New Jersey Department of Education

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School Finance

Audit Information

The Combined 2022-23 (year ended June 30, 2023) School District, Charter School and Renaissance School Project Audit Program is now available and provides financial reporting guidance for responsible school district and charter school staff, and guidance for independent audit firms engaged to perform an audit of school district and charter school financial statements (ACFR).  The Audit Program provides general compliance guidance including, but not limited to, The Application for State School Aid (ASSA) testing; public school contracts; year-end closing of financial records; preparation of statements and schedules; and fund accounting principles (general, special revenue, capital projects, debt service, enterprise, student activity, fixed/capital assets and debt).  In addition to the 2022-23 documents, archived documents are available using the links below.

Archives of Previous Year School District and Charter School Audit Information

Archives of Previous Year Charter School Audit Information