2024-2025 Guidance to Local Educational Agencies for Uploading the Annual Comprehensive Financial Report, Auditor鈥檚 Management Report and Associated Documents
The New Jersey Department of Education (NJDOE) requires Local Education Agencies (LEAs) to submit electronic copies of the FY2025 Annual Audit and Associated Documents to the NJDOE’s ACFR Repository (repository). The annual audit consists of the Annual Comprehensive Financial Report (ACFR) and the Auditor’s Management Report (AMR) while the associated documents consist of the Peer Review (PR), the Data Collection Form (DCF), the Audit Questionnaire (AQ), the Board Resolution(s) (RES), Corrective Action Plan (CAP) and the Certification of Implementation (COI). The LEA’s independent auditor is responsible for providing the LEA with the ACFR, AMR, PR and DCF while the LEA is responsible for preparing the AQ (if applicable), RES, CAP (if applicable) and COI (if applicable).
All documents are uploaded by the LEA to the repository in accordance with the schedule provided herein. The repository opens on Wednesday, October 1, 2025, and closes on Wednesday, July 1, 2026, and is accessed through the New Jersey Department of Education portal. LEAs that do not have an account should contact their Web User Administrator to establish one.
NJDOE ACFR Submission Package
The following shows the documents and their required file names, file types and due dates.
| Documents | File Names | Due Dates |
|---|---|---|
| ACFR | ACFR.pdf | ACFR must be presented by the auditor to the LEA at the meeting with the Finance Committee, SBA, Superintendent and the Board members. After acceptance by all the ACFR can be uploaded to the ACFR Repository. |
| AMR | AMR.pdf | AMR must be presented by the auditor to the LEA at the meeting with the Finance Committee, SBA, Superintendent and the Board members. After acceptance by all the AMR can be uploaded to the ACFR Repository. |
| PR (dated June 30, 2022, or later) | PR.pdf | Within 45 days of the board accepting the ACFR/AMR |
| Single Audit Summary is the acceptance (3 pages) by the Federal Audit Clearinghouse of the Data Collection Form (SF-SAC). Save the pages as PDF file and upload to the ACFR Repository as DCF.pdf | DCF.pdf | Within the earlier of 45 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period (March 31, 2026) |
| AQ (if applicable) | AQ.pdf | Within 45 days of the board accepting the ACFR/AMR |
| RES | RES.pdf | Within 45 days of the board accepting the ACFR/AMR |
| CAP (if applicable) | CAP.pdf | Within 45 days of the board accepting the ACFR/AMR |
| COI (if applicable) | COI.pdf | Upon implementation of CAP recommendation(s) or no later than June 30,2026 |
Helpful Hints
- ACFR and AMR must be text searchable, unlocked and unencrypted
- Documents must be complete, accurate and include the required file name
- Board Resolution(s):
- Must read: “Accepting the Audit”
- Must read: “Approving the CAP” (if applicable)
- Corrective Action Plan (CAP):
- Must use the template provided in Chapter 7 of the Audit Program
- Email to the Department of Agriculture at CAP@ag.nj.gov, and
- Finding(s) related to federal funding must be prepared separately and submitted to the Federal Audit Clearinghouse (FAC)
- Certificate of Implementation (COI):
- Must use the template provided in Chapter 7 of the Audit program
- No Board Resolution is required, and
- Must be signed and dated
- Data Collection Form:
- The data collection form and reporting package (if applicable) must be submitted within the earlier of 45 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period (March 31, 2026) and
- Single Audit Summary is acceptance (3 pages) by the Federal Audit Clearinghouse of the Data Collection Form (SF-SAC).
- Guidance is also provided through the NJDOE Audit Information web Refer to the
2024-25 Audit Program (Section III, Chapters 1, 6 and 7) - Secondary/duplicate files should not be uploaded. Please email Vince Mastrocola
Please forward questions or comments regarding the aforementioned for evaluation to Vince Mastrocola, Director, Special Audits Unit, Division of Finance and Business Services , via email at vincent.mastrocola@doe.nj.gov, or (609) 410-4425 (cell), or (609) 376-3607 (work).