2004-2005 Update to Financial Accounting for New Jersey Private Schools for the Disabled – The Audit Program
(Updated 7/1/05)

Audit Program Cover Pages (48 kb PDF) - Posted 7/1/2005

Narrative (345 kb PDF) - Posted 7/1/2005

Profit School – Cover Pages, Opinions and Notes to Financial Statements (65 kb PDF) - Posted 6/30/2005

Non-Profit School – Cover Pages, Opinions and Notes to Financial Statements (70 kb PDF) - Posted 6/30/2005

Non-Profit School Template– Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (1.11 mb Microsoft Excel) - Posted 6/28/2005

Non-Profit School – Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (69 kb PDF) - Posted 6/28/2005

Profit School Template– Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (146 kb Microsoft Excel) - Posted 6/28/2005

Profit School– Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (67 kb PDF) - Posted 6/28/2005

APPENDIX A - N.J.A.C. 6A:23-4.1 through 4.16 (134 kb PDF) - Posted 6/28/2005

APPENDIX B - Chart of Accounts for Private Schools for Students with Disabilities (107 kb PDF) - Posted 6/28/2005

APPENDIX B-1 - Narrative Explanation of the Chart of Accounts for Private Schools (219 kb PDF) - Posted 6/28/2005

APPENDIX C - Private Schools for Students with Disabilities Financial Report Prescribed by the Department of Education - Posted 6/28/2005

• Memo (25 kb PDF)
• Directions (107 kb PDF)
• Expenditure Report Prescribed by the New Jersey State Department of Education (39 kb PDF)

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

• Memo - Revised Private Schools for Students with Disabilities Mandated Tuition Contract for the 2004-2005 School Year (244 kb PDF) - Posted 6/28/2005
• Contract (44 kb PDF)
• Memo - Department of Treasury Affirmative Action Regulations - Private Schools for Students with Disabilities Mandated Tuition Contract (22 kb PDF) - Posted 6/28/2005

APPENDIX E - Cost of Meals and Hotel Accommodations - Posted 6/28/2005

• Memo - 2003-2004 Allowable Reimbursement for the Cost of Meals and Hotel Accommodations in Accordance with N.J.A.C. 6A:23-4.5(a)35 (Effective 10/1/03–9/30/04) (24 kb PDF) - Posted 6/28/2005
• Federal Per Diem Rates Schedule2003-2004 Rates (Effective 10/1/2003-9/30/2004) (15 kb PDF) - Posted 6/28/2005
• 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) (25 kb PDF) - Posted 6/28/2005
• Federal Per Diem Rates Schedule2004-2005 (Effective 10/1/2004 - 9/30/2005) (25 kb PDF) - Posted 6/28/2005

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

• Annual Information – Private Schools for Students with Disabilities – Employee Time Record (20 kb PDF) - Posted 6/28/2005
• Optional Department of Education Prescribed Employee Time Record Format (48 kb PDF) - Posted 6/28/2005
• Private Schools for Students with Disabilities Employee Time Record N.J.A.C. 6A:23-4.4(a)10 (340 kb PDF) - Posted 6/28/2005

APPENDIX G - Addresses - County Offices of Education (52 kb PDF) - Posted 6/28/2005

APPENDIX H - State OMB Circular Letter 04-05 - Posted 6/28/2005

APPENDIX I - Maximum Salaries for 2004-2005 (15 kb PDF) - Posted 6/28/2005

• Memo (20 kb PDF)
  

APPENDIX J - 2004-2005 Tentative Tuition Rates for Private Schools for Students with Disabilities (34 kb PDF) - Posted 6/28/2005

• Memo (35 kb PDF)
  

APPENDIX K - Approval for 2004-2005 Tentative Tuition Rates for Private Schools for Students with Disabilities, Based on Appeal (19 kb PDF) - Posted 6/28/2005

• Memo (20 kb PDF) - Posted 6/28/2005
  

APPENDIX L - 2004-2005 Tentative Tuition Rates for New Private Schools for Students with Disabilities (28 kb PDF) - Posted 6/28/2005

APPENDIX M - Private Schools in Session Less Than the Required 180 Days of Instruction (14 kb PDF) - Posted 6/28/2005

• Narrative (19 kb PDF)
  

APPENDIX N - Recognized Position Titles (61 kb PDF) - Posted 6/28/2005

• Memo (24 kb PDF)
  

APPENDIX O - Private Schools for Students with Disabilities - Auditor Independence in Accordance with N.J.A.C. 6A:23-4.9(a) (12 kb PDF) - Posted 6/28/2005

APPENDIX P - Prescribed Cost of Ownership Format For Related Party Transactions (41 kb PDF) - Posted 6/28/2005

• Memo (25 kb PDF)
  

APPENDIX Q - Federal OMB Circular A-133 - Posted 6/28/2005

APPENDIX R - Private Schools for Students with Disabilities Receiving Child Nutrition Funds for 2004-2005 (9 kb PDF) - Posted 6/28/2005

APPENDIX S - Audit Summary Worksheet (32 kb PDF) - Posted 6/28/2005

APPENDIX T - Posted 6/28/2005

• T-1 Cost Category Assignments - Calculation of Non-allowable Costs - Excess Administration Percentage (64 kb PDF)
• T-2 Cost Category Assignments - Calculation of Non-allowable Costs - Deficient Instruction Percentage (65 kb PDF)
• T-3 Cost Category Assignments - Calculation of Non-allowable Costs - Excess Administration and Deficient Instruction Percentages (67 kb PDF)

APPENDIX U - Prescribed Mileage Format for a School-Owned or Leased Vehicle (22 kb PDF) - Posted 6/28/2005