New Jersey Department of Education

2009-2010 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Updated 11/2210)

Audit Program Cover Pages (PDF) - Posted 8/30/2010

Narrative (PDF) - Posted 8/30/2010

Profit School - Cover Pages, Opinions and Notes to Financial Statements (PDF) - Posted 8/30/2010

Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements (PDF) - Posted 8/30/201

Directions for Mailing/Hand Delivering the 2009-2010 Audited Financial Statements to the Department (PDF) - Posted 8/20/2010

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 8/20/2010

Non-Profit School - Statements (PDF) - Posted 8/20/2010

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) - Posted 8/20/2010

Profit School - Statements (PDF) - Posted 8/20/2010

APPENDIX A - N.J.A.C. 6A:23-4.1 through 4.16 (PDF) - Posted 6/23/2010

APPENDIX A-1 - N.J.A.C. 6A:23A-18.1 through 18.16 (PDF) -Posted 6/23/2010

APPENDIX B - Chart of Accounts for Private Schools for Students with Disabilities (PDF) - Posted 6/23/2010

APPENDIX B-1 - Narrative Explanation of the Chart of Accounts for Private Schools (PDF) - Posted 6/23/2010

APPENDIX C - Private Schools for Students with Disabilities Financial Report Prescribed by the Department of Education - Posted 6/23/2010

• Memo (PDF)
• Directions (PDF)
• Expenditure Report Prescribed by the New Jersey State Department of Education (Microsoft Excel)

APPENDIX D - Department of Education Mandated “Tuition Contract” for the Ten Month School Year and the Extended School Year - Posted 6/23/2010

• Memo - Private Schools for Students with Disabilities Mandated Tuition Contract for the 2009-2010 School Year (PDF)
• Contract (PDF)
• Memo - Department of Treasury Affirmative Action Regulations - Private Schools for Students with Disabilities Mandated Tuition Contract for the 2009-2010 School Year (PDF)

APPENDIX E - Cost of Meals and Hotel Accommodations - Posted 6/23/2010

• FY 2008 Domestic Per Diem Rates - Effective October 1, 2008 (PDF)
• Memo (PDF)
• FY 2009 Domestic Per Diem Rates - Effective October 1, 2009 (PDF)

APPENDIX F - Optional Department of Education Prescribed Employee Time Record Format - Posted 6/23/2010

• Annual Information - Fiscal Year 2009-2010 - Private Schools for Students with Disabilities - Employee Time Record (PDF)
• Optional Department of Education Prescribed Employee Time Record Format (PDF)
• Private Schools for Students with Disabilities Employee Time Record N.J.A.C. 6A:23-4.4(a)10 (PDF)

APPENDIX G - Addresses - County Offices of Education (PDF) - Posted 6/23/2010

APPENDIX H - State Circular Letter No. 04-04-OMB - Posted 8/18/2010

APPENDIX I - Maximum Salaries for 2009-2010 (PDF) - Posted 6/23/2010

• Memo PDF)
  

APPENDIX J - 2009-2010 Tentative Tuition Rates for Private Schools for Students with Disabilities (60 kb PDF) - Posted 6/23/2010

• Memo (PDF)
  

APPENDIX K - Approval for 2009-2010 Tentative Tuition Rates for Private Schools for Students with Disabilities, Based on Appeal (PDF) - Posted 6/23/2010

• Memo (PDF)
  

APPENDIX L - 2009-2010 Tentative Tuition Rates for New Private Schools for Students with Disabilities (PDF) - Posted 6/23/2010

APPENDIX M - Private Schools in Session Less Than the Required 180 Days of Instruction (35 kb PDF) - Posted 6/23/2010

• Narrative (PDF)
  

APPENDIX N - Recognized Position Titles (PDF) - Posted 6/23/2010

• Memo (PDF)
  

APPENDIX O - Private Schools for Students with Disabilities - Auditor Independence in Accordance with N.J.A.C. 6A:23-4.9(a) (PDF) - Posted 6/23/2010

APPENDIX P - Prescribed Cost of Ownership Format For Related Party Transactions (PDF) - Posted 6/23/2010

• Memo (PDF)
  

APPENDIX Q - Federal OMB Circular No. A-133 - Posted 8/18/2010

APPENDIX R - Private Schools for Students with Disabilities Receiving Child Nutrition Funds for 2009-2010 (PDF) - Posted 8/18/2010

APPENDIX S - Audit Summary Worksheet (PDF) - Updated 11/22/2010

• Memo & Directions - Updated 11/16/2010
• Audit Summary Worksheet - Updated 11/22/2010

APPENDIX T - Posted 6/23/2010

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

APPENDIX U - Prescribed Mileage Format for a School-Owned or Leased Vehicle (PDF) - Posted 6/23/2010

APPENDIX V – School District Code Listing (PDF) - Posted 6/23/2010