How does the LEA reimburse a private school teacher or a guidance counselor for services provided to private school students? What GAAP account number should be used?
The LEA is responsible for the administration of grant funds and may not reimburse a private school. If a teacher or guidance counselor is a salaried employee of the private school and is implementing activities that are allowable under the Titles, that person must develop a purchased contractual relationship with the public school. Examples of GAAP codes are available on the NJDOE website. The public school has fiscal/programmatic responsibilities and the private school has the responsibility to ensure that the appropriate services are provided.
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