Official Site of The State of New Jersey

Pursuant to N.J.S.A. 18A:66-90

• Introduction
• Statutory Background
• System Access
• Dashboard Overview
• Pre-Submission Requirements
• Step-by-Step Submission Instructions
• ACH Payment Guidance
• Zero-Dollar Reimbursement Policy
• Single Submission Requirement & Revisions
• Submission Deadlines
• Common Errors and Tips
• Contact Information

The TPAF Reimbursement Management System is the official State platform for use by New Jersey school districts/charter schools/renaissance school projects, hereinafter referred to as Local Educational Agencies (LEAs) to submit required employer share of pension contributions, group life insurance premiums, Social Security and Medicare (FICA) and other benefit reimbursements to the State pursuant to N.J.S.A. 18A:66-90. This guide provides instructions on how to access the system, complete submissions, and comply with statutory and procedural requirements.

Under N.J.S.A. 18A:66-90, LEAs are required to reimburse the State for employer-paid TPAF pension contributions, group life insurance premiums, and FICA obligations when these costs are initially funded by federal grants or programs. Each year, the Director of the Division of Pensions and Benefits certifies the applicable employer contribution rates to be used by LEAs.

LEAs must apply these rates to contractual salary expenditures supported by federal funds and reimburse the State within ninety (90) days after the close of the LEA’s fiscal year or by October 1^st.

User Login: Authorized users may access the system by first logging into their Homeroom account at: https://homeroom.doe.nj.gov, using their assigned credentials. Once logged in, they should navigate to the applications list and locate the TPAF Reimbursement Management System application. Selecting the application will launch the system, allowing the user to perform all functions and tasks permitted under their assigned access level.

New User Access: New users are required to contact their LEA Web Administrator to initiate registration for a Homeroom account. Upon completion of the registration process, the LEA Web Administrator must grant the necessary authorization to access the TPAF Reimbursement Management System. Access to the system will not be permitted until both the Homeroom registration and application-specific authorization have been completed.

Upon logging into the system, users will be directed to the LEA Dashboard, which provides:

• Beginning with the 2024-2025 school year submission, the system will maintain a complete record of all reimbursement forms submitted by the LEA from that school year forward; no historical data prior to the 2024-2025 school year will be included.
• The status of each submission, including:

	Completed
	In Progress
	Refund Processed
	Refund Requested
	Void

The dashboard provides the LEA with access to view prior submissions within the application and includes the option to revise those submissions as needed.

Before entering the system, each LEA must have the following:

• ACH payment authorization and banking information
• Salary calculation spreadsheets
• Federal grant identifiers
• Payroll and supporting accounting records

Please note:

The salaries reported in this system are based on Total Contractual Salaries - Federal Programs covered by the Teachers’ Pension and Annuity Fund (TPAF) and should only include pensionable based wages subject to FICA taxes. When populating Sections A and B in the form within this system, the Total Contractual Salaries should not include employee supplemental wages, such as stipend, tutoring, and after school activities.

Additional guidance for Section B: Please be advised that employee medical benefits contributions under a Section 125 Plan and Flexible Spending Account (FSA) contributions should not be included in pensionable based wages since they are not subject to FICA taxes.

Step 1: Log In

Access the system and log in with authorized credentials.

Step 2: Start a New Submission

Click “New”

Step 3: Select School Year

From the drop-down menu, select the school year for which the reimbursement corresponds.

Step 4: Enter Reimbursement Data

Enter the following into the form:

• Section A - Total Contractual Salaries – Section A - This is based on Total Contractual Salaries – Federal Programs covered by Teachers’ Pension and Annuity Fund in Column (2) and should only include pensionable based wages subject to FICA taxes. The Total Contractual Salaries should not include employee supplemental wages, such as stipend, tutoring, and after school activities.
• Section B - FICA Reimbursement Calculation - This is based on Total Contractual Salaries – Federal Programs covered by Teachers’ Pension and Annuity Fund in Column (2) and should only include pensionable based wages subject to FICA taxes. The Total Contractual Salaries should not include employee supplemental wages, such as stipend, tutoring, and after school activities. Employee medical benefits contributions under a Section 125 Plan and Flexible Spending Account (FSA) contributions should not be included in pensionable based wages since they are not subject to FICA taxes.
• When Sections A and B do not match, see Step 5.
• Once salary data is entered, the system will calculate total reimbursement due to the State of New Jersey.

Step 5: Upload Supporting Documentation (If Applicable)

If the figures in Sections A and B do not match, attach documentation (PDF, Excel, etc.) to explain the difference.

Please note: the Supporting Documents upload box will only appear after clicking “Submit”.

Step 6: Report ACH Payment

Enter valid ACH Routing and Account numbers.

Step 7: Provide Contact Information

Enter the name, telephone number, and email address of the LEA employee who can respond to inquiries regarding this submission.

Step 8: Review and Certify

Carefully review all the information. Certify the accuracy and completeness of the submission. Enter in the Board Secretary/School Board Business Administration Name and Date of Certification.

Step 9: Submit

Click “Submit” located at the top of the page. If necessary, print the page to document the transaction. Retain proof of payment for audit purposes.

Reimbursements must be made via ACH. Do not submit checks or manual transfers to the Department of Education.

• Ensure ACH payments match the exact amount reported in the system.
• Retain proof of payment for audit purposes.
• Processing delays may occur if payment data is incorrect or omitted.
• Remit payment by October 1^st.

All LEAs are required, on an annual basis, to complete the designated form within the TPAF Reimbursement Management System. This submission is a mandatory compliance requirement intended to document the use, or non-use, of federal grant funds for salary expenditures.

If a LEA has not funded any portion of employee salaries from federal grant sources during the fiscal year, the district must formally certify within the system that no such federal grant charges have been incurred, and reimbursement is not required under N.J.S.A. 18A:66-90. This certification serves as the official confirmation for audit and monitoring purposes.

Each LEA is permitted to submit only one original submission reimbursement per fiscal year.

If a revision is necessary after the original submission, the LEA must:

• Submit a complete revised reimbursement for the full fiscal year, by selecting the ‘Revise’ icon on the LEA’s dashboard.

• Recalculate and resubmit all applicable totals (not partial or incremental changes).
• Include updated documentation supporting the revised totals.

Underpayments

Additional payments required for revisions should be made by ACH only.

Overpayments

If the revised submission results in the LEA having overpaid the State:

• The Department will review the revised data and supporting documentation.
• If confirmed, the Department will issue a reimbursement for the overpaid amount.

Please note: Reimbursement of overpayments is not automatic and may take several business days to process.

All reimbursement submissions must be received within 90 days of the close of the LEA’s fiscal year or October 1^st. If reimbursements are not submitted by October 1st, a departmental follow-up will be conducted within 20 business days.

Late or incomplete submissions may result in noncompliance findings during audits.

• Select the correct school year to ensure the most recent certified contribution rates.
• Ensure salary totals are accurate and align with grant records.
• Submit all documentation as clearly labeled, complete files.
• For further guidance, refer to the Audit Program – Specific Compliance – Fund 20 – Special Revenue Fund, located on the following page: https://www.nj.gov/education/fpp/audit/

For assistance with system access, reimbursement calculations, or technical issues, contact TPAF@doe.nj.gov.