Revisions to the 2010-11 Audit Program

Click on the pages referenced below to print the revised pages to the Audit Program
The pages listed below from the fiscal year 2010-11 Audit Program have been revised to reflect changes related to the following:

Document
Name/Page

Date Revision Posted

Description

Introduction – Page i

July 15, 2011

  • Corrected health care withholding date to contracts negotiated after May 21, 2010 from contracts negotiated after May 22, 2010

I-8.2

July 15, 2011

  • Replaced non-functioning link to existing encumbrance hotline

II-10.29

July 15, 2011

  •  Replaced non-functioning link to existing encumbrance hotline

II-20.2 & II-20.3

July 15, 2011

  • Item number 3 has been updated to reflect the final TPAF rate, 6.99% (Updated sample calculation for districts required to use school-based budgeting is imbedded in link on page II-20.3)

II-20.8

July 15, 2011

  • Corrected dates for items number 5 and  9 of the sample schedule

II-60.15

July 15, 2011

  • Added links to May and July memos announcing additional state funding for 2010-11.  Added state reimbursement rates to schedule

II-SA.17

July 15, 2011 and
November 15, 2011

  • Added 11-100-034-5120-068   N.J. Nonpublic Auxiliary/Handicapped Transportation Aid to listing (July)
  • Clarified that TPAF/FICA Wage Freeze Grant is included in Social Security Tax account number 11-495-034-5095-002 (November)

II-SA.18

August 8, 2011

  • Deleted erroneous Education Jobs Fund state project number reference from sample Schedule of Expenditures of Federal Awards

III-1.8

November 15, 2011

  • Updated link to AICPA sample  report 13-6

III-2.3

November 15, 2011

  • Updated link to sample AICPA reports 13-1 through 13-6

III-4.5

September 15, 2011

  • Deleted Obligations of federal grant awards and requests for reimbursement of expenditures against those federal grant awards – page 3- from the sample AMR Table of Contents.  Note that a related sample finding doesn’t appear in the text following the TOC