New Jersey Department of Education

2023-2024 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities — The Audit Program

Updated 3/27/2025

Directions for Submitting Audits in the APSSD Repository(Updated 9/27/2024)

Audit Program Cover Pages (Posted 6/26/24)

Narrative (Posted 9/26/24)

Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements (Posted 5/31/2024)

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Posted 5/31/2024)

Non-Profit School – Statements (Posted 6/5/2024)

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Microsoft Excel) (Posted 5/31/2024)

Profit School-Cover pages(Posted 5/31/2024)

Profit School – Statements(Posted 6/5/2024)

Appendix A - N.J.A.C. 6A:23A-18.1 through 18.23 (PDF)(Posted 5/31/2024)

Appendix B  Chart of Accounts (PDF) (Posted 6/6/24)

Appendix C - Prescribed Financial Report (Posted 5/31/2024)

• Directions (PDF)
• Form (Excel) 

Appendix D  – Tuition Contract (Posted 5/31/2024)

• Instruction (PDF)
• Guidance - Action of Treasury Affirmation Action Requirements (PDF)

Appendix E - Reserved (PDF) (Posted 5/31/2024)

Appendix F – Department of Education Prescribed Employee Time Record Format (Posted 5/31/2024)

• Guidance (PDF)

Appendix G - County Superintendent Information (PDF) (Posted 5/31/2024)

Appendix H - State Circular Letter No. 15-08-OMB (PDF) (Posted 5/31/2024)

Appendix I - Maximum Salaries (PDF) (Posted 9/10/24)

• Information (PDF)

Appendix J - Tentative Tuition Rates (PDF) (Posted 5/31/2024)

• Memo (PDF)

Appendix K - Approved Higher Tuition Rates (PDF) (Posted 5/31/2024)

Appendix L - New Private School Tuition Rates (PDF) (Posted 5/31/2024)

Appendix M - 180 Days of Instruction (PDF) (Posted 5/31/2024)

Appendix N - Recognized Job Titles (PDF) (Posted 5/31/2024)

Appendix O - Auditor Independence (PDF) (Posted 5/31/2024)

Appendix P - Related Party Transaction Form and Instructions (PDF) (Posted 5/31/2024)

Appendix Q - OMB Circular No. A-133 (PDF) (Posted 5/31/2024)

Appendix R - Private Schools Receiving Child Nutrition Funds for 2023-2024 (Excel) (Updated 3/27/2025)

Appendix S - Private Schools Data Collection (PDF) (Posted 5/31/2024)

Appendix U - Prescribed Mileage Format (PDF) (Posted 5/31/2024)

Appendix V - School District Code Listing (Excel) (Posted 5/31/2024)

Appendix T-1 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration (PDF) (Posted 6/5/2024)

Appendix T-2 - Cost Category Assignments Calculation of Non-allowable Costs Deficient Instruction Percentage (PDF) (Posted 6/5/2024)

Appendix T-3 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration and Deficient Instruction Percentages (PDF) (Posted 6/5/2024)