New Jersey Department of Education

2024-2025 Update to Financial Accounting for New Jersey Private Schools for the Students with Disabilities — The Audit Program

Updated 4/29/2025

Directions for Submitting Audits in the APSSD Repository (Forthcoming)

Audit Program Cover Pages (Posted 4/29/2025)

Narrative (Forthcoming)

Non-Profit School - Cover Pages, Opinions and Notes to Financial Statements (Forthcoming)

Non-Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Posted 4/29/2025)

Non-Profit School – Statements (Posted 4/29/2025)

Profit School Template - Statement of Total Expenditures, Statement of Expenditures by Line Item and Statement of Percentages for Cost Category Assignments (Excel) (Posted 4/29/2025)

Profit School-Cover pages (Posted 4/29/2025)

Profit School – Statements (Posted 4/29/2025)

Appendix A - N.J.A.C. 6A:23A-18.1 through 18.23 (Posted 4/23/2025)

Appendix B  Chart of Accounts (Posted 4/23/2025)

Appendix C - Prescribed Financial Report (Posted 4/23/2025)

• Directions (PDF)
• Form (Excel) 

Appendix D  – Tuition Contract (Word) (Updated 4/28/2025)

• Instruction 
• >Guidance - Action of Treasury Affirmation Action Requirements

Appendix E - Reserved (Posted 4/29/2025)

Appendix F – Department of Education Prescribed Employee Time Record Format (Posted 4/23/2025)

• Guidance

Appendix G - County Superintendent Information (Posted 4/29/2025)

Appendix H - State Circular Letter No. 15-08-OMB (Posted 4/29/2025)

Appendix I - Maximum Salaries (Posted 4/23/2025)

• Information (Forthcoming)

Appendix J - Tentative Tuition Rates (Posted 4/23/2025)

• Memo (Posted 4/23/2025)

Appendix K - Approved Higher Tuition Rates (Posted 4/29/2025)

Appendix L - New Private School Tuition Rates (Posted 4/29/2025)

Appendix M - 180 Days of Instruction (Posted 4/29/2025)

Appendix N - Recognized Job Titles (Posted 4/23/2025)

Appendix O - Auditor Independence (Posted 4/29/2025)

Appendix P - Related Party Transaction Form and Instructions (Posted 4/23/2025)

Appendix Q - OMB Circular No. A-133 (Posted 4/29/2025)

Appendix R - Private Schools Receiving Child Nutrition Funds for 2023-2024 (Excel) (Forthcoming)

Appendix S - Private Schools Data Collection (Posted 4/29/2025)

Appendix U - Prescribed Mileage Format (Forthcoming)

Appendix V - School District Code Listing (Excel) (Forthcoming)

Appendix T-1 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration (Posted 4/29/2025)

Appendix T-2 - Cost Category Assignments Calculation of Non-allowable Costs Deficient Instruction Percentage (Posted 4/29/2025)

Appendix T-3 - Cost Category Assignments Calculation of Non-allowable Costs Excess Administration and Deficient Instruction Percentages (Posted 4/29/2025)