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 8/15/2025

Directions for Submitting Audits in the APSSD Repository (Updated 8/7/2025)

Audit Program Cover Pages (Update 8/15/2025)

Narrative (Posted 8/15/2025)

Non-Profit School — Cover Pages, Opinions and Notes to Financial Statements (Posted 4/29/2025)

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 (Updated 8/14/2025)
• Guidance — Action of Treasury Affirmation Action Requirements (Updated 8/14/2025)

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) (Updated: 8/6/2025)

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

Appendix U — Prescribed Mileage Format (Updated: 8/6/2025)

Appendix V — School District Code Listing (Excel) (Updated: 8/6/2025)

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)