Official Site of The State of New Jersey
2025-26 Audit Program
Combined School District, Charter School and Renaissance School Project Audit Program
- The Administrative Questionnaire is completed annually by the board secretary or business administrator of the school district, charter school or renaissance school for use by the auditor when reviewing compliance with account coding of administrative expenditures.
- Individual compliance requirements contained in each section of this State Aid/Grant Compliance Supplement are applicable to school districts, charter schools, and renaissance school projects unless otherwise noted.
Full Audit Program
Introduction and Section I
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
- Single Audit
- Sample Schedule A (Federal Award)
- Sample Schedule B (State Financial Assistance)
- Uniform Grant Guidance
- State Circular Letter No. 25-12-OMB
Section III: Reporting
- Annual Average Labor Force Estimates by Municipality 2011–2026
- Per Capita Personal Income for New Jersey 2025-2026
- Subcounty Population Estimates for New Jersey 2016–2026
- October 2025 DRTRS Summary
- On-Behalf TPAF Contributions 2025-26 LEA Audits
- On-Behalf TPAF Contributions 2025-26 Charter School Audits