New Jersey Department of Education

2023-24 Combined School District, Charter School and Renaissance School Audit Program

Full Audit Program
Audit Program (ZIP)

Audit Program Files by Section

• Introduction and Table of Contents
• Section I: General Compliance (Chapters 1 - 8)
• Section II: Specific Compliance
  • Governmental Funds
    • Fund 10 (General Fund)
    • Fund 20 (Special Revenue Fund)
    • Funds 30, 40, and 50 (Capital Projects, Debt Service, and Proprietary)
  • Fund 60 (Proprietary Fund)
  • Fiduciary Funds
    • Funds 70, 80, 90, Capital Assets, and Long Term Liabilities (Internal Service Funds, Trust Funds, and Custodial Funds)
  • Single Audit
    • Sample Schedule A (Federal Award)
    • Sample Schedule B (State Financial Assistance)
    • Uniform Grant Guidance
    • State Circular Letter No. 15-08-OMB
• Section III: Reporting
  • Chapters 1, 2, and 3
  • Chapters 4 and 5
    • Schedules of Audited Enrollments (ASSA—districts)
    • Schedules of Audited Enrollments (Charter Schools)
    • Schedules of Audited Enrollments (Renaissance Schools)
  • Chapters 6 and 7