Private Schools for the Disabled New Chart of Accounts System Questions and Answers

UPDATED 5/2003

1.

Q. What account is used for salaries of secretarial and clerical support of teachers?

A. The salaries of secretarial and clerical support for teachers should be charged to Undistributed Expenditures - Support Services – School Administration account #11-000-240-105. Please refer to Exhibit C, 2002-2003 Chart of Accounts, page 15, line 230.

2.

Q. If secretarial and clerical staff support is split between administration, school administration and business administration do we need to allocate salary and benefits accordingly or can we just charge to one administration area?

A. If secretarial and clerical staff support is split between administration, school administration and business administration, their salaries and benefits must be allocated to the area that services were provided. The department will make cost comparisons within private schools, so it is important that costs are charged to the area that benefit from the employee’s time.

3.

Q. If the business manager also performs facilities management duties, can a portion of the salary be allocated to function 262?

A. No. The facilities management duties would fall under the job function of a business manager and which must be charged to administration.

4.

Q. Is there a fund source for a school lunch program?

A. There is no fund source identified in the new system for Food Service revenue. Income from the Food Service Program (sales, CNP reimbursement) must be netted against the Food Service Program costs to determine the net cost of the Food Service Program when determining the certified actual cost per student.

5.

Q. What different funds would I have to set up if I only have one fund?

A. For the purposes of the new chart of accounts system, the term "Fund" is one of the following: General Current Expense, Capital Outlay and Debt Service. All private schools will have a minimum of two Funds; General Current Expenses for the operation of the school and Capital Outlay, which is the depreciation associated with the purchase of equipment costing an amount equal to or greater than $2,000 per item. Those schools that own the building and land and/or have a mortgage on the building and land will also have a Debt Service Fund.

These Funds are not "set up" in the accounting records as you would describe setting up a separate restricted fund, unrestricted fund or a public school restricted fund. These Funds are "set up" as account titles in the school’s general ledger by the Fund, Program, Function and Object codes which refer to the name of a line item as a general ledger account. A non-profit private school would operate the tuition program under the public school restricted fund. The above three funds (General Current Expense, Capital Outlay and Debt Service) are all operated within the public school restricted fund.

6.

Q. What does program mean and how are they set up?

A. Programs and projects are activities and procedures designed to accomplish an objective or set of objectives. The types of programs are Special Education Programs, Vocational Programs, Other Instructional Programs, Debt Service and Undistributed Expenditures. As in Funds described above, Programs are not "set up" in the accounting records as you would describe setting up a separate restricted fund, unrestricted fund or the public school restricted fund. These Programs are "set up" as account titles in the school’s general ledger by the Fund, Program, Function and Object codes which refer to the name of a line item as a general ledger account. A non-profit private school would operate the tuition program under the public school restricted fund. At the very least a private school would have Special Education Programs and Undistributed Expenditures Programs. If the school owned the building and land it would have Debt Service.

7.

Q. How do we treat Capital Outlay – is it an expense or an asset account?

A. All items listed in Exhibit C, 2002-2003 Chart of Accounts are considered budgetary expense items including Capital Outlay items on pages 18 and 19, lines 283 through 312. If a purchase meets the criteria to be capitalized, the item must be recorded on the balance sheet and the appropriate depreciation would be charged to the Capital Outlay through a journal entry.

8.

Q. What is meant by undistributed expenditures?

A. Undistributed expenditures are expenditures that are not readily assignable directly to a program.

9.

Q. Do employee benefits have to be broken out by employee or can we use a percentage method?

A. Employee benefits are not broken out by a single employee or allocated by a single employee. Benefits may be charged based on the following:

  • Actual costs of the benefit for the employees in the function codes (100, 211, 213, 230, 240, etc.)

  • Allocated based on the salaries of all the employees within a function to the total salaries of all functions and charged to object codes 205 and 232 (functions such as 100, 211, 213, 230, 240, etc.)

  • Charged directly to Unallocated Benefits by type of benefit.

The allocation by function would be based on the total salaries of all employees in each function such as: instruction (100), support services – attendance services (211), support services school administration (230) and business and other support services (290) to the total of all salaries. Using this method, all benefits except pension would be charged to object code 205 and pension would be charged to object code 232.

