New Jersey Department of Education

2017-18 Audit Information

Guidance to Local Educational Agencies for Uploading the Comprehensive Annual Financial Report and Associated Documents

The New Jersey Department of Education’s Office of Fiscal Accountability and Compliance (OFAC) requires Local Educational Agencies (LEAs) to upload copies of the Comprehensive Annual Financial Report (CAFR) and associated documents to the CAFR Repository annually.

The CAFR Repository will open Monday, October 15, 2018 and is accessed from the Department’s Homeroom portal. LEAs (school districts, charter schools and renaissance school projects) are required to upload the documents by the statutory deadline of Wednesday, December 5, 2018.

Table 1 below lists the respective file names for electronic document submission. Refer to the notes immediately following the table as well as the Department’s Audit Program document (Chapter 1, Section III) for additional guidance.

Table 1: Annual CAFR Submission Package

Electronic Document Submission	Required File Names
Comprehensive Annual Financial Report (CAFR)	CAFR.PDF
Auditor's Management Report (AMR)	AMR.PDF
Peer Review (not to be dated earlier than 6/30/15)	PR.PDF
Cover Letter (on letterhead of auditor’s firm)	CL.PDF
Data Collection Form (DCF) (if applicable)	DCF.PDF
Audit Questionnaire (if applicable)	AQ.PDF
Board Resolution(s) (as required)	RES.PDF
Corrective Action Plan (CAP) (if applicable)	CAP.PDF
Certification of Implementation (COI) (if applicable)	COI.PDF

Local Education Agencies must:

• Ensure that the uploaded document is complete, accurate and corresponds to the
  required filename.
• Ensure that the CAFR and AMR are text-searchable, unlocked and unencrypted.
• Confirm that the Data Collection Form is electronically certified.
• Refer to Audit Program (Chapter 6) for Audit Questionnaire guidance.
• Upload the required Board Resolution(s) – collectively, if applicable – to read “Accepting the Audit and Approving the CAP.”  
• Refer to the Audit Program (Chapter 7, Section III) for current CAP and COI templates.
• Email all Corrective Action Plans to the Department of Agriculture at CAP@ag.nj.gov.

Note:  The Audit Synopsis and Single Audit Summary documents are no longer uploaded.