18-10 Contract

forming their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity’s ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is a more than a Temote likelihood that a misstatement of the entity's financial statements that is more than inconsequential will not be prevented or detected by the entity’s internal control. -23-

Page 2 of 2 ‘A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the entity’s internal control. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Township of West Orange’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We noted certain matters that we reported to management of the Township of West Orange in a separate letter dated May 22, 2009. This report is intended solely for the information of the Township of West Orange’s management, New Jersey Department of Community Affairs, Division of Local Government Services, and the United States Department of Health and Human Services, and is not intended to be and should not be used by anyone other than these specified parties. McEnemey, Brady & Company, LLC Certified Public Accountants Francis M. McEnemey, CPA, RMA. Registered Municipal Accountant #539 Livingston, New Jersey May 22, 2009 -24-

McENERNEY, BRADY & COMPANY, LLC Certified Public Accountants * A Limited Liability Company John L. Ezyske, CPA, RMA Francis M. McEnerney, CPA, RMA John F. Lauria, RMA Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance With OMB Circular A-133 and New Jersey OMB Circular 04-04 To The Honorable Mayor and Members of the Township Committee Township of West Orange West Orange, New Jersey Compliance We have audited the compliance of the Township of West Orange, New Jersey with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement and the New Jersey Office of Management and Budget (New Jersey OMB) State Grant Conipliance Supplement that are applicable to each of its major federal and state programs for the year ended December 31, 2008. The Township of West Orange’s major federal and state programs are identified in the summary of auditors’ results section of the accompanying schedule of firidings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants, applicable to each of its major federal and state programs is the responsibility of the Township of West Orange’s management. Our responsibility is to express an opinion on the Township of West Orange’s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the provisions of Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations and the State of New Jersey’s Office of Management arid Budget Circular 04-04, “Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid”. Those standards and OMB Circular A-133 and NJ OMB Circular 04-04 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal and state programs occurred. An audit includes examining, on a test basis, evidence about the Township of West Orange’s compliance with

that could have a direct and material effect on a major federal and state programs occurred. An audit includes examining, on a test basis, evidence about the Township of West Orange’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the Township of West Orange’s compliance with those requirements. In our opinion, the Township of West Orange complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal and state programs for the year ended December 31, 2008. -25-

Page 2 of 2 Internal Control Over liance The management of the Township of West Orange is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts, and grants applicable to federal and state programs. In planning and performing our audit, we considered the Township of West Orange’s internal control over compliance with requirements that could have a direct and material effect on a major effect on a major federal or state program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Township of West Orange’s internal control over compliance. A control deficiency in an entity’s internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a federal or state program on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely: affects the entity’s ability to administer a federal or state program such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal or state program that is more than inconsequential will not be prevented or detected by the entity’s internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a temote likelihood that material noncompliance with a type of compliance requirement of a federal or state program will not be prevented or detected by the entity’s internal control. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information of the Township of West

identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information of the Township of West Orange’s management, New Jersey Department of Community Affairs, Division of Local Government Services, and the United States Department of Health and Human Services, and is not intended to be and should not be used by anyone other than these specified parties. McEnermey, Brady & Company, LLC Certified Public Accountants Francis M. McEnerney, CPA, RMA Registered Municipal Accountant #539 Livingston, New Jersey May 22, 2009 -26-

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