RECOMMENDATIONS: (continued)

Finding 2019-02 (Finding 2019-002 in the Schedule of Financial Statement Findings section)

That the Township should implement controls to ensure employee withholding rates are properly recalculated as changes in coverage or compensation occur.

Appreciation

We express our appreciation for the assistance and courtesy extended to the members of the audit team.

Respectfully submitted,

HOLMAN FRENIA ALLISON, P. C.

Kevin P. Frenia

Certified Public Accountant

Registered Municipal Accountant

RMA No. 435

Toms River, New Jersey June 25, 2020

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