As part of obtaining reasonable assurance about whether the Township's financial statements are free from 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 one instance of noncompliance or other matters that are required to be reported under Government Auditing Standards or audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, and which are described in the accompanying Schedule of Findings & Questioned Costs as Finding 2013-01.
Township of Jackson’s response to the findings identified in our audit is described in the accompanying Schedule of Findings & Questioned Costs section. Township of Jackson’s response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Township’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey in considering the Township’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Respectfully submitted,
HOLMAN FRENIA ALLISON, P. C.
Certified Public Accountant
Registered Municipal Accountant
RMA #498
Medford, New Jersey May 07, 2014
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