb PDF) - Posted 6/26/2008

• Memo (57 kb PDF)
  

APPENDIX J - 2007-2008 Tentative Tuition Rates for Private Schools for Students with Disabilities (35 kb PDF) - Posted 6/26/2008

• Memo (69 kb PDF)
  

APPENDIX K - Approval for 2007-2008 Tentative Tuition Rates for Private Schools for Students with Disabilities, Based on Appeal (27 kb PDF) - Posted 6/26/2008

• Memo (53 kb PDF)
  

APPENDIX L - 2007-20087 Tentative Tuition Rates for New Private Schools for Students with Disabilities (20 kb PDF) - Posted 6/26/2008

APPENDIX M - Private Schools in Session Less Than the Required 180 Days of Instruction (17 kb PDF) - Posted 6/26/2008

• Narrative (17 kb PDF)
  

APPENDIX N - Recognized Position Titles (64 kb PDF) - Posted 6/26/2008

• Memo (77 kb PDF)
  

APPENDIX O - Private Schools for Students with Disabilities - Auditor Independence in Accordance with N.J.A.C. 6A:23-4.9(a) (21 kb PDF) - Posted 6/26/2008

APPENDIX P - Prescribed Cost of Ownership Format For Related Party Transactions (34 kb PDF) - Posted 6/26/2008

• Memo (72 kb PDF)
  

APPENDIX Q - Federal OMB Circular No. A-133 - Posted 6/26/2008

APPENDIX R - Private Schools for Students with Disabilities Receiving Child Nutrition Funds for 2007-2008 - To be posted

APPENDIX S - Audit Summary Worksheet (68 kb PDF) - Posted 6/26/2008

APPENDIX T - Updated 8/5/2008

• T-1 Cost Category Assignments - Calculation of Non-allowable Costs - Excess Administration Percentage (103 kb PDF) (Updated 8/5/08)
• T-2 Cost Category Assignments - Calculation of Non-allowable Costs - Deficient Instruction Percentage (101 kb PDF)
• T-3 Cost Category Assignments - Calculation of Non-allowable Costs - Excess Administration and Deficient Instruction Percentages (100 kb PDF)

APPENDIX U - Prescribed Mileage Format for a School-Owned or Leased Vehicle (69 kb PDF) - Posted 6/26/2008

APPENDIX V – School District Code Listing (45 kb PDF) - Posted 6/26/2008