New Jersey Department of Education

2018-2019 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Posted 6/26/2019)

Audit Program Cover Pages (Posted 7/11/2019)

Narrative (Updated 9/17/2019)

Directions for Mailing/Hand Delivering the 2018-2019 Audited Financial Statements to the Department (Posted 7/11/2019)

Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements (Posted 7/11/2019)

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Posted 7/18/2019)

Non-Profit School - Statements (PDF) (Posted 7/24/2019)

Profit School - Cover Pages, Opinions and Notes to Financial Statements (Posted 7/11/2019)

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) (Posted 7/11/2019)

Profit School - Statements(PDF) (Posted 7/24/2019)

Appendix A - N.J.A.C. 6A:23A-18.1 through 18.23 (PDF) (Updated 6/26/2019)

Appendix B - Chart of Accounts (PDF) (Posted 7/24/2019

Appendix B-1 - Narrative Explanation of the Chart of Accounts (PDF) (Posted 7/24/2019)

Appendix C- Prescribed Financial Report (Updated 6/26/2019)

• Directions (PDF)
• Form (Excel)
• Information (PDF) (Posted 7/22/2019)  

Appendix D – Tuition Contract (Updated 7/5/19)

• Instruction (PDF)
• Guidance - Action of Treasury Affirmation Action Requirements (PDF)
• Contract

Appendix E - Reserved (PDF) (Posted 7/10/2019)

Appendix F – Department of Education Prescribed Employee Time Record Format (Posted 7/10/2019)

• Form (Excel)
• Employee Time Record (PDF) (Posted 7/22/2019)  

Appendix G - County Superintendent Information (PDF) (Posted 7/10/2019)

Appendix H - State Circular Letter No. 15-08-OMB (PDF) (Posted 7/10/2019)

Appendix I - Maximum Salaries (PDF) (Posted 7/10/2019)

• Information (PDF)

Appendix J - Tentative Tuition Rates (PDF) (Posted 7/10/2019)

• Memo (PDF)

Appendix K - Approved Higher Tuition Rates (PDF) (Posted 7/11/2019)

Appendix L - New Private School Tuition Rates (PDF) (Posted 7/11/2019)

Appendix M - 180 Days of Instruction (PDF) (Posted 7/11/2019)

• Narrative (PDF)

Appendix N - Appendix N - Recognized Job Titles (PDF) (Posted 7/11/2019)

Appendix O - Auditor Independence (PDF) (Posted 7/11/2019)

Appendix P - Related Party Transactions(Posted 7/24/19) 

Appendix Q - Appendix Q -  OMB Circular No. A-133 (PDF) (Posted 7/11/2019)

Appendix R - Private Schools Receiving Child Nutrition Funds for 2018-2019 (PDF) (Posted 7/25/2019)

Appendix S - Appendix S - Private Schools Data Collection (PDF) (Posted 7/11/2019)

Appendix U - Prescribed Mileage Format (PDF) (Posted 7/11/19)

Appendix V - School District Code Listing (PDF) (Posted 7/11/19)

Appendix T-1 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration (PDF) (Posted 7/23/2019)

Appendix T-2 - Cost Category Assignments Calculation of Non-allowable Costs Deficient Instruction Percentage (PDF) (Posted 7/23/19) 

Appendix T-3 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration and Deficient Instruction Percentages (PDF) (Posted 7/23/19)