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Are there any exceptions to the requirement that a private school for the disabled must use the new account titles and cost descriptions that appear on Exhibit C?

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A. Yes. In accordance with N.J.A.C. 6A:23-4.4(a)7, entities that operate other programs and the total private school tuition expenses are less than 51 percent of the entity s total expenses, the Commissioner may approve the use of an alternative chart of accounts but the private school shall provide evidence that such chart of accounts may be crosswalked to the prescribed chart of accounts. A private school must have Commissioner approval prior to the school using an alternative chart of accounts.

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