2012-2013 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Updated 7/1/13)

Audit Program Cover Pages (Posted 7/1/2013)

Narrative (Updated 6/20/2013)

Directions for Mailing/Hand Delivering the 2012-2013 Audited Financial Statements to the Department (Updated 6/20/2013)

Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements (Posted 7/1/2013)

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 6/12/2013)

Non-Profit School - Statements (Updated 6/12/2013)

Profit School - Cover Pages, Opinions and Notes to Financial Statements (Posted 7/1/2013)

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) (Posted 6/12/2013)

Profit School - Statements (Updated 6/12/2013)

Appendix A - N.J.A.C. 6A:23A-18.1 through 18.16 (Posted 5/13/2013)

Appendix B - Chart of Accounts (Posted 6/12/2013)

Appendix B-1 - Narrative Explanation of the Chart of Accounts (Posted 6/12/2013)

Appendix C - Prescribed Financial Report (Posted 5/13/2013)

Appendix D – Tuition Contract (Posted 5/13/2013)

  • Memo - Action Department of Treasury Affirmative Action Requirements
  • Memo - Tuition
  • Contract (Word | PDF)

Appendix E - Cost of Meals and Hotel Accommodations (Posted 5/13/2013)

Appendix F – Department of Education Prescribed Employee Time Record Format (Posted 5/13/2013)

Appendix G - County Superintendent Information (Posted 5/13/2013)

Appendix H - State Circular Letter No. 04-04-OMB (Posted 5/13/2013)

Appendix I - Maximum Salaries (Updated 6/14/2013)

Appendix J - Tentative Tuition Rates (Posted 5/13/2013)

Appendix K - Approved Higher Tuition Rates (Updated 6/14/2013)

Appendix L - New Private School Tuition Rates (Posted 5/13/2013)

Appendix M - 180 Days of Instruction (Updated 6/14/2013)

Appendix N - Recognized Job Titles (Posted 5/13/2013)

Appendix O - Auditor Independence (Posted 5/13/2013)

Appendix P - Related Party Transactions (Posted 5/13/2013)

Appendix Q - OMB Circular No. A-133 (Posted 5/13/2013)

Appendix R - Private Schools Receiving Child Nutrition Funds for 2010-2011 (Posted 6/13/2013)

Appendix S - Private Schools Data Collection (Updated 6/17/2013)

Appendix T-1 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration (Posted 5/13/2013)

Appendix T-2 - Cost Category Assignments Calculation of Non-allowable Costs Deficient Instruction Percentage (Posted 5/13/2013)

Appendix T-3 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration and Deficient Instruction Percentages (Updated 6/17/2013)

Appendix U - Prescribed Mileage Format (Posted 5/13/2013)

Appendix V - School District Code Listing (Posted 5/13/2013)

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