2006-2007 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Updated 10/11/07)

Directions for Mailing/Hand Delivering the 2006-2007 Audited Financial Statements to the Department (20 kb PDF) - Posted 8/20/2007

Audit Program Cover Pages (42 kb PDF) - Posted 8/17/2007

Narrative (245 kb PDF) - Posted 8/20/2007

Profit School – Cover Pages, Opinions and Notes to Financial Statements (62 kb PDF) - Updated 9/7/2007

Non-Profit School – Cover Pages, Opinions and Notes to Financial Statements (68 kb PDF) -Updated 9/7/2007

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (1.2 mb Microsoft Excel) - Posted 7/30/2007

Non-Profit School - Statements (17 kb PDF) - Posted 7/30/2007

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (162 kb Microsoft Excel) - Posted 7/30/2007

Profit School - Statements (93 kb PDF) - Posted 7/30/2007

APPENDIX A - N.J.A.C. 6A:23-4.1 through 4.16 (133 kb PDF) - Posted 7/30/2007
Effective 7/1/2006 through 9/5/2006

APPENDIX A-1 - N.J.A.C. 6A:23-4.1 through 4.16 (141 kb PDF) - Posted 7/30/2007
Effective 9/6/2006 through 6/30/2007

APPENDIX B - Chart of Accounts for Private Schools for Students with Disabilities (168 kb PDF) - Posted 7/30/2007

APPENDIX B-1 - Narrative Explanation of the Chart of Accounts for Private Schools (224 kb PDF) - Posted 7/30/2007

APPENDIX C - Private Schools for Students with Disabilities Financial Report Prescribed by the Department of Education - Posted 7/30/2007

APPENDIX D - Department of Education Mandated “Tuition Contract” for the Ten Month School Year and the Extended School Year - Posted 7/30/2007

APPENDIX E - Cost of Meals and Hotel Accommodations - Posted 7/30/2007

APPENDIX F - Optional Department of Education Prescribed Employee Time Record Format - Updated 10/11/2007

APPENDIX G - Addresses - County Offices of Education (43 kb PDF) - Posted 7/30/2007

APPENDIX H - State Circular Letter No. 04-05-OMB - Posted 7/30/2007

APPENDIX I - Maximum Salaries for 2006-2007 (16 kb PDF) - Posted 7/30/2007

APPENDIX J - 2006-2007 Tentative Tuition Rates for Private Schools for Students with Disabilities (30 kb PDF) - Posted 7/30/2007

APPENDIX K - Approval for 2006-2007 Tentative Tuition Rates for Private Schools for Students with Disabilities, Based on Appeal (13 kb PDF) - Posted 7/30/2007

APPENDIX L - 2006-2007 Tentative Tuition Rates for New Private Schools for Students with Disabilities (20 kb PDF) - Posted 7/30/2007

APPENDIX M - Private Schools in Session Less Than the Required 180 Days of Instruction (21 kb PDF) - Posted 7/30/2007

APPENDIX N - Recognized Position Titles (62 kb PDF) - Posted 7/30/2007

APPENDIX O - Private Schools for Students with Disabilities - Auditor Independence in Accordance with N.J.A.C. 6A:23-4.9(a) (214 kb PDF) - Posted 7/30/2007

APPENDIX P - Prescribed Cost of Ownership Format For Related Party Transactions (33 kb PDF) - Posted 7/30/2007

APPENDIX Q - Federal OMB Circular No. A-133 - Posted 7/30/2007

APPENDIX R - Private Schools for Students with Disabilities Receiving Child Nutrition Funds for 2006-2007 (31 kb PDF) - Posted 7/30/2007

APPENDIX S - Audit Summary Worksheet (53 kb PDF) - Posted 7/30/2007

APPENDIX T - Updated 8/20/2007

APPENDIX U - Prescribed Mileage Format for a School-Owned or Leased Vehicle (21 kb PDF) - Posted 7/30/2007

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