2011-2012 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Updated 7/16/12)

Audit Program Cover Pages (Posted 7/6/2012)

Narrative (Posted 7/6/2012)

Profit School - Cover Pages, Opinions and Notes to Financial Statements (Posted 7/6/2012)

Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements (Posted 7/6/2012)

Directions for Mailing/Hand Delivering the 2011-2012 Audited Financial Statements to the Department (Posted 6/18/2012)

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) (Posted 7/6/2012)

Non-Profit School - Statements (Updated 7/16/2012)

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) (Posted 7/6/2012)

Profit School - Statements (Updated 7/16/2012)

Appendix A - N.J.A.C. 6A:23A-18.1 through 18.16 (Posted 6/18/2012)

Appendix B - Chart of Accounts (Posted 6/18/2012)

Appendix B-1 - Narrative Explanation of the Chart of Accounts (Posted 6/18/2012)

Appendix C - Prescribed Financial Report (Updaed 7/16/2012)

Appendix D – Tuition Contract (Posted 6/18/2012)

  • Memo - Action Department of Treasury Affirmative Action Requirements
  • Memo - Tuition
  • Contract

Appendix E - Cost of Meals and Hotel Accommodations (Updated 7/13/2012)

Appendix F – Department of Education Prescribed Employee Time Record Format (Posted 6/18/2012)

Appendix G - County Superintendent Information (Posted 6/18/2012)

Appendix H - State Circular Letter No. 04-04-OMB (Posted 6/18/2012)

Appendix I - Maximum Salaries (Posted 6/18/2012)

Appendix J - Tentative Tuition Rates (Posted 6/18/2012)

Appendix K - Approved Higher Tuition Rates (Updated 7/13/2012)

Appendix L - New Private School Tuition Rates (Posted 6/18/2012)

Appendix M - 180 Days of Instruction Updated 7/16/2012)

Appendix N - Recognized Job Titles (Posted 6/18/2012)

Appendix O - Auditor Independence (Posted 6/18/2012)

Appendix P - Related Party Transactions (Posted 6/18/2012)

Appendix Q - OMB Circular No. A-133 (Posted 6/18/2012)

Appendix R - Private Schools Receiving Child Nutrition Funds for 2010-2011 (Updated 7/13/2012)

Appendix S - Private Schools Data Collection (Posted 6/18/2012)

Appendix T-1 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration (Updated 7/13/2012)

Appendix T-2 - Cost Category Assignments Calculation of Non-allowable Costs Deficient Instruction Percentage (Updated 7/13/2012)

Appendix T-3 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration and Deficient Instruction Percentages (Updated 7/13/2012)

Appendix U - Prescribed Mileage Format (Updated 7/13/2012)

Appendix V - School District Code Listing (Posted 6/18/2012)

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