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ERIC Number: ED264304
Record Type: Non-Journal
Publication Date: 1984
Pages: 147
Abstractor: N/A
Reference Count: N/A
Financial Accounting for New Jersey School Districts, 1984. The Audit Program. Draft.
Background information for the auditing of New Jersey School Districts is given. Included are chapters on the following: (1) a digest of the School Audit Law, Title 18A:23-1 to 18A:23-11; (2) directives to the Boards of Education; (3) school district bookkeeping; (4) scope of funds to be audited; (5) conducting the school audit; and (6) sample of audit report containing reports from several funds including, (1) General; (2) Special Revenue; (3) Capital Projects; (4) Debt Service; (5) Enterprise; (6) Trust and Agency; (7) Student Activity; (8) General Fixed Assets Account Group; (9) General Long-Term Debt Account Group; and (10) Supporting Schedules. Described in appendices are the following: (1) Circular A-102, Attachment P and Compliance Supplement; (2) School Nutrition Program requirements; (3) fund classification descriptions; (4) Chapters 192/193 State Aid Payments; (5) accounting for special projects; and (6) qualifications of independent auditors. (LMO)
Publication Type: Reports - Descriptive; Numerical/Quantitative Data
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: New Jersey