Official Site of The State of New Jersey
2026-27 Form A: 12 Month Budget Comparison
This application is for a request for a higher tentative per diem tuition rate using a 12-month budget comparison between the 2025-26 budget and the projected 2026-27 budget. A private school for students with disabilities may increase the number of enrolled days from 2025-2026 to 2026-2027 and therefore increase the total school year tuition rate without completing this application.
Instructions
- On 12 Month Budget Comparison spreadsheet, insert the school's name in the space provided on page one.
- On Salary Analysis spreadsheet, pages 15 through 36; insert by title of position, the actual salary the individual received in the 2024-2025 school year for 12 months (no names) in column (A), the individual’s 2025-2026 budgeted salary for 12 months in column (B) and the individual’s 2025-2026 budgeted salary for 12 months in column (C). The totals by category will be automatically transferred to the indicated page and line. Please refer to the “Example” page as a reference. If you are creating new position(s) in the 2026-2027 school year that did not exist in 2025-2026 you must provide a narrative explanation of the need for the position.
- Insert on 12 Month Budget Comparison spreadsheet pages 4 through 11, in Column A, lines 3500 through 90000, your school's 2025-2026 budget and totals by line item.
- Insert on 12 Month Budget Comparison spreadsheet pages 4 through 11, in Column B, lines 3500 through 90000, your school's projected 2026-2027 budget and totals by line item.
- Subtract the amounts in Column A from Column B, lines 3500 through 90000 and insert the differences in Column C, lines 3500 through 90000. Please provide a narrative explanation of the need for the increases in column C. The detailed explanation must include the name of the account and account number and the reason(s) for the increase.
- Insert on Calculation spreadsheet page 13, in Column A, line 1 the Total Budgeted Expenditures from Column A, line 90000. For a profit school, insert in Column A, line 2 the budgeted surcharge for the 2025-2026 school year. This amount shall not exceed 0.025 times line 1.
- For a non-profit school insert on Calculation spreadsheet page 13, in Column A, line 2 the budgeted working capital fund for the 2025-2026 school year. This amount shall not exceed the lesser of 0.15 times line 1 less the June 30, 2025 working capital balance or 0.025 times line 1. Please be advised, it’s a management decision whether to include a working capital fund/surcharge in the budgeted per diem tuition rate.
- In Column A, lines 1 and 2 are totaled on line 3.
- In Column A, line 4 insert the school's estimated ADE for the 2025-2026 school year. Please be advised, the 2025-2026 ADE is based on the total enrolled days for all pupils in 2025-2026 divided by the possible enrolled days for one pupil in the July through June school year. Line 3 is divided by line 4 and the current year’s tentative tuition rate is inserted on Column A, line 5. TIP: The calculated amount on Column A, Line 5 must equal the Current 2025-2026 Tentative Tuition Rate the school is charging for the period of July 1, 2025 through June 30, 2026.
- In Column A, line 6, insert the total possible enrolled days for one pupil in the 2025-2026 school year. Line 5 is divided by line 6 and the result is inserted in Column A, line 7. This must be the Current 2025-2026 Tentative Per Diem Tuition Rate the school is charging.
- The Total Budgeted Expenditures, Line 90000, are inserted in Column B, line 1. Please be advised, it’s a management decision whether to include a surcharge in the requested higher tentative per diem tuition rate. For a profit school, insert in Column B, line 2 an amount equal to or less than 0.025 times line 1 which is the budgeted surcharge for the 2026-2027 school year.
- The Total Budgeted Expenditures, Line 90000, are inserted in Column B, lines 11 and 16. Line 11 is multiplied by line 12 (0.15) and the result, Maximum Working Capital Fund, is inserted on line 13. Insert the June 30, 2025 private school for students with disabilities restricted working capital fund balance on line 14. Line 14 is subtracted from line 13 and the result, Working Capital A, is inserted on line 15. Line 16 is multiplied by line 17 (0.025) and the result, Working Capital B, is inserted on line 18. Please be advised, it’s a management decision whether to include a working capital fund in the requested higher tentative per diem tuition rate. A private school may budget a zero-working capital. If management chooses not to include a working capital fund in the tuition rate, insert in Column B, line 2 an amount equal to or less than the lesser of lines 15 and 18. This is the budgeted working capital fund for the 2026-2027 school year.
- In Column B, lines 1 and 2 are totaled on line 3.
- In Column B, line 4 insert the school's estimated ADE for the 2026-2027 school year. Please be advised, the 2026-2027 ADE is based on the total enrolled days for all pupils in 2026-2027 divided the possible enrolled days for one pupil in the July through June school year. Line 3 is divided by line 4 and the result, Requested Higher Tentative Tuition Rate for 2026-2027, is inserted in Column B, line 8. This amount is the Requested Higher Tentative Tuition Rate the school proposes to charge for the Fiscal Year of July 1, 2026 through June 30, 2027.
- In Column B, line 9, insert the total possible enrolled days for one pupil in the 2026-2027 school year. Line 8 is divided by line 9 and the result, Requested Higher Tentative Per Diem Tuition Rate, is inserted in Column B, line 10. Tip: This amount is the Requested Higher Tentative Per Diem Tuition Rate for the 2026-2027 school year.
- Please email pages 1 through 36 to DOEPSSD and retain a copy for your files.
Example
| Position Title | (A) 2024-2025 Actual |
(B) 2025-2026 Budget |
(C) 2026-27 Budget |
|---|---|---|---|
| Teacher of the Handicapped | 21,000 | 22,000 | 23,000 |
| Teacher of the Handicapped | 21,000 | 22,000 | 23,000 |
| Teacher of the Handicapped | 25,000 | 26,000 | 27,000 |
| Teacher of the Handicapped | 25,000 | 26,000 | 27,000 |
| Teacher of the Handicapped | 24,000 | 25,000 | 26,000 |
| Teacher of the Handicapped | 24,000 | 25,000 | 26,000 |
| Teacher of the Handicapped | 23,000 | 24,000 | 25,000 |
| Total B & C: Insert on Line 3500, 12 Month Budget Comparison, columns A & B | n/a | 170,000 | 177,000 |
| Position Title | (A) 2024-2025 Actual |
(B) 2025-2026 Budget |
(C) 2026-27 Budget |
|---|---|---|---|
| Physical Education | 30,000 | 31,500 | 33,000 |
| Physical Education | 30,000 | 31,500 | 33,000 |
| English | 31,000 | 32,500 | 34,000 |
| English | 31,000 | 32,500 | 34,000 |
| Art | 31,000 | 32,500 | 34,000 |
| Science | 35,000 | 36,500 | 38,000 |
| Reading | 35,000 | 36,500 | 38,000 |
| Total B & C: Insert on Line 3520, 12 Month Budget Comparison, columns A & B | n/a | 233,500 | 244,000 |