2009-2010 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Updated 11/2210)

Audit Program Cover Pages (PDF) - Posted 8/30/2010

Narrative (PDF) - Posted 8/30/2010

Profit School - Cover Pages, Opinions and Notes to Financial Statements (PDF) - Posted 8/30/2010

Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements (PDF) - Posted 8/30/201

Directions for Mailing/Hand Delivering the 2009-2010 Audited Financial Statements to the Department (PDF) - Posted 8/20/2010

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) - Posted 8/20/2010

Non-Profit School - Statements (PDF) - Posted 8/20/2010

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) - Posted 8/20/2010

Profit School - Statements (PDF) - Posted 8/20/2010

APPENDIX A - N.J.A.C. 6A:23-4.1 through 4.16 (PDF) - Posted 6/23/2010

APPENDIX A-1 - N.J.A.C. 6A:23A-18.1 through 18.16 (PDF) -Posted 6/23/2010

APPENDIX B - Chart of Accounts for Private Schools for Students with Disabilities (PDF) - Posted 6/23/2010

APPENDIX B-1 - Narrative Explanation of the Chart of Accounts for Private Schools (PDF) - Posted 6/23/2010

APPENDIX C - Private Schools for Students with Disabilities Financial Report Prescribed by the Department of Education - Posted 6/23/2010

APPENDIX D - Department of Education Mandated “Tuition Contract” for the Ten Month School Year and the Extended School Year - Posted 6/23/2010

APPENDIX E - Cost of Meals and Hotel Accommodations - Posted 6/23/2010

APPENDIX F - Optional Department of Education Prescribed Employee Time Record Format - Posted 6/23/2010

APPENDIX G - Addresses - County Offices of Education (PDF) - Posted 6/23/2010

APPENDIX H - State Circular Letter No. 04-04-OMB - Posted 8/18/2010

APPENDIX I - Maximum Salaries for 2009-2010 (PDF) - Posted 6/23/2010

APPENDIX J - 2009-2010 Tentative Tuition Rates for Private Schools for Students with Disabilities (60 kb PDF) - Posted 6/23/2010

APPENDIX K - Approval for 2009-2010 Tentative Tuition Rates for Private Schools for Students with Disabilities, Based on Appeal (PDF) - Posted 6/23/2010

APPENDIX L - 2009-2010 Tentative Tuition Rates for New Private Schools for Students with Disabilities (PDF) - Posted 6/23/2010

APPENDIX M - Private Schools in Session Less Than the Required 180 Days of Instruction (35 kb PDF) - Posted 6/23/2010

APPENDIX N - Recognized Position Titles (PDF) - Posted 6/23/2010

APPENDIX O - Private Schools for Students with Disabilities - Auditor Independence in Accordance with N.J.A.C. 6A:23-4.9(a) (PDF) - Posted 6/23/2010

APPENDIX P - Prescribed Cost of Ownership Format For Related Party Transactions (PDF) - Posted 6/23/2010

APPENDIX Q - Federal OMB Circular No. A-133 - Posted 8/18/2010

APPENDIX R - Private Schools for Students with Disabilities Receiving Child Nutrition Funds for 2009-2010 (PDF) - Posted 8/18/2010

APPENDIX S - Audit Summary Worksheet (PDF) - Updated 11/22/2010

APPENDIX T - Posted 6/23/2010

APPENDIX U - Prescribed Mileage Format for a School-Owned or Leased Vehicle (PDF) - Posted 6/23/2010

APPENDIX V – School District Code Listing (PDF) - Posted 6/23/2010

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