New Jersey Department of Education

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School Finance

About School Finance/Contact Us

Office of School Finance

The Office of School Finance is responsible for the development and administration of the school funding formula, and the state aid payment system for schools in accordance with applicable statutes; the development and maintenance of fiscal policy for all public school districts, charter schools, and private schools for the disabled; the development and administration of fiscal standards and other initiatives to promote or achieve efficiency within schools; and the development and maintenance of procedures for safe and efficient student transportation services.  The Director of the office oversees the activities of the following three units: Fiscal Policy and Planning; State Aid Entitlements and Payments; and State Aid Research and Data Analysis.

Director: Yut'se Thomas
phone: (609) 376-3941
fax: (609) 292-6794

Fiscal Policy and Planning

Fiscal Policy and Planning (FP&P) is responsible for the development, communication, and maintenance of all aspects of finance-related policy for New Jersey's public school districts.  FP&P performs legislative analysis and planning, including recommendations for modifications to current administrative code.  The unit is also primarily responsible for the development and administration of the annual school district budget process, including defeated budget procedures, and the school election/budget calendar;  the development and administration of the annual School District and Charter School Audit Program and State Aid Compliance Supplement which provides the policies, standards and guidelines for the performance of the independent audit of school district and charter school financial statements, and the related "AUDSUM" collection of fiscal data used for data analysis and reporting to internal and external users; and the development and administration of the school register data collection for average daily enrollment and attendance.  Related duties include the calculation and release of public school district regular and special education tuition rates; maintenance of the indirect cost agreement between the NJ-DOE and US-DOE which provides the methodology for the determination of annual LEA indirect cost rates; and the administration of Public School Contracts Law under the guidance of the Department of Community Affairs.  The unit administers state aid systems for special public school populations at Private Schools for Students with Disabilities (PSSD) and is responsible for all PSSD fiscal reports such as PSSD Appendix S (App S ) fiscal data, tentative and certified PSSD tuition rates, and maximum allowable salaries.  The unit provides all regulatory and compliance oversight of PSSDs.

Director: Michael Mindlin
phone: (609) 376-3941
fax: (609) 292-6794

State Aid Entitlements and Payments

The State Aid Entitlements and Payments unit administers state aid payment and data collection systems for school districts in accordance with applicable statutes. Data collections include Application for State Aid (ASSA), State Facilities Education Act (SFEA), Extraordinary Aid (EXAID), Debt Service (DSDC), and all other statutory state funded aid programs such as Social Security Contributions (FICA) and Homeless tuition reimbursement State Responsible Homeless Tuition). The unit oversees regulations and procedures for all student transportation services (TRANS), and administers the district report of transported students (DRTRS) data used to calculate transportation state aid and to calculate district transportation efficiency ratings, as well as for conducting studies to identify operational trends and efficiencies. The unit administers state aid systems for special public school populations at charter schools, renaissance schools, and choice districts - including the enrollment data collections through the Charter School Enrollment System (CHE), and Supplemental Choice Enrollment System. It disburses state aid payments to districts, calculates tuition deductions from CSSDs (CSSD), Day Training, Katzenbach, and Commission for the blind and handles any other withholdings. It also administers systems for Nonpublic School Aid including Chapter 192/193 enrollment (CH192-193), Non-public School Project Completion Report (NPCR), Chapter 192/193 Additional Funding requests (ADDL), calculates Non-public Nursing, Textbook, Technology, and Chapter 192/193 entitlements and disburses all Non-public School Aid payments. The unit assists in identifying the responsible district of residence when necessary.

Director: Cindy Lee
Main Phone: (609) 376-3941

Pupil Transportation: (609) 376-9064
fax: (609) 292-6794

State Aid Research and Data Analysis

This unit conducts school aid research and prepares reports required by the school funding law (SFRA), in addition to performing state aid simulations and forecasts relative to future school finance trends and proposed legislation.  The unit prepares school finance statistics for dissemination in publications such as the Taxpayers' Guide to Education Spending.  The unit also provides federal reports such as The National Public School Education Financial Survey (NPEFS), the Census Bureau Finance Survey - F33, School District Review Program (SDRP) - school district boundary review, and Maintenance of Effort and Local Contribution Rates for NJ school districts.

Supervisor: Susan Ecks
Main Phone: (609) 376-3941
fax: (609) 292-6794