2008-2009 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Updated 11/2/09)

Directions for Mailing/Hand Delivering the 2008-2009 Audited Financial Statements to the Department (25 kb PDF) - Updated 11/2/2009

Audit Program Cover Pages (43 kb PDF) - Posted 8/20/2009

Narrative (467 kb PDF) - Posted 8/20/2009

Profit School – Cover Pages, Opinions and Notes to Financial Statements (59 kb PDF) - Posted 8/20/2009

Non-Profit School – Cover Pages, Opinions and Notes to Financial Statements (66 kb PDF) -Posted 8/20/2009

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (1.12 mb Microsoft Excel) - Posted 6/19/2009

Non-Profit School - Statements (312 kb PDF) - Posted 6/19/2009

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (160 kb Microsoft Excel) - Posted 6/19/2009

Profit School - Statements (255 kb PDF) -Posted 6/19/2009

APPENDIX A - N.J.A.C. 6A:23-4.1 through 4.16 (183 kb PDF) -Posted 6/19/2009

APPENDIX B - Chart of Accounts for Private Schools for Students with Disabilities (233 kb PDF) - Posted 6/19/2009

APPENDIX B-1 - Narrative Explanation of the Chart of Accounts for Private Schools (223 kb PDF) - Posted 6/19/2009

APPENDIX C - Private Schools for Students with Disabilities Financial Report Prescribed by the Department of Education - Posted 6/19/2009

APPENDIX D - Department of Education Mandated “Tuition Contract” for the Ten Month School Year and the Extended School Year - Posted 6/19/2009

APPENDIX E - Cost of Meals and Hotel Accommodations - Posted 6/19/2009

APPENDIX F - Optional Department of Education Prescribed Employee Time Record Format - Posted 6/19/2009

APPENDIX G - Addresses - County Offices of Education (35 kb PDF) - Posted 6/19/2009

APPENDIX H - State Circular Letter No. 04-05-OMB - Posted 6/19/2009

APPENDIX I - Maximum Salaries for 2008-2009 (31 kb PDF) - Posted 6/19/2009

APPENDIX J - 2008-2009 Tentative Tuition Rates for Private Schools for Students with Disabilities (60 kb PDF) - Posted 6/19/2009

APPENDIX K - Approval for 2008-2009 Tentative Tuition Rates for Private Schools for Students with Disabilities, Based on Appeal (20 kb PDF) - Posted 6/19/2009

APPENDIX L - 2008-2009 Tentative Tuition Rates for New Private Schools for Students with Disabilities (20 kb PDF) - Posted 6/19/2009

APPENDIX M - Private Schools in Session Less Than the Required 180 Days of Instruction (35 kb PDF) - Posted 6/19/2009

APPENDIX N - Recognized Position Titles (71 kb PDF) - Posted 6/19/2009

APPENDIX O - Private Schools for Students with Disabilities - Auditor Independence in Accordance with N.J.A.C. 6A:23-4.9(a) (23 kb PDF) - Posted 6/19/2009

APPENDIX P - Prescribed Cost of Ownership Format For Related Party Transactions (30 kb PDF) - Posted 6/19/2009

APPENDIX Q - Federal OMB Circular No. A-133 - Posted 6/19/2009

APPENDIX R - Private Schools for Students with Disabilities Receiving Child Nutrition Funds for 2008-2009 (28 kb PDF) - Posted 6/22/2009

APPENDIX S - Audit Summary Worksheet (170 kb PDF) - Updated 8/19/2009

APPENDIX T - Posted 6/19/2009

APPENDIX U - Prescribed Mileage Format for a School-Owned or Leased Vehicle (73 kb PDF) - Posted 6/19/2009

APPENDIX V – School District Code Listing (88 kb PDF) - Posted 6/19/2009

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