ERIC Number: ED264304
Record Type: Non-Journal
Publication Date: 1984
Pages: 147
Abstractor: N/A
ISBN: N/A
ISSN: N/A
EISSN: 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)
Descriptors: Accounting, Bookkeeping, Capital Outlay (for Fixed Assets), Compliance (Legal), Educational Equity (Finance), Educational Finance, Elementary Secondary Education, Federal State Relationship, Financial Support, Government Role, Grants, Legal Responsibility, Revenue Sharing, School District Spending, State Aid, State Boards of Education, State Programs, State Standards
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
Grant or Contract Numbers: N/A
