18-10 Contract

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-