2005-2006 Update to Financial Accounting for New Jersey Private Schools for the Disabled – The Audit Program
(Updated 7/24/06)

Directions for Mailing/Hand Delivering the 2005-2006 Audited Financial Statements to the Department (15 kb PDF) - Posted 7/21/2006

Audit Program Cover Pages (48 kb PDF) - Posted 7/21/2006

Narrative (401 kb PDF) - Posted 7/21/2006

Profit School – Cover Pages, Opinions and Notes to Financial Statements (68 kb PDF) - Posted 7/20/2005

Non-Profit School – Cover Pages, Opinions and Notes to Financial Statements (74 kb PDF) - Posted 7/20/2005

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (1.4 mb Microsoft Excel) - Posted 6/22/2006

Non-Profit School – Statements (119 kb PDF) - Posted 6/22/2006

Profit School Template– Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (141 kb Microsoft Excel) - Posted 6/22/2006

Profit School– Statements (87 kb PDF) - Posted 6/22/2006

APPENDIX A - N.J.A.C. 6A:23-4.1 through 4.16 (150 kb PDF) - Posted 6/20/2006

APPENDIX B - Chart of Accounts for Private Schools for Students with Disabilities (119 kb PDF) - Posted 6/20/2006

APPENDIX B-1 - Narrative Explanation of the Chart of Accounts for Private Schools (243 kb PDF) - Posted 6/20/2006

APPENDIX C - Private Schools for Students with Disabilities Financial Report Prescribed by the Department of Education - Posted 6/20/2006

• Memo (28 kb PDF)
• Directions (105 kb PDF)
• Expenditure Report Prescribed by the New Jersey State Department of Education (50 kb PDF)

APPENDIX D - Department of Education Mandated “Tuition Contract” for the Ten Month School Year and the Extended School Year

• Memo - Private Schools for Students with Disabilities Mandated Tuition Contract for the 2005-2006 School Year (40 kb PDF) - Posted 6/20/2006
• Contract (50 kb PDF)
• Memo - Department of Treasury Affirmative Action Regulations - Private Schools for Students with Disabilities Mandated Tuition Contract for the 2005-2006 School Year (30 kb PDF) - Posted 6/20/2006

APPENDIX E - Cost of Meals and Hotel Accommodations - Posted 6/20/2006

• Memo - 2004-2005 Allowable Reimbursement for the Cost of Meals and Hotel Accommodations in Accordance with N.J.A.C. 6A:23-4.5(a)35 (Effective 10/1/04-9/30/05) (30 kb PDF) - Posted 6/20/2006
• Federal Per Diem Rates Schedule 2004-2005 Rates (Effective 10/1/2004-9/30/2005) (58 kb PDF) - Posted 6/20/2006
• 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) (40 kb PDF) - Posted 6/20/2006
• FY 2006 Domestic Per Diem Rates - Effective October 1, 2005 (71 kb PDF) - Posted 6/20/2006

APPENDIX F - Optional Department of Education Prescribed Employee Time Record Format

• Annual Information - Fiscal Year 2005-2006 - Private Schools for Students with Disabilities - Employee Time Record (22 kb PDF) - Posted 6/20/2006
• Optional Department of Education Prescribed Employee Time Record Format (48 kb PDF) - Posted 6/20/2006
• Private Schools for Students with Disabilities Employee Time Record N.J.A.C. 6A:23-4.4(a)10 (38 kb PDF) - Posted 6/20/2006

APPENDIX G - Addresses - County Offices of Education (56 kb PDF) - Posted 6/20/2006

APPENDIX H - State OMB Circular Letter 04-05 - Posted 6/20/2006

APPENDIX I - Maximum Salaries for 2005-2006 (16 kb PDF) - Posted 6/20/2006

• Memo (20 kb PDF)
  

APPENDIX J - 2005-2006 Tentative Tuition Rates for Private Schools for Students with Disabilities (28 kb PDF) - Posted 6/20/2006

• Memo (38 kb PDF)
  

APPENDIX K - Approval for 2005-2006 Tentative Tuition Rates for Private Schools for Students with Disabilities, Based on Appeal (16 kb PDF) - Posted 6/20/2006

• Memo (20 kb PDF) - Posted 6/20/2006
  

APPENDIX L - 2005-2006 Tentative Tuition Rates for New Private Schools for Students with Disabilities (25 kb PDF) - Posted 6/20/2006

APPENDIX M - Private Schools in Session Less Than the Required 180 Days of Instruction (21 kb PDF) - Posted 6/20/2006

• Narrative (22 kb PDF)
  

APPENDIX N - Recognized Position Titles (67 kb PDF) - Posted 6/20/2006

• Memo (28 kb PDF)
  

APPENDIX O - Private Schools for Students with Disabilities - Auditor Independence in Accordance with N.J.A.C. 6A:23-4.9(a) (24 kb PDF) - Posted 6/20/2006

APPENDIX P - Prescribed Cost of Ownership Format For Related Party Transactions (41 kb PDF) - Posted 6/20/2006

• Memo (30 kb PDF)
  

APPENDIX Q - Federal OMB Circular A-133 - Posted 6/20/2006

APPENDIX R - Private Schools for Students with Disabilities Receiving Child Nutrition Funds for 2005-2006 (38 kb PDF) - Updated 7/21/2006

APPENDIX S - Audit Summary Worksheet (134 kb PDF) - Posted 6/20/2006

APPENDIX T - Updated 7/24/2006

• T-1 Cost Category Assignments - Calculation of Non-allowable Costs - Excess Administration Percentage (85 kb PDF)
• T-2 Cost Category Assignments - Calculation of Non-allowable Costs - Deficient Instruction Percentage (80 kb PDF)
• T-3 Cost Category Assignments - Calculation of Non-allowable Costs - Excess Administration and Deficient Instruction Percentages (86 kb PDF)

APPENDIX U - Prescribed Mileage Format for a School-Owned or Leased Vehicle (242 kb PDF) - Posted 6/20/2006