New Jersey Department of Education

2017-2018 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Updated 10/9/2018)

Audit Program Cover Pages (Updated 8/1/2018)

Narrative (Updated 8/13/2018)

Directions for Mailing/Hand Delivering the 2016-2017 Audited Financial Statements to the Department (Updated 8/6/2018)

Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements (Updated 8/1/2018)

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) (Updated 8/1/2018)

Non-Profit School - Statements (Updated 10/9/2018)

Profit School - Cover Pages, Opinions and Notes to Financial Statements (Updated 8/1/2018)

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) (Updated 8/1/2018)

Profit School - Statements (Updated 10/9/2018)

Appendix A - N.J.A.C. 6A:23A-18.1 through 18.23 (PDF) (Updated 8/1/2018)

Appendix B - Chart of Accounts (PDF) (Updated 8/1/2018)

Appendix B-1 - Narrative Explanation of the Chart of Accounts (PDF)  (Posted 6/14/2019)

Appendix C - Prescribed Financial Report (Updated 8/1/2018)

• Information (PDF)
• Directions (PDF)
• Form (Excel)

Appendix D – Tuition Contract (Updated 8/1/2018)

• Instruction (PDF)
• Guidance - Action Department of Treasury Affirmative Action Requirements (PDF)
• Contract

Appendix E - Reserved (Updated 8/1/2018)

Appendix F – Department of Education Prescribed Employee Time Record Format (Updated 8/1/2018)

• Information (PDF)
• Form - Single (Excel)
• Form - Multiple (Excel)

Appendix G - County Superintendent Information (PDF) (Posted 8/3/2018)

Appendix H - State Circular Letter No. 15-08-OMB (PDF) (Updated 8/1/2018)

Appendix I - Maximum Salaries (PDF) (Updated 8/1/2018)

• Information (PDF)

Appendix J - Tentative Tuition Rates (PDF) (Updated 8/1/2018)

• Memo (PDF)

Appendix K - Approved Higher Tuition Rates (PDF) (Posted 8/3/2018)

Appendix L - New Private School Tuition Rates (PDF) (Updated 8/1/2018)

Appendix M - 180 Days of Instruction (PDF) (Posted 8/3/2018)

• Narrative (PDF)

Appendix N - Recognized Job Titles (PDF) (Updated 8/1/2018)

Appendix O - Auditor Independence (PDF) (Updated 8/1/2018)

Appendix P - Related Party Transactions (Posted 8/30/2018)

• Form and Guidance (PDF)

Appendix Q - OMB Circular No. A-133 (PDF) (Updated 8/1/2018)

Appendix R - Private Schools Receiving Child Nutrition Funds for 2016-2017 (Posted 8/3/2018)

Appendix S - Private Schools Data Collection (PDF) (Updated 8/1/2018)

Appendix U - Prescribed Mileage Format (PDF) (Updated 8/1/2018)

Appendix V - School District Code Listing (PDF) (Updated 8/1/2018)