New Jersey Department of Education

2021-2022 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Updated 10/28/2022)

Directions for submitting the 2020-2021 Audited Financial Statements to the Department  (Posted 4/22/2022)

Audit Program Cover Pages  (Posted 6/8/2022)

Narrative  (Posted 10/28/2022)

Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements   (Posted 6/7/2022)

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Excel) (Posted 5/17/22)

Non-Profit School - Statements  (Posted 5/27/2022)

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments  (Excel) (Posted 5/17/22)

Profit School-Cover pages   (6/7/2022)

Profit School - Statements  (5/27/2022)

Appendix A - N.J.A.C. 6A:23A-18.1 through 18.23 (PDF)(4/22/2022)

Appendix B - Chart of Accounts (PDF) (Posted 4/22/2022)

Appendix C - Prescribed Financial Report (Posted 4/22/2022)

• Directions (PDF)
• Form (PDF) 

Appendix D – Tuition Contract(Posted 4/22/2022)

• Instruction (PDF)
• Guidance - Action of Treasury Affirmation Action Requirements (PDF)

Appendix E - Reserved (PDF) (Posted 4/22/2022)

Appendix F – Department of Education Prescribed Employee Time Record Format (Posted 4/22/2022)

• Guidance

Appendix G - County Superintendent Information (PDF) (Posted 4/22/2022)

Appendix H - State Circular Letter No. 15-08-OMB (PDF) (Posted 4/22/2022

Appendix I - Maximum Salaries (PDF) (Posted 4/22/2022)

• Information (PDF)

Appendix J - Tentative Tuition Rates (PDF) (Posted 4/22/2022)

• Memo (PDF)

Appendix K - Approved Higher Tuition Rates (PDF) (Posted 4/22/2022)

Appendix L - New Private School Tuition Rates (PDF) (Posted 4/22/2022)

Appendix M - 180 Days of Instruction (PDF) (Posted 4/22/2022)

Appendix N - Recognized Job Titles (PDF) (Posted 4/22/2022)

Appendix O - Auditor Independence (PDF) (Posted 4/22/2022)

Appendix P - Related Party Transaction Form and Instructions (PDF) (Posted 4/22/2022)

Appendix Q - OMB Circular No. A-133 (Posted 4/22/2022)

Appendix R - Private Schools Receiving Child Nutrition Funds for 2021-2022 (PDF) (Posted 4/22/2022)

Appendix S - Private Schools Data Collection (PDF) (4/22/2022)

Appendix U - Prescribed Mileage Format (PDF) (Posted 4/22/2022)

Appendix V - School District Code Listing (PDF) (Posted 4/22/2022)

Appendix T-1  - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration (PDF) (Posted 4/28/2022)

Appendix T-2  - Cost Category Assignments Calculation of Non-allowable Costs Deficient Instruction Percentage (PDF) (Posted 4/28/2022)

Appendix T-3  - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration and Deficient Instruction Percentages (PDF) (Posted 4/28/2022)