Governor Phil Murphy • Lt. Governor Tahesha Way

Helpful Hints for Completing the School Level Expenditure Tab

Data Preparation

  1. Districts may wish to download an Excel spreadsheet from the AudSum program by 
    clicking on the “Export Excel” button at the bottom of the School Level Expenditure tab. 
    This spreadsheet will contain all of the relevant line items that need to be recorded at the school level.
  2. This step is not required as a district can track the expenditure data in any manner they wish. Completing this step will be helpful for a district to ensure that their data is balanced when preparing the data entry into AudSum.
  3. Columns A-D contain text fields for line number, title, subtitle and account for each line. Note there are no subtotal or total lines in this spreadsheet.
  4. Column E “Amount from District-Wide Audit Summary” will populate from the data 
    entry from the Certified Public Accountant. If the Certified Public Accountant has entered data on any line on the district wide screen, the amount will flow to the School Level Expenditure screen. Once the Certified Public Accountant certifies the district wide AudSum, all lines not containing an expenditure amount will be removed from the School Level Expenditure screen.
  5. Column F, “Total of All Schools and Unallocated (Automatically Calculated) will not be summed in the Excel download file. The user can simply add to each cell in the column the formula “=Sum(Gx:Yx)” where x= line number and Y=the last column for which there is a district school reported. This column will calculate automatically within the AudSum program.
  6. Column G, “Unallocated” is where a district can enter the amount of expenditure that is truly unable to be assigned to a school. Amounts entered in this column will be reported on the "School Level Expenditures Not Assigned to a School" line in the School-Level Per Pupil Expenditure Report. Careful consideration should be given to the amounts attributable to schools but left unallocated in this column.
  7. Columns H-[last] are representative of each school building in the district.
  8. Districts can upload data at any time, regardless of the certification status by the Certified Public Accountant. If the Certified Public Accountant has entered data but not certified the AudSum, then all available lines will appear on the report until the Certified Public Accountant's certification has been completed. If the Certified Public Accountant has certified the submission, only the lines which contained audited data will appear on the School Level Expenditure report. Any issues with data reporting on a certain line or cost center shall be addressed by the Certified Public Accountant and the district. 

Data Upload

  1. Expenditure data can populate into the School Level Expenditure table via manual data entry or via file uploaded to the table if properly formatted as a three-column comma delimited (.csv) file. An Excel worksheet can easily be converted to a .csv file through the ‘save as’ file function in Excel.
  2. A properly formatted .csv file must be created in a very specific manner. Please see the AudSum manual (beginning on page 8) for general information on the .csv upload process. Data to be uploaded to the School Level Expenditure tab should be formatted as follows:
    1. The first column is the numeric sequence of nine digits representing the county, district, and school code (CDS).
    2. The second column must contain the AudSum line item.
    3. The third column must contain the amount rounded to the nearest dollar with no formatting (no dollar sign, comma, decimal, etc.) of the number.
    4. This file may not contain headers, subtotal, or total lines.
  3. Below is a sample of a properly formatted .csv file for one school
    A B C
    1 25xxxx070 2080 162146
    2 25xxxx070 2100 541248
    3 25xxxx070 2120 37672
    4 25xxxx070 2140 0
    5 25xxxx070 2500 126
    6 25xxxx070 2520 0
    7 25xxxx070 2540 1255
    8 25xxxx070 3000 111036
    9 25xxxx070 3020 32284
    10 25xxxx070 3060 27222
    11 25xxxx070 3080 74606
    12 25xxxx070 3100 25751
    13 25xxxx070 3120 191
    14 25xxxx070 6000 17031
    15 25xxxx070 6020 6809
    16 25xxxx070 6040 1999
    17 25xxxx070 6100 70
    18 25xxxx070 6500 130376
    19 25xxxx070 6520 115538
    20 25xxxx070 6600 378
    21 25xxxx070 6640 148
    22 25xxxx070 7000 423999
  4. Once you have selected the upload function you will be prompted to select the file for upload. Use the browse function to locate the .csv file you intend to upload from your computer.
  5. If any lines are invalid, the upload file will need to be revised before the user attempts to upload the file again. Invalid lines include subtotals, incorrect line item references, subtotal lines and grand total lines, which will be identified during the validation process. Please be aware that initiating an upload will override the data that has been previously saved in our database, and that the overwritten data cannot be retrieved.
  6. The upload .csv file can include data for multiple schools. Data can be reported in the same three columns as explained above, with one set of school data immediately following a different school’s data. The CDS number in the first column identifiesthe school whose data is being reported.
  7. The picture below shows rows 100-119 of a successful file upload (where ‘25’ is the county code, ‘xxxx’ would be the district code, and ‘000’ and ‘040’ are school codes). The file transitions from the 25xxxx000 (unallocated district-wide amounts) to 25xxxx040 (school specific amounts) without any blank rows between entities in the data set.
    100 25xxxx000 86140 17334
    101 25xxxx000 88300 80468
    102 25xxxx000 88302 12066
    103 25xxxx000 88304 894
    104 25xxxx000 88038 10233
    105 25xxxx000 88310 223
    106 25xxxx000 88334 113634
    107 25xxxx000 88344 216477
    108 25xxxx000 88346 95708
    109 25xxxx000 88352 16550
    110 25xxxx000 88362 450
    111 25xxxx000 88368 7844
    112 25xxxx040 2080 184257
    113 25xxxx040 2100 615055
    114 25xxxx040 2120 42809
    115 25xxxx040 2140 0
    116 25xxxx040 2500 143
    117 25xxxx040 2520 0
    118 25xxxx040 2540 1426
    119 25xxxx040 3000 126177
  8. Data can be prepared for upload for one school or for the entire table data set. Either way,  it must be formatted in this manner. Again, please be aware that initiating an upload will override the data that has been previously saved in our database, and the overwritten data cannot be retrieved.
Page Last Updated: 11/21/2025