2004-2005 Update to Financial Accounting for New Jersey Private Schools for the Disabled – The Audit Program

(Updated 7/1/05)

Audit Program Cover Pages (48 kb PDF) - Posted 7/1/2005

Narrative (345 kb PDF) - Posted 7/1/2005

Profit School – Cover Pages, Opinions and Notes to Financial Statements (65 kb PDF) - Posted 6/30/2005

Non-Profit School – Cover Pages, Opinions and Notes to Financial Statements (70 kb PDF) - Posted 6/30/2005

Non-Profit School Template– Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (1.11 mb Microsoft Excel) - Posted 6/28/2005

Non-Profit School – Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (69 kb PDF) - Posted 6/28/2005

Profit School Template– Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (146 kb Microsoft Excel) - Posted 6/28/2005

Profit School– Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (67 kb PDF) - Posted 6/28/2005

APPENDIX A - N.J.A.C. 6A:23-4.1 through 4.16 (134 kb PDF) - Posted 6/28/2005

APPENDIX B - Chart of Accounts for Private Schools for Students with Disabilities (107 kb PDF) - Posted 6/28/2005

APPENDIX B-1 - Narrative Explanation of the Chart of Accounts for Private Schools (219 kb PDF) - Posted 6/28/2005

APPENDIX C - Private Schools for Students with Disabilities Financial Report Prescribed by the Department of Education - Posted 6/28/2005


APPENDIX D - Department of Education Mandated “Tuition Contract” for the Ten Month School Year and the Extended School Year

APPENDIX E - Cost of Meals and Hotel Accommodations - Posted 6/28/2005

APPENDIX F - Optional Department of Education Prescribed Employee Time Record Format

APPENDIX G - Addresses - County Offices of Education (52 kb PDF) - Posted 6/28/2005

APPENDIX H - State OMB Circular Letter 04-05 - Posted 6/28/2005

APPENDIX I - Maximum Salaries for 2004-2005 (15 kb PDF) - Posted 6/28/2005

APPENDIX J - 2004-2005 Tentative Tuition Rates for Private Schools for Students with Disabilities (34 kb PDF) - Posted 6/28/2005

APPENDIX K - Approval for 2004-2005 Tentative Tuition Rates for Private Schools for Students with Disabilities, Based on Appeal (19 kb PDF) - Posted 6/28/2005

  • Memo (20 kb PDF) - Posted 6/28/2005

APPENDIX L - 2004-2005 Tentative Tuition Rates for New Private Schools for Students with Disabilities (28 kb PDF) - Posted 6/28/2005

APPENDIX M - Private Schools in Session Less Than the Required 180 Days of Instruction (14 kb PDF) - Posted 6/28/2005

APPENDIX N - Recognized Position Titles (61 kb PDF) - Posted 6/28/2005

APPENDIX O - Private Schools for Students with Disabilities - Auditor Independence in Accordance with N.J.A.C. 6A:23-4.9(a) (12 kb PDF) - Posted 6/28/2005

APPENDIX P - Prescribed Cost of Ownership Format For Related Party Transactions (41 kb PDF) - Posted 6/28/2005

APPENDIX Q - Federal OMB Circular A-133 - Posted 6/28/2005

APPENDIX R - Private Schools for Students with Disabilities Receiving Child Nutrition Funds for 2004-2005 (9 kb PDF) - Posted 6/28/2005

APPENDIX S - Audit Summary Worksheet (32 kb PDF) - Posted 6/28/2005

APPENDIX T - Posted 6/28/2005

APPENDIX U - Prescribed Mileage Format for a School-Owned or Leased Vehicle (22 kb PDF) - Posted 6/28/2005