Official Site of The State of New Jersey
Audit Information
The Combined School District, Charter School and Renaissance School Project Audit Program provides financial reporting guidance for responsible school district and charter school staff, and guidance for independent audit firms engaged to perform an audit of school district and charter school financial statements.
The Audit Program provides general compliance guidance including, but not limited to, The Application for State School Aid (ASSA) testing; public school contracts; year-end closing of financial records; preparation of statements and schedules; and fund accounting principles (general, special revenue, capital projects, debt service, enterprise, student activity, fixed/capital assets and debt).
Audit Program