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Bill > S4980

NJ S4980

NJ S4980
Establishes timelines for review and approval by Commissioner of Education of annual certified audits submitted by approved private schools for students with disabilities.

summary

Introduced
12/11/2025
In Committee
12/11/2025
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 Regular Session

Bill Summary

Many of New Jersey's most vulnerable students receive the educational program and services required in their individual education program at approved private schools for students with disabilities (APSSDs) as part of the statutorily created continuum of services established pursuant to N.J.S.18A:46-14. Pursuant to regulation, APSSDs are required to submit annually to the Commissioner of Education an independent audit as part of the tuition setting process and accountability structure. It is not uncommon for the commissioner to take 20 years or more to complete the review of the submitted annual audit and finalize the tuition rate charged by the APSSDs to sending school districts for that school year. This inordinate delay creates havoc in the budgeting process for both the APSSDs and the sending school districts. There is also a manifest unfairness in holding APSSDs responsible for audits that were completed so far in the past, because it is difficult for the APSSDs to defend themselves against the audit review findings under these circumstances. Basic fairness to the APSSDs requires timely notice of the audit review findings and a meaningful chance to be heard and defend against the finding. There is also a concern that an audit finding by the commissioner regarding an audit completed many years ago will be repeated in each succeeding year as a continuing finding and thereby compound the financial impact of any disagreement, error, or omission. The bill provides a timeline within which the Commissioner of Education must issue any adverse finding, adjustment, or penalty regarding an audit submitted by an APSSD. For audits submitted for any school year ending after the effective date of the bill, the action of the commissioner must be within seven years of the date of the submission of that audit. For audits submitted for any school year ending prior to the effective date of the bill, the action of the commissioner must be within seven years of the date of the submission of that audit or two years following the effective date of the bill, whichever is the later date.

AI Summary

This bill establishes time limits for the Commissioner of Education to review and respond to annual independent certified audits submitted by Approved Private Schools for Students with Disabilities (APSSDs). Specifically, for audits of school years ending after the bill's effective date, the commissioner must complete any review, adverse finding, adjustment, or penalty within seven years of the audit submission. For audits of school years ending before the bill's effective date, the commissioner must complete the review within either seven years of submission or two years after the bill's effective date, whichever is later. If the commissioner fails to conduct and complete the audit review within these specified timelines, the audit will automatically be considered approved for all purposes. The bill aims to address long-standing delays in the audit review process that have created budgeting challenges for schools and sending districts, and to ensure fairness by preventing the commissioner from reviewing very old audits that would make it difficult for schools to defend themselves against potential findings.

Committee Categories

Education

Sponsors (1)

Last Action

Introduced in the Senate, Referred to Senate Education Committee (on 12/11/2025)
(3 Companion Bills)

bill text

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bill summary

Document Type Source Location
State Bill Page https://www.njleg.state.nj.us/bill-search/2024/S4980
BillText https://pub.njleg.gov/Bills/2024/S5000/4980_I1.HTM
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