Official Site of The State of New Jersey
Uniform Minimum Chart of Accounts
This handbook establishes the chart of accounts for use by New Jersey school districts, charter schools, renaissance school projects, and for Approved Private Schools for Students with Disabilities (APSSD). “Chart of accounts” means a classification structure for the accounting system that permits the standardization of reported financial data facilitating analyses within and between district boards of education and APSSDs, and on a nationwide basis.
Editions (all files are PDF)
Board Secretary Report (BSR) Samples
New Jersey State statute (N.J.S.A. 18A:17-9) and administrative code (N.J.A.C. 6A:23A-16.2(h)) require that the board secretary prepare monthly financial statement and reports on the district and present them to the Board of Education at each regular meeting. These sample reports have been updated to reflect accounts in the 2024-25 Chart of Accounts.
- Reading and Understanding the Board Secretary Report
- 2024-25 Sample Board Secretary Reports: