Audit - 2018 - Hardwick

SCHEDULE OF FINDINGS AND RESPONSES GENERAL FINDINGS

YEAR ENDED DECEMBER 31, 2018

Summary of Auditor's Results

The Township prepares its financial statements in conformity with accounting practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a comprehensive basis of accounting other than generally accepted accounting principles.

The audit did not disclose any material weaknesses in the internal controls of the Township.

The audit did not disclose any noncompliance that is material to the financial statements of the Township.

The Township was not subject to the single audit provisions of Federal OMB Uniform Guidance or New Jersey OMB Circular NJOMB 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid for 2018 as grant expenditures were less than the single audit thresholds of $750,000, identified in the Circulars.

Findings Relating to the Financial Statements which are required to be Reported in Accordance with Generally Accepted Government Auditing Standards:

Finding

The Regional School tax levy for the fiscal year ending June 30, 2018 remains unpaid as of December 31, 2018 in the amount of $142,585. We recommend that the town turn-over school district levies in a timely manner.

2018-1

112

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