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School Finance

Revisions to the 2014-15 Audit Program

Click on the pages referenced below to print the revised pages to the Audit Program
The pages listed below from the fiscal year 2014-15 Audit Program have been revised to reflect changes related to the following:

Document Name/Page	Date Revision Posted	Description
II-SA.2	July 28, 2015	The 2015 edition of OMB A-133 Compliance Supplement is available online at: https://www.whitehouse.gov/omb/circulars/ a133_compliance_supplement_2015. Any reference to the draft guidelines should be reviewed to ensure that nothing changed in the final 2015 Supplement posted by OMB.
II-20.1-3 II 20.3a II 20.3b	July 28, 2015	Included link to the July 28, 2015 memo and reimbursement form. Revised pages to reflect the actual 2014-15 pension rate for the TPAF and Social Security reimbursement. Clarified that payments to the State will no longer require the signature of the Licensed Public School Accountant. In lieu of affixing his or her signature to the form, the Licensed Public School Accountant is required to review the form and issue a comment on the form and payment in the Auditor’s Management Report (AMR).
III-1.5	July 28, 2015	Clarified the Single Audit Reporting package instructions to the Department of Education to instruct the School Business Administrator to submit the Corrective Action Plan, Certification of Implementation, and Board Resolution electronically to the DOE via the CAFR Repository. Hard copies of these forms are not needed. Continue to email the CAP to the Department of Agriculture as indicated.
III-7	July 28, 2015	Clarified and updated the links for the Corrective Action Plan and the Certification of Implementation of the CAP.
III-1.5	September 11, 2015	Further clarify that the SBA (not audit firm) shall submit the Corrective Action Plan to the Department of Agriculture. Further clarify that the Audit Questionnaire is to be submitted to the DOE (2 copies) for those districts required to use School Based Budgeting only. Otherwise, the Audit Questionnaire is to become part of the audit workpapers and be available to the DOE upon request. Federal Data Collection Forms (certified copies only) shall be filed with the DOE after the form is submitted to the Federal Audit Clearinghouse. Further clarify that the Audit Synopsis is to be submitted electronically via CAFR repository. Edits for style and clarity were made to the FY2015 Single Audit Summary forms.
I-3.29-32	September 11, 2015	Revised procedures are issued for the audit of the District Report of Transported Resident Students (DRTRS) to coincide with the revised output from the DRTRS software. Districts are to retrieve the student files from their DRTRS link on the DOE Homeroom page under Transportation Reports.
Broadcast: GASB 68 reporting information	November 13, 2015	The New Jersey Department of Treasury, Division of Pensions and Benefits has released the audit report containing the opinion of the plan’s independent auditor, the audited numbers, and accompanying notes and disclosures for each plan. See the DOE Broadcast link for details.
xxiii-xxvii	November 19, 2015	An update to the Outline of CAFR was implemented to include the new section "Required Supplementary Information- Part III" and "L" schedules in accordance with the reporting requirements of GASB 68.