Bill
Bill > A1646
NJ A1646
NJ A1646Establishes timelines for review and approval by Commissioner of Education of annual certified audits submitted by approved private schools for students with disabilities.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 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 strict deadlines for the Commissioner of Education to review and act upon annual independent certified audits submitted by approved private schools for students with disabilities (APSSDs), which are institutions providing educational programs and services to students with disabilities as part of a state-mandated system. Previously, these reviews could take excessively long, causing significant budgeting problems for both the APSSDs and the school districts that send students to them, and making it difficult for the schools to defend against old audit findings. The bill mandates that for audits of school years ending after the bill becomes law, the Commissioner must issue any adverse findings, adjustments, or penalties within seven years of the audit's submission. For audits of school years ending before the bill's enactment, the Commissioner has seven years from the submission date or two years from the bill's effective date, whichever is later, to take action. If the Commissioner fails to complete the review within these new timelines, the audit will be considered automatically approved for all purposes.
Committee Categories
Education
Sponsors (1)
Last Action
Introduced, Referred to Assembly Education Committee (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/A1646 |
| BillText | https://pub.njleg.gov/Bills/2026/A2000/1646_I1.HTM |
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