2011-2012 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program
(Updated 7/16/12)

» Audit Program Cover Pages (Posted 7/6/2012)

» Narrative (Posted 7/6/2012)

» Profit School - Cover Pages, Opinions and Notes to Financial Statements (Posted 7/6/2012)

» Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements (Posted 7/6/2012)

» Directions for Mailing/Hand Delivering the 2011-2012 Audited Financial Statements to the Department (Posted 6/18/2012)

» 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 7/6/2012)

» Non-Profit School - Statements (Updated 7/16/2012)

» Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) (Posted 7/6/2012)

» Profit School - Statements (Updated 7/16/2012)

» Appendix A - N.J.A.C. 6A:23A-18.1 through 18.16 (Posted 6/18/2012)

» Appendix B - Chart of Accounts (Posted 6/18/2012)

» Appendix B-1 - Narrative Explanation of the Chart of Accounts (Posted 6/18/2012)

» Appendix C - Prescribed Financial Report (Updaed 7/16/2012)

• Memo
• Directions
• Form

» Appendix D – Tuition Contract (Posted 6/18/2012)

• Memo - Action Department of Treasury Affirmative Action Requirements
• Memo - Tuition
• Contract

» Appendix E - Cost of Meals and Hotel Accommodations (Updated 7/13/2012)

• Memo
• FY 2011 Domestic Per Diem Rates - Effective 10/1/2011 - 9/30/2012
• FY 2012 Domestic Per Diem Rates - Effective 10/1/2012 - 9/30/2013

» Appendix F – Department of Education Prescribed Employee Time Record Format (Posted 6/18/2012)

• Memo
• Form - Single
• Form - Multiple

» Appendix G - County Superintendent Information (Posted 6/18/2012)

» Appendix H - State Circular Letter No. 04-04-OMB (Posted 6/18/2012)

» Appendix I - Maximum Salaries (Posted 6/18/2012)

• Memo

» Appendix J - Tentative Tuition Rates (Posted 6/18/2012)

• Memo
• 2011-2012 Rates

» Appendix K - Approved Higher Tuition Rates (Updated 7/13/2012)

» Appendix L - New Private School Tuition Rates (Posted 6/18/2012)

» Appendix M - 180 Days of Instruction Updated 7/16/2012)

• Narrative

» Appendix N - Recognized Job Titles (Posted 6/18/2012)

• Memo

» Appendix O - Auditor Independence (Posted 6/18/2012)

» Appendix P - Related Party Transactions (Posted 6/18/2012)

• Memo
• Form

» Appendix Q - OMB Circular No. A-133 (Posted 6/18/2012)

» Appendix R - Private Schools Receiving Child Nutrition Funds for 2010-2011 (Updated 7/13/2012)

» Appendix S - Private Schools Data Collection (Posted 6/18/2012)

» Appendix T-1 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration (Updated 7/13/2012)

» Appendix T-2 - Cost Category Assignments Calculation of Non-allowable Costs Deficient Instruction Percentage (Updated 7/13/2012)

» Appendix T-3 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration and Deficient Instruction Percentages (Updated 7/13/2012)

» Appendix U - Prescribed Mileage Format (Updated 7/13/2012)

» Appendix V - School District Code Listing (Posted 6/18/2012)