18-10 Contract

TOWNSHIP OF WEST ORANGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED DECEMBER 31, 2008 Section I - Summary of Auditors’ Results 1. Type of auditors’ report issued: Unqualified (Except for Qualification ‘As Due to Statutory Basis of Accounting) 2. Interrial control over financial reporting: Material weakness(es) identified? CI yes ix] no Significant Deficiencies identified that are not considered to be material weakness(es)? CJ yes none reported 3. Noncompliance material to financial statements noted? LJyes [Jno 4. Internal control over major programs: Material weakness(es) identified? CJ yes eal no Significant Deficiencies identified that are not considered to be material weakness(es)? | yes i] none reported 5. Type of auditor’s report issued on compliance for major programs: Unqualified 6. Any audit findings disclosed that are required to to be reported in accordance with Section 510(a) of OMB Circular A-133 and New Jersey OMB Circular 04-047 [__lyes no 7. Identification of Major Programs: Name of Federal Program CFDA # « Lower Income Housing Assistance Program (Section 8) 14.871 Name of State Program GMIS Numbers ¢ Public Assistance 7500-150-158010-60 e 1984 NJ Transportation Trust — Municipal Aid by Formula 6320-480-078-6320-645-9376936 © Office of Information Technology Enhanced. E-911 Equipment Grant 07-E-07-330 8. Dollar threshold for determining Types A and B programs: $300,000 9. Auditee qualified as low-risk auditee? i] yes im no Section I - Financial Statement Findings: None Noted Section III — Major Federal and State Award Findings and Questioned Costs: None Noted Section IV — Prior Year Audit Findings and Questioned Costs: None Noted Section V — Corrective Action Plan Not Applicable -32-