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A4-1 and A4-2 Tuition Calculation

Actual Cost Per Pupil Report

N.J.A.C. 6A:23A-17.1 Method of determining tuition rates for regular public schools provides that:
(c) The receiving district board of education shall obtain certification of its "actual cost per student" for each tuition category for a given year from the Commissioner based upon either:

  1. A report prepared and submitted annually by the receiving district board of education indicating the actual amounts of expenditures and adjustments, whenever practicable, or amounts equitably allocated and supported by documentation for each applicable item in the grade/program category for which the tuition rate is required, according to the prescribed bookkeeping and accounting system; or
  2. A report prepared annually by the Commissioner for each receiving district board of education. This report establishes the "actual cost per student" for each tuition category.

A school district that has elected method 1. to calculate their actual tuition rate as an alternative to the Commissioner's report, must complete New Jersey Department of Education (NJDOE) worksheets A4-1 (regular education programs) and A4-2 (special education programs) and submit by the deadline communicated annually to the school district. The general requirements for submission of the Actual Cost per Pupil Report (A4-1 and A4-2 worksheets) are contained in the instructions.

Upon election of the A4-1 and A4-2 method of determining tuition rates, a school district must continue to utilize this methodology until such time as Commissioner approval to change back to the Commissioner's Report methodology is requested and received.

A4-1 and A4-2 Excel Workbook Tool

Terms and Conditions

  • The tool is not necessary or required for the completion of A4-1 and A4-2 worksheets.
  • The tool is not all-inclusive and must be adapted to the individual needs of each school district.
  • School districts are responsible for all formulas and calculations on their A4-1 and A4-2 worksheets.
  • Excel workbook tool available upon request.
Page Last Updated: 08/19/2025