New Jersey Department of Education

2016-2017 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities – The Audit Program

(Updated 9/6/2017)

Audit Program Cover Pages (Posted 6/2/2017)

Narrative (Posted 6/2/2017)

Directions for Mailing/Hand Delivering the 2016-2017 Audited Financial Statements to the Department (Posted 6/2/2017)

Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements (Updated 9/6/2017)

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) (Posted 6/1/2017)

Non-Profit School - Statements (Posted 6/2/2017)

Profit School - Cover Pages, Opinions and Notes to Financial Statements (Updated 9/6/2017)

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) (Posted 6/1/2017)

Profit School - Statements (Posted 6/2/2017)

Appendix A - N.J.A.C. 6A:23A-18.1 through 18.16 (PDF) (Posted 4/24/2017)

Appendix B - Chart of Accounts (PDF) (Posted 5/15/2017)

Appendix B-1 - Narrative Explanation of the Chart of Accounts (PDF)  (Posted 5/15/2017)

Appendix C - Prescribed Financial Report (Posted 5/15/2017)

• Information (PDF)
• Directions (PDF)
• Form (Excel)

Appendix D – Tuition Contract (Posted 5/15/2017)

• Instruction (PDF)
• Guidance - Action Department of Treasury Affirmative Action Requirements (PDF)
• Contract (Word | PDF)

Appendix E - Cost of Meals and Hotel Accommodations (Posted 5/15/2017)

• Information (PDF)
• FY 2017 Domestic Per Diem Rates – Effective 10/1/2016 – 9/30/2017 (PDF)
• FY 2016 Domestic Per Diem Rates – Effective 10/1/2015 – 9/30/2016 (Excel)

Appendix F – Department of Education Prescribed Employee Time Record Format (Posted 5/15/2017)

• Information (PDF)
• Form - Single (Excel)
• Form - Multiple (Excel)

Appendix G - County Superintendent Information (PDF) (Posted 5/15/2017)

Appendix H - State Circular Letter No. 15-08-OMB (PDF) (Posted 5/16/2017)

Appendix I - Maximum Salaries (PDF) (Posted 5/16/2017)

• Information (PDF)

Appendix J - Tentative Tuition Rates (PDF) (Posted 5/16/2017)

• Memo (PDF)

Appendix K - Approved Higher Tuition Rates (PDF) (Posted 5/16/2017)

Appendix L - New Private School Tuition Rates (PDF) (Posted 5/16/2017)

Appendix M - 180 Days of Instruction (PDF) (Posted 5/16/2017)

• Narrative (PDF)

Appendix N - Recognized Job Titles (PDF) (Posted 5/16/2017)

Appendix O - Auditor Independence (PDF) (Posted 5/16/2017)

Appendix P - Related Party Transactions (Posted 5/16/2017)

• Form and Guidance (PDF)

Appendix Q - OMB Circular No. A-133 (PDF) (Posted 5/18/2017)

Appendix R - Private Schools Receiving Child Nutrition Funds for 2016-2017 (Posted 5/18/2017)

Appendix S - Private Schools Data Collection (PDF) (Posted 5/18/2017)

Appendix T-1 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration (PDF) (Posted 5/18/2017)

Appendix T-2 - Cost Category Assignments Calculation of Non-allowable Costs Deficient Instruction Percentage (PDF) (Posted 5/18/2017)

Appendix T-3 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration and Deficient Instruction Percentages (PDF) (Posted 5/18/2017)

Appendix U - Prescribed Mileage Format (PDF) (Posted 5/18/2017)

Appendix V - School District Code Listing (PDF) (Posted 5/18/2017)