18-10 Contract

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-