Official Site of The State of New Jersey

• Non-profit Cover Pages — cover pages, opinions and notes to financial statements
• Non-profit School Template — statement of total expenditures, expenditures by line item, and percentages for cost category assignments
• Non-profit Statements

• Profit Cover Pages — cover pages, opinions and notes to financial statements
• Profit School Template — statement of total expenditures, expenditures by line item, and percentages for cost category assignments
• Profit Statements

Appendices A and B

Appendices A and B were renamed and are in the Resources box.

• Appendix A was renamed as NJAC 6A:23A — Fiscal Accountability, Efficiency, and Budgeting Procedures
• Appendix B was renamed as the Uniform Minimum Chart of Accounts

Appendices C—G

• C: Prescribed Financial Report
• D: Mandated Tuition Contracts
• E: Reserved — not currently in use
• F: Employee Time Record
• G: County Superintendent Information — list of County Offices of Education with contact information

Appendices H and Q

Appendices H and Q were renamed with their Circular titles and are in the State and Federal Circulars section.

Appendix I: Maximum Salaries

I: Maximum Salaries for Contracted Services — The maximum salaries are based on employment for 12 months from July 1, 2025 through June 30, 2026 and the maximum salary of a private school staff member shall be prorated for an individual employed for less than 12 months.

Appendices J–L: Tuition Rates

• J: Tentative Tuition Rates for 2025-26
• K: Approved Higher Tuition Rate — none for the 2025-26 school year.
• L: New Private School Tuition Rate 

Appendices M–P

• M: 180 Days of Instruction
• N: Recognized Position Titles
• O: Auditor Independence
• P: Related Party Transaction Form and Instructions

Appendices R, S, and U

• R: Listing of APSSD with 2025-26 Menu Approval
• S: APSSD Budget and Audit System
• U: Prescribed Mileage Format
• V: Appendix V was renamed as the New Jersey School Directory and is linked in the Resources box

Appendix T: Cost Category Assignments Calculations Non-allowable Costs

• T1: Excess Administration
• T2: Deficient Instruction Percentage
• T3: Excess Administration and Deficient Instruction Percentages

• Federal OMB Super Circular Information —2 CFR Part 200 uniform administrative requirements, cost principles, and audit requirements for federal awards (formerly labeled as Appendix Q)
• State Circular Letter No. 25-12-OMB — Single audit policy for recipients of federal grants, state grants, and state aid (formerly labeled as Appendix H)