If the school chooses not to charge the actual cost of the fringe benefit or allocate benefits directly to the function and object codes 205 and 232, than all benefits would be charged to Unallocated Benefits by type based on the following areas: 210 group insurance, 220 social security, 232 employer’s share of qualified pension plans, 250 unemployment compensation, 260 workman’s compensation, 270 health benefits, 280 tuition reimbursement and 290 individual life insurance, unused sick leave, cost of drug testing and any other employee benefit not listed. For the purpose of determining the cost category percentages, the charges to Unallocated Benefits will be allocated by line item based on the salaries of all the employees within a function to the total salaries of all functions.

10.

Q. Can the fringe benefits be allocated on an employee Full Time Equivalent (FTE) basis? For instance, if a school has 100 employees and 20 are administration, 70 are classroom instruction staff and 10 are support services, can all fringe benefits be allocated as 20 percent for administration, 70 percent for instruction and 10 percent for support services?

A. No. Allocating all fringe benefits on this basis would not be considered a reasonable allocation method. The cost of fringe benefits to the employer for pension, social security and life insurance are based on a staff member’s gross salary. Basing the allocation of fringe benefits for two full-time employees, one earning $100,000 and the other earning $25,000 on an FTE basis would not be considered a reasonable method. The allocation must be based on the gross salary of function to total gross salary.

11.

Q. Where should the cost of the administration of the pension plan be charged?

A. The cost of the administration of a qualified pension plan should be charged to Undistributed Expenditures – Business & Other Support Services - Purchased Professional Services account #11-000-290-330. Please refer to Exhibit C, page 17, line 263.

12.

Q. What account code do we use for balance sheet accounts?

A. The New Chart of Accounts System for private schools for the disabled does not include account codes for balance sheet items. The new system is strictly for expenses and revenues.

13.

Q. Are Private Schools for Students with Disabilities required to use the new account numbers that appear on Exhibit C?

A. No. The private school may use any type of account numbering system that may be adapted within the school’s accounting software. However, the account titles and cost descriptions that appear on Exhibits B and C must be used in a private school’s general ledger and for reporting in the private school’s year-end audited financial statements.

14.

Q. Are Private Schools for Students with Disabilities required to use the new account titles and cost descriptions that appear on Exhibit C?

A. Yes. The account titles and cost descriptions that appear on Exhibits B and C must be used in a private schools general ledger.

15.

Q. Are there any exceptions to the requirement that a private school for the disabled must use the new account titles and cost descriptions that appear on Exhibit C?

A. Yes. In accordance with N.J.A.C. 6A:23-4.4(a)7, entities that operate other programs and the total private school tuition expenses are less than 51 percent of the entity’s total expenses, the Commissioner may approve the use of an alternative chart of accounts but the private school shall provide evidence that such chart of accounts may be crosswalked to the prescribed chart of accounts. A private school must have Commissioner approval prior to the school using an alternative chart of accounts.

16.

Q. Exhibit D, Cost Category Assignments for Calculations of Cost Percentages indicates on page 3 that account #215 Other Instructional Staff Salaries were moved from the cost category - Support Services to Classroom Instruction. Does this mean that all the other object codes 300, 500, 600 and 800 in function codes 211, 213 and 216 follow these salaries in the instructional cost category?

A. No. Only the gross salaries and fringe benefits for these job titles are now considered instructional costs for the purpose of the calculation of the cost category percentages. The other object codes remain in the function codes 211, 213 and 216 and therefore these costs are considered Support Services for the purpose of the calculation of the cost category percentages.

17.

Q. Can the salaries of secretarial and clerical staff be considered in the cost category of instruction for the purposes of the percentage calculations?

A. No. The salaries and fringe benefits of secretarial and clerical staff are considered Administration (function codes 230, 240 or 290), Support Services (function codes 211, 213, 218, 221, 222 or 223), Operations and Maintenance of Plant (function code 262) or Food Services 310. Under no circumstances may the salaries and fringe benefits of secretarial and clerical staff be charged in the instructional category.

18.

Q. Are the cost of pensions considered in the cost category percentage calculations?

A. No. The school’s share of all pension contributions made to qualified pension plans are outside the cost category percentage calculations.

19.

Q. Since the school’s entire share of contributions to qualified pension plans are outside the cost category percentage calculations, is it required that these costs be allocated to each function in object code 232 (employer’s share of contributions to qualified pensions) on a monthly or quarterly basis?

