New Jersey Department of Education

2018-19 Audit Information

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

The New Jersey Department of Education (NJDOE), Office of Fiscal Accountability and Compliance, requires Local Educational Agencies (LEAs) (school districts, charter schools and renaissance school projects) to obtain electronic copies of the FY2019 Comprehensive Annual Financial Report (CAFR) and associated documents (Table 1 – Items 1 to 5) from their independent auditor. The documents should be uploaded to the CAFR Repository by the statutory deadline of December 5, 2019. Documents submitted after the deadline is one of several criteria used to determine if a fiscal monitor may be required.

The CAFR Repository will open October 16, 2019, and is accessed through the NJDOE’s Homeroom portal at http://homeroom.state.nj.us. LEAs that do not have an account should contact their Web User Administrator to establish one.

Table 1 below lists the documents that should be uploaded and their required file names and file types.

Table 1: Annual CAFR Submission Package

Document Submission	File Names
1. Comprehensive Annual Financial Report (CAFR)	CAFR.PDF
2. Auditor's Management Report (AMR)	AMR.PDF
3. Peer Review (dated 6/30/16 or later)	PR.PDF
4. Cover Letter (on audit firm’s letterhead)	CL.PDF
5. Data Collection Form (DCF) (if applicable)	DCF.PDF
6. Audit Questionnaire (if applicable)	AQ.PDF
7. Board Resolution(s) (as required)	RES.PDF
8. Corrective Action Plan (CAP) (if applicable)	CAP.PDF
9. Certification of Implementation (COI) (if applicable)	COI.PDF

Please forward questions regarding the CAFR submission process to Vince Mastrocola at vincent.mastrocola@doe.nj.gov or call (609) 376-3607.

Helpful Hints:

• Uploaded documents should be complete, accurate and correspond to the required filename
• CAFR and AMR should be text-searchable, unlocked and unencrypted
• Data Collection Form should be electronically certified (no draft copy)
• Board Resolution(s) (as required) should read “Accepting the Audit and Approving the CAP”
• Corrective Action Plans should be emailed to the Department of Agriculture at CAP@ag.nj.gov
• Additional reporting guidance is available through the Audit Program (Section III, Chapters 1, 6 and 7) at https://www.state.nj.us/education/finance/fp/audit/

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