New Jersey Department of Education

2019-2020 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Posted 8/5/2020)

Directions for Mailing/Hand Delivering the 2018-2019 Audited Financial Statements to the Department (Posted 4/1/2020)

Audit Program Cover Pages (Posted 4/1/2020)

Narrative (Posted 8/5/2020)

Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements (Posted 4/1/2020)

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Posted 4/1/2020)

Non-Profit School - Statements  (PDF) (Updated 9/17/2020)

Payroll Protection Program

• Narrative
• Non-Profit Cover Pages, Opinions and Notes to Financial Statement
• Non-Profit School Statements
• Profit School Cover Pages, Opinions and Notes to Financial Statements
• Profit School Statements

Profit School - Cover Pages, Opinions and Notes to Financial Statements (Posted 4/1/2020)

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) (Posted 4/1/2020)

Profit School - Statements(PDF) (Updated 9/17/2020)

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

Appendix B - Chart of Accounts (PDF) (Posted 4/01/2020)

Appendix C- Prescribed Financial Report (Posted 4/01/2020)

• Directions (PDF)
• Information (PDF) 

Appendix D – Tuition Contract(Posted 4/01/2020)

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

Appendix E - Reserved (PDF) (Posted 4/01/2020)

Appendix F – Department of Education Prescribed Employee Time Record Format (Posted 4/01/2020)

• Form (Excel)
• Employee Time Record (PDF)

Appendix G - County Superintendent Information (PDF) (Posted 4/01/2020)

Appendix H - State Circular Letter No. 15-08-OMB (PDF) (Posted 4/01/2020)

Appendix I - Maximum Salaries (PDF) (Posted 4/01/2020)

• Information (PDF)

Appendix J - Tentative Tuition Rates (PDF) (Posted 8/5/2020)

• Memo (PDF)

Appendix K - Approved Higher Tuition Rates (PDF) (Posted 4/01/2020)

Appendix L - New Private School Tuition Rates (PDF) (Posted 4/01/2020)

Appendix M - 180 Days of Instruction (PDF) (Posted 4/01/2020)

• Narrative (PDF)

Appendix N - Recognized Job Titles (PDF) (Posted 4/01/2020)

Appendix O - Auditor Independence (PDF) (Posted 4/01/2020)

Appendix P - (PDF) (Posted 4/01/2020)

Appendix Q - OMB Circular No. A-133 (PDF) (Posted 4/01/2020)

Appendix R - (PDF) (Posted 4/27/2020)

Appendix S - Private Schools Data Collection (PDF) (Posted 4/01/2020)

Appendix U - Prescribed Mileage Format (PDF) (Posted 4/01/2020)

Appendix V - School District Code Listing (PDF) (Posted 4/01/2020)

Appendix T-1 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration (PDF) (Updated 9/17/2020)

Appendix T-2 - Cost Category Assignments Calculation of Non-allowable Costs Deficient Instruction Percentage (PDF) (Updated 9/17/2020)

Appendix T-3 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration and Deficient Instruction Percentages (PDF) (Updated 9/17/2020)