Certified Public Accountants + Advisors
Honorable Mayor and Members of the Township Council Township of Jackson County of Ocean Jackson, New Jersey
We have audited the Township of Jackson’s compliance with the types of compliance requirements described in the New Jersey State Aid/Grant Compliance Supplement that could have a direct and material effect on each of the Township’s major state programs for the year ended December 31, 2019. The Township’s major state programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.
Management is responsible for compliance with state statutes, regulations, and the terms and conditions of its state awards applicable to its state programs.
Our responsibility is to express an opinion on compliance for each of the Township’s major state programs based on our audit of the types of compliance requirements referred to above. 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; New Jersey OMB’s Circular 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid; and audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Those standards and New Jersey OMB’s Circular 15-08 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 state program occurred. An audit includes examining, on a test basis, evidence about the Township’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 on compliance for each major state program. However, our audit does not provide a legal determination of the Township's compliance.
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