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a <br /> GHAARLES E . DI PESA '& GO. <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> ..,° 10 HIGH STREET <br /> CHAP.LS E DI FESA. G P.A. - MEMBERS <br /> WILLIAM F. DI PEST C.P. A. BOSTO\r MASS.OP.IIO AL O'P. A. <br /> MAI, - C.P.A. <br /> N.A.A. <br /> May 617.423-3555 <br /> 25 <br /> 1977 <br /> Board of . Selectmen <br /> Town of Mashpee <br /> Route 130 <br /> RFD 1 <br /> Mashpee; MA 02649 <br /> Gentlemen: <br /> We have examined the statement of Assets, Liabilities and <br /> Fund Balance of Town of Mashpee, Title X, Outdoor Living Exhibit, as <br /> of February 28, 1977, and the related statements of Revenues and <br /> Expenditures and Changes in Fund Balance for the period of the CSA <br /> contract, February 23, 1976 to February 28, 1977. Our examination <br /> was made in accordance with , generally accepted auditing standards, <br /> and accordingly included such tests of the accounting records and <br /> such other auditing procedures as we considered necessary in the <br /> circumstances. <br /> In our opinion, the financial statements mentioned above <br /> present fairly the financial position of Town of Mashpee, Title X, <