Non Profit School Budget

Independent Auditor’s Report NP – 3 4 Auditor’s Report on Internal Control NP – 5 6 Balance Sheet NP – 7 8 Statement of Support and Revenue, Expenses, Capital Additions and Changes in Fund Balances NP – 9 - 12 Statement of Accrued Expenses and Accounts Payable NP - 13 Statement of Total Expenditures NP - 14 Statement of Expenditures by Line Item NP - 15 – 22 Statement of Percentages for Cost Category Assignments NP – 23– 29 Statement of Enrollment NP - 30 Statement of Tuition Rate Computation - Part I NP - 31 Statement of Tuition Rate Computation - Part II NP - 32 Statement of Tuition Rate Computation - Working Capital Fund NP – 33 Statement of Extraordinary Services - Expenditures by Line Item NP – 34 Statements of Extraordinary Services - Tuition Rate Computation Working Capital NP – 35 Statement of Billing Adjustment NP – 36 37 Statement of Non-allowable costs NP - 38 Statement of Interest/Dividends Earned on Tuition Funds NP - 39 Statement of Food Service NP - 40 Statement of Early Intervention Program NP – 41 Statement of Budget Versus Actual NP – 42 Notes to Financial Statements NP – 43 to 45 Recommendations - Current Year NP - 46 Recommendations - Current Year Status of Prior Years’ Comments and Recommendations NP – 46 Management’s Determination of the Final Tuition Rate Charged NP - 47 NON-PROFIT Page No.. In our opinion, the financial statements referred to above present fairly, in all material aspects, the assets, liabilities and retained earnings of ABC School for Students with Disabilities, in the County of ___________, State of New Jersey, as of June 30, 20__, and its revenue, expenses, and changes in fund balances for the fiscal year then ended on the statutory basis of accounting described in Note 3, and also presently fairly allowable costs, certified actual cost per student, and the final tuition rate charged in accordance with N.J.A.C..