| Changes/Updates
for 2002-2003 (128 kb PDF) |
i |
Introduction (264 kb PDF) |
iv |
Outline for Comprehensive Annual Financial Report (CAFR) (264
kb PDF) |
vii |
Section I: General Compliance (1,211 PDF) |
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Chapter
1 – Appointment, Scope and Declaration
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I-1.1 |
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Chapter
2 – Meetings and Minutes
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I-2.1 |
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Chapter
3 – ASSA & DRTRS
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I-3.1 |
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Chapter
4 – Budget & Transfers
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I-4.1 |
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Chapter
5 – Bids & Contracts/Purchasing
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I-5.1 |
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Chapter
6 – Chart of Accounts / Expenditure Classification
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I-6.1 |
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Chapter
7 – Reserved
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I-7.1 |
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Chapter
8 – Year End Procedures – Closing Out for GAAP
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I-8.1 |
Section II: Specific Compliance (694 kb PDF) |
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Fund
10 (General Fund):
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Board
Secretary and Treasurer Reports
|
II-10.1 |
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Cash
Reconciliation
|
II-10.1 |
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Petty
Cash Funds
|
II-10.1 |
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SAS
#70 Reports
|
II-10.1 |
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Third
Party Disbursements
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II-10.2 |
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Investments
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II-10.2 |
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Revenues
and Receipts
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II-10.3 |
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Extraordinary
Aid
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II-10.4 |
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District
Taxes
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II-10.4 |
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Tuition
(N.J.A.C. 6A:23-3)
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II-10.4 |
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Reporting
On-Behalf Payments
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II-10.5 |
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Refunds
|
II-10.5 |
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Telecommunications
Act of 1996 (E-rate)
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II-10.6 |
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Cancellations
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II-10.6 |
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Abbott
Parity Remedy Aid
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II-10.6 |
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Health
Insurance Policies
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II-10.6 |
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Sale
and Lease-back Contracts
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II-10.8 |
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Required
Maintenance
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II-10.8 |
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Schedule
of Required Maintenance Expenditures
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II-10.9 |
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Restricted
Appropriations/Balances
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II-10.10 |
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Capital
Reserve Account – General Fund
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II-10.11 |
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Excess
Surplus
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II-10.14 |
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Fund
Balance Classifications
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II-10.18 |
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Fund
20 (Special Revenue Fund):
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TPAF
Reimbursement
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II-20.1 |
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Demonstrably
Effective Program Aid (DEPA)
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II-20.2 |
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Preparing
the DEPA Restricted Aid Statement
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II-20.4 |
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Early
Childhood Program Aid
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II-20.12 |
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Capital
Reserve Account Procedures (ECPA)
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II-20.12 |
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Preparing
the ECPA Restricted Aid Statement
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II-20.13 |
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Distance
Learning Network Aid and Instructional Supplement Aid
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II-20.16 |
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Preparing
the Distance Learning Network Aid Statement
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II-20.16 |
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Preparing
the Instructional Supplement Aid Statement
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II-20.19 |
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Fund
30 (Capital Projects Fund):
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Bond
and Note Authorizations
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II-30.1 |
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General
Borrowing Authority
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II-30.1 |
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Bond
Sales and Capital Projects Fund Activities
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II-30.3 |
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Capital
Project Approval under EFCFA
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II-30.3 |
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Unexpended
Bond Proceeds
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II-30.4 |
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Unexpended
Project Funds – Other Funding Sources
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II-30.5 |
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Economic
Development Authority (EDA) Grants under EFCFA
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II-30.5 |
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Overexpenditures
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II-30.6 |
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Rebatable
Arbitrage
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II-30.6 |
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Secondary
Market Disclosure
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II-30.7 |
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Lease
Purchase Agreements
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II-30.7 |
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Fund
40 (Debt Service Fund):
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District
Taxes
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II-40.1 |
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Debt
Service Aid
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II-40.1 |
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Rebatable
Arbitrage
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II-40.1 |
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Budget
Transfers
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II-40.1 |
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Fund
50 (Proprietary Fund):
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Proprietary
Funds
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II-50.1 |
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Food
Service – Enterprise Fund
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II-50.2 |
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SAS
#70 Reports
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II-50.4 |
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Sample
Food Service Invoices and Allocations
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II-50.5 |
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Child
Nutrition Program Requirements
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II-50.10 |
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National
School Lunch Rate Schedule
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II-50.13 |
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Workman’s
Compensation – Internal Service Funds
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II-50.14 |
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Fund
60 (Trust and Agency Fund):
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Trust
Funds (Pre GASB 34)
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II-60.1 |
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Unemployment
Trust Fund
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II-60.1 |
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Trust
Funds (GASB 34)
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II-60.2 |
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Agency
Funds (Pre GASB 34)
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II-60.3 |
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Agency
Funds (GASB 34)
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II-60.3 |
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Fund
70 (Student Activity Fund):
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Organizations
Under the Auspices of the School
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II-70.1 |
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Fund
Raising in Schools by Outside Organizations
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II-70.2 |
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Funds
of Teacher Organizations and Parent/Teacher Organizations
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II-70.2 |
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Funds
Collected by Teachers from Pupils for Immediate Purchase of Items
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II-70.2 |
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Fund
80 (General Fixed Assets Account Group):
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Capital
Leases
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II-80.1 |
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Construction
in Progress
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II-80.1 |
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GASB
34 Model – Capital Asset Subsidiary Ledger
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II-80.1 |
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Fund
90 (General Long-Term Debt Group):
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Pre-GASB
Statement No. 34
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II-90.1 |
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GASB
34 Model – Long-term Debt
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II-90.1 |
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Compensated
Absences
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II-90.2 |
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Early
Retirement Incentive Program
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II-90.2 |
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Rebatable
Arbitrage
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II-90.3 |
| Single
Audit: (583 kb PDF) |
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Federal
and State Audit Requirements
|
II-SA.1 |
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Notes
Regarding the Schedule of Expenditures of Federal Awards and State
Financial Assistance
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II-SA.2 |
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Preparing
the Schedule of Expenditures of Federal Awards and State Financial
Assistance
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II-SA.4 |
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Federal
(CFDA) Numbers
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II-SA.8 |
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State
Grant Account Numbers
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II-SA.11 |
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Sample
Schedule A (Federal Award)
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II-SA.13 |
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Sample
Schedule B (State Financial Assistance)
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II-SA.14 |
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Sample
Schedules of Findings and Questioned Costs
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II-SA.15 |
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Sample
Summary Schedule of Prior Audit Findings
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II-SA.20 |
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Federal
OMB Circular No. A-133 - Refer to Circular on web site www.whitehouse.gov/OMB/grants
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State
Circular Letter No. 98-07-OMB – Refer to Circular which can
be access at the NJOMB web site www.state.nj.us/treasury/omb
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Section III: Reporting (2,685 kb PDF) |
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Chapter
1 --Audit Criterion and Submission
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III-1.1 |
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Chapter
2 – Sample Opinion Reports
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Directives
for Auditor’s Reports
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III-2.1 |
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Component
Units
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III-2.2 |
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Independent
Auditor’s Report (Pre GASB 34)
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III-2.3 |
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Independent
Auditor’s Report (GASB 34)
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III-2.5 |
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Report
on Compliance and on Internal Control Over Financial Reporting Based
on an Audit of Financial Statements Performed in Accordance
with Government Auditing Standards
|
III-2.7 |
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Report
on Compliance with Requirements Applicable to Each Major Program
and on Internal Control over Compliance in Accordance With OMB Circular
A-133 and New Jersey OMB Circular 98-07
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III-2.9 |
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Chapter
3 –Note Disclosures
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Sample
Notes for Schedules of Expenditures of Awards and Financial Assistance
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III-3.2 |
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Sample
General-Purpose [Basic] Financial Statements Notes
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III-3.6 |
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Chapter
4 – Auditor’s Management Report (AMR)
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III-4.1 |
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Chapter
5 – Audit Summary Worksheet Diskette
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III-5.1 |
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Chapter
6 – Audit Checklist & Questionnaire
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III-6.1 |
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Chapter
7 – Synopsis and Corrective Action Plan
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III-7.1 |
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Chapter
8 – Quality Assessment Review Checklist
|
III-8.1 |
Web site Links (108 kb PDF) |
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