A. No. It’s management’s decision to charge the school’s pension contributions (either monthly or quarterly) to each function on an actual or allocated cost basis. This practice would provide the school’s management with the most accurate accounting. However, since pension costs have no impact on the cost category percentage calculations, a school may choose to charge all pension contributions to Unallocated Benefits account #11-000-291-232. Please refer to Exhibit C, page 18, line 277.

20.

Q. Are the salaries and fringe benefits of one-to-one aides part of the cost category percentage calculations?

A. No. The salaries and fringe benefits of one-to-one aides are charged separately to the public school district that separately contracts with the private school for the disabled for the aide services. These costs are not included in the calculation of the certified actual cost per student, and therefore are not part of the cost category percentage calculations. Please refer to Exhibit B, Narrative Explanation of the 2002 2003 Chart of Accounts on page 13.

21.

Q. Can a director who also serves as the social worker charge the social worker salary and fringe benefits to the instructional cost category for the portion of time the director works as a social worker?

A. Yes. However, the salaries charged as the director and social worker must fall within the maximum salary amounts for each job title. The portion of the director’s salary earned while working as a social worker and charged as a social worker is based on the maximum salary for a social worker, not a director. For example, if the maximum salary for a director is $150,000 and the maximum salary for a social worker is $100,000 and a director works 50% of the time as a social worker and 50% as a director, $75,000 would be charged to the director job title and only $50,000 would be charged to the social worker job title. The remaining $25,000 and related fringe benefits would be considered non-allowable costs.

22.

Q. Where would the cost of fees associated with a private school applying for Middle States Accreditation and the related meals for the Middle States fees be charged?

A. The cost for fees associated with a private school applying for Middle States Accreditation approval should be charged to Undistributed Expenditures – Support Services – General Administration – Other Purchased Professional Services account #11-000-230-339. Please refer to Exhibit C, page 14, line 219.

23.

Q. Where would the repair and maintenance of instructional computers by consultants be charged?

A. The cost for the repair and maintenance of instructional computers by consultants should be charged to Undistributed Expenditures – Other Operating and Maintenance of Plant - Purchased Professional and Technical Services account #11-000-262-300. Please refer to Exhibit C, page 16, line 241.

 

24.

Q. Is a private school for the disabled required to charge monthly or quarterly fringe benefits to object codes 205 (all employee benefits – except pension) and 232 (employer’s share of contributions to qualified pension plan(s)) within each function area?

A. Yes. If the school’s management chooses to charge, by function, all fringe benefits except pensions to object code 205, it should be done at least on a quarterly basis. However, there is another option. The private school may charge all fringe benefits to the Unallocated Benefits line items during the school year. The Unallocated Benefits are contained on Exhibit C, page 18 lines 275 through 282. Function code 291 and object codes 210 through 290 (except pensions costs 232) are part of the total costs used in the cost category percentage calculations and it’s incumbent for the private school to take the necessary steps to analyze the impact of these fringe benefits on the cost category percentage calculations. If a private school chooses to charge fringe benefits to the Unallocated Benefits line items, the school should consider an internal process to allocate these costs to the appropriate function to determine if the school meets the cost category calculation percentages.

Audited financial statements received by the department that contain charges in the Unallocated Benefits Function code 291; objects 210, 220, 250, 260, 270, 280 and 290 will be allocated by the department to the cost categories based on the total salaries in the Function divided total salaries in the school.

25.

Q. The cost of medical benefits for retired employees are allowable costs in accordance with N.J.A.C. 6A:23-4.5(a)56. Should these costs be charged to the cost category the employee worked while employed in the private school?

A. No. All costs associated with medical benefits of retired employees in accordance with N.J.A.C. 6A:23-4.5(a)56 must be considered outside the cost category calculations. Costs for the medical benefits of retirees that are not in accordance with N.J.A.C. 6A:23-4.5(a) 56 are considered non-allowable costs.

26.

Q. Where would the cost of in-service training for instructional staff be charged?

A. The cost of in-service training for instructional staff should be charged to Undistributed Expenditures – Instructional Staff Training Services – Other Purchased Services account #11-000-223-500 or to Supplies and Materials account #11-000-223-600. Please refer to Exhibit C, page 14, lines 211 and 212.

27.

Q. What do the brackets indicate on Exhibit D, Cost Category Assignments for Calculation of Cost Percentages?

A. An "x" that is bracketed [x] means it was eliminated from that row and column and inserted into another row and column. The Exhibit D that is currently on the department’s website will be revised so that the bracketed [x’s] are removed.

28.

Q. Can the department recommend a method to find the new account number for an expense under the new chart of accounts system?

A. In order to expedite finding the correct account number under the new chart of accounts system, the department recommends obtaining the file of Exhibit B, Narrative Explanation of the 2002-2003 Chart of Accounts from the department. This file was emailed to all private schools that had provided the department with an email address. If you would like this file, please call Elise Sadler-Williams (609) 777-4483 or email at elise.sadler-williams@doe.state.nj.us. To more easily find the account numbers, perform the "Edit" and "Find" function in Microsoft Word.

29.

Q. When will the maximum and minimum cost percentages in N.J.A.C. 6A:23-4.1 et seq. become effective?

A. The maximum and minimum cost percentages contained in N.J.A.C. 6A:23-4.2(a)3 are effective in the 2002-2003 school year. Private schools that do not meet these percentages will incur non-allowable costs.

30.

Q. Will the changes in the Chart of Account require revisions to the department’s Audit Program?

A. Yes. The department will issue an update to The Audit Program in June 2003 that will contain, at a minimum, revisions to the Chart of Accounts, Statement of Total Expenditures, Statement of Expenditures by Line Item and add statements regarding the maximum and minimum cost percentages.

31.

Q. What is function code 291?

A. Function code 291 is for all Unallocated Benefits for those private schools that chose not to charge fringe benefits by function. A private school for the disabled has the option of charging all fringe benefits by benefit category to the Unallocated Benefits line items as follows: 210 group life insurance and any other allowable group insurance, 220 employer’s share of social security, 232 employer’s share of contribution to qualified pension plans, 250 employer’s share of unemployment compensation, 260 employer’s share of workman’s compensation, 270 employer’s share of health benefits (medical, vision, dental), 280 tuition reimbursement and 290 individual life insurance, unused sick days, cost of drug testing, and any other benefit not listed. Please refer to Exhibit C, page 18, lines 275 through 282.

32.

Q. Would the cost of expanding classroom space to another building be considered repairs or an addition?

A. The cost of expanding classroom space to another building would be considered an addition and not a repair. The purchase of a school building or adding classroom space to a new or existing school building is considered a capital item. The cost would be recorded as an asset on the school’s balance sheet and depreciated over the life of the asset. The yearly depreciation expense would be considered an allowable cost for the calculation of the certified actual cost per student, but deprecation expense is outside the calculation of the cost category percentages. The depreciation expense associated with the cost a building and/or addition to a building should be charged to Debt Service Fund – Depreciation of Buildings account #40-701-510-911. Please refer to Exhibit C, page 19, and line 314.

33.

Q. How would the salary for a secretary be allocated if the primary duties of the individual were the completion of Food Service reports?

A. If the only duties of the secretary are in the Food Service area, the entire salary should be charged to Undistributed Expenditures – Food Services – Salaries account #11-000-310-100. Please refer to Exhibit C, page 17, line 270 and Exhibit B Narrative Explanation of the 2002-2003 Chart of Accounts, item 19, page 46. If the secretary works in other Functions in addition to the Food Service area, the school’s management must allocate the total salary to each Function based on time worked in each function divided by the total time worked. Please keep in mind, in Handbook 2R2 and the Comparable Spending Guide, the cost of any type of clerical or secretarial staff is not considered instructional.

34.

Q. How are the purchases of computers charged?

A. The determination of the proper account to charge the purchase of a computer is based on the cost and use of the computer. The cost of the computer is considered the total cost of both the monitor and hard-drive. A computer costing less than $2,000 per unit is considered a General Supply and would be charged to object code 610 in the function area that the computer is being used. A computer costing $2,000 per unit or greater is considered a Capital Outlay item and the cost would be capitalized as an asset on the balance sheet and the depreciation would be charged as a Capital Outlay item.

For example, a private school for the disabled purchases 10 computers that cost $1,500 per computer for a total cost of $15,000. The computers are used for classroom instruction. The $15,000 would be charged to Special Education – Instruction – General Supplies - account #11-200-100-610. Please refer to Exhibit C, page 1, line 9. If the computers cost $2,000 or greater per unit, the $20,000 purchase would be capitalized on the balance sheet and the depreciation associated with the computers would be charged to Capital Outlay - Special Education – Instruction: Total Program - account #12-200-100-740. Please refer to Exhibit C, page 18, line 283.

If the $15,000 purchase of computers were used in the general administrative office, school administrative office or business office the $15,000 would be charged as Undistributed Expenditures – Support Services – General Administration – Supplies and Materials account #11-000-230-600, Undistributed Expenditures – Support Services – School Administration - Supplies and Materials account #11-000-240-600 or Undistributed Expenditures – Business & Other Support Services – General Administration - Supplies and Materials account #11-000-290-600. Please refer to Exhibit C, page 14, line 223, page 15, line 236 and page 17, line 266.

If the computers cost $2,000 or greater per unit, the $20,000 would be capitalized on the balance sheet and the depreciation would be charged to Capital Outlay – Undistributed Expenditures – General Administration account #12-000-230-740, Capital Outlay – Undistributed Expenditures – School Administration account #12-000-240-740 and Capital Outlay – Undistributed Expenditures - Business & Other Support Services account #12-200-290-740. Please refer to Exhibit C, page 17, line 299, page 18, line 300 and page 19, line 303.

35.

Q. If a secretary works for the teaching staff and the principal why can’t their salary be partially allocated to instruction?

A. The new Chart of Accounts for private schools for the disabled was generated from the uniform minimum Chart of Accounts consistent with Financial Accounting for Local and State School Systems 1990 commonly referred to as Handbook 2R2 developed by the National Center for Educational Statistics. The assignment of the private school line items to a cost category were based, to the greatest extend possible on the Comparable Spending Guide for the public schools. In Handbook 2R2 and the Comparable Spending Guide, the cost of any type of clerical or secretarial staff is not considered instructional.

36.

Q. The new account names are very long – what would be acceptable as an abbreviation for account #11-000-262-420?

A. The private school may use any type of account numbering system that may be adapted within the school’s accounting software. The extent of the abbreviation would depend on the accounting system and the level of sorting the school’s management needs.

37.

Q. Social Workers salaries/benefits/pension – it looks like according to the Cost Category Assignments that their salaries fall under instruction (line #62), their benefits fall under support services (line #137 & 156), and pension falls outside (line #144). Is this correct?

A. No. Both the social worker’s salary and fringe benefits (except pension) fall under instruction. The pension falls outside the cost category calculation. Separate line items for Social Workers have been added to a Revised Exhibit C on lines 157.1, 157.2 and 157.3. Please refer to Revised Exhibit C.

38.

Q. What additional breakdowns of accounts are going to be needed for the audit such as additional breakdown of salaries?

A. Additional line items were added for the following: 1) Object codes 205 and 232 for Co-curricular Activities and School Sponsored Athletics, 2) Separate salary and fringes benefit line items for Social Workers, 3) Separate salary and fringe benefit line items for School Nurses, 4) Separate salary and fringes benefits line items for School Librarians, 5) Under Undistributed Expenditures – Other Support Services Student – Regular separate object code for the cost of food or beverages, 6) Under Support Services – General Administration a separate line item for Miscellaneous Expenditures – Real Estate Taxes.

39.

Q. The expenditures of equipment and furniture under $2,000 were previously one account and now its 13 accounts. Why?

A. Handbook 2R2 and the Comparable Spending Guide require the cost of equipment and furniture under $2,000 to be charged to the individual Function that it benefits.

40.

Q. Why are the utility accounts all lumped into one account now and the telephone line for the Internet separated?

A. Handbook 2R2 and the Comparable Spending Guide lump all utility costs into one line item. Separate line items are in the instructional area for the cost of the phone line for the Internet for instruction.

41.

Q. For this year would it be acceptable to charge fringe benefits for all employees to account 291? (I ask this because the old chart of accounts made a broad distinction of fringe benefits (acc 810 to 820) and it may be very time consuming to break them out by function)

A. Yes. A school may charge all fringe benefits to function code #291 by object codes #210 through #290. However, it’s incumbent upon the school’s accounting staff to internally allocate these costs (except pension) to all of the school’s functions to ensure that the school is meeting the maximum/minimum percentages. If a school does choose to charge all fringe benefits to function code #291, the auditor must allocate all those costs in #291 across all cost categories based on the salary line items in each cost Function when reporting to the department in the year-end audited financial statements.

42.

Q. Would you code a newspaper advertisement for a teacher as #11-000-230-891 and, if so, why isn’t this charged to instruction?

A. No, the account code is #11-000-230-890. Handbook 2R2 and the Comparable Spending Guide do not consider the cost of newspaper advertisements for teachers as an instructional cost.

43.

Q. Where would the following items be charged?

Q. Classroom carpet for $1,500.

A. The cost of the carpet for $1,500 would be charged to account #11-000-262-610 Operations and Maintenance of Plant – General Supplies.

Q. Blackboard.

A. If the cost of the blackboard is $2,000 or greater, the deprecation would be charged to account #12-200-100-740 Capital Outlay - Depreciation. If the cost of the blackboard is less than $2,000, it would be charged to account #11-200-100-610 Special Education - General Supplies.

Q. Hallway paintings or decorations.

A. If the cost of hallway paintings or decorations is $2,000 or greater, the deprecation would be charged to account #12-000-262-740 Capital Outlay – Undistributed Expenditures Operations and Maintenance - Depreciation. If the cost of the hallway paintings or decorations is less than $2,000, it would be charged to account #11-000-262-610 Operations and Maintenance of Plant - General Supplies.

Q. The $3,000 for parent meetings. What else can be included in that category?

A. The costs should be charged to account #11-200-218-894 Undistributed Expenditures – Other Support Services – Regular and not to exceed $3,000. It’s the cost of food/beverages not to exceed $3,000 for activities such as, but not limited to staff meetings, parent/teacher meetings, workshops and professional development seminars for parents or teachers.

44.

Q. Now that private and public schools use same chart of accounts, will analytical comparisons be made?  If so, what and how?  And if so, by whom and for what purposes will the information be used? 

A. At this point the department hasn’t determined how the percentages for the Private Schools for Students with Disabilities will be made available to the public. It’s anticipated they will be on the DOE website and shown separately in the Finance area under Private Schools for Students with Disabilities and linked to the public school information.

45.

Q. Where would costs associated with providing food/beverages to school districts, child study team meeting, parent teacher meetings, in-services, and workshops be expensed and up to what amounts?

A. The costs should be charged to account #11-200-218-894 Undistributed Expenditures – Other Support Services – Regular and not to exceed $3,000.

46.

Q. What account would be the appropriate cost category for cellular phones? These phones are used on the buses for emergency purposes.

A. These costs must be charged to account #11-000-230-530 Support Services – General Administrative expense.

47.

Q. For purposes of the cost category testing requirement, what happens when a school has less than the 35% allowable administrative maximum?  Does the excess offset another category (i.e. instruction, etc)?

A. If the administrative percentage is less than the maximum 35%, this would result in a higher percentage of costs in the other cost categories; Instruction, Support Services, Operations and Maintenance of Plant, Food Services and Extra Curricular.

48.

Q. For purposes of the cost category testing requirement, what happens when a school overspends in the area of instruction beyond the 50% minimum?

A. If the instructional percentage is greater than the minimum 50%, this would decrease the percentages in the other cost categories. This scenario is not viewed as overspending in the instruction area but as providing more funds to the direct instruction of disabled pupils which is very important.

49.

Q. With respect to allocation of employee benefits (health insurance, pension, etc), if a school is charging the costs directly to the Unallocated benefits line and then allocated to the various function codes, should the Unallocated benefits line be theoretically zero at the end of each reporting period?

A. Yes.

50.

Q. The current oil prices and the extreme winter we are having, is there going to be any mechanism for appeals if a school exceeds the percentages? The same goes for items like liability insurance?

A. The private school code doesn’t contain an appeal process concerning the cost category percentages. Schools that exceed the percentages may appeal by initiating a formal proceeding by filing a Petition of Appeal with the Commissioner pursuant to the provisions of N.J.A.C. 6A:3-1.1 et seq.

51.

Q. Fingerprinting is listed as an employee benefit under object code "205". Is this an allowable cost for the private schools to for their employee?

A. The Private Schools for Students with Disabilities chart of accounts issued 4/1/2002 indicated that fingerprinting may be charged to object codes "205 or "290". N.J.S.A. 18A:6-7.2 indicates that fingerprinting must be paid by the applicant. Beginning July 1, 2003, a private school for the disabled may not pay for the cost of an applicant’s fingerprinting and any payment for these costs will be considered non-allowable. However, since the Private Schools for Students with Disabilities chart of accounts contained an error regarding this issue, these costs will be considered allowable through June 30, 2003. Fingerprinting has been removed from object codes "205 and "290" in the Revised Exhibit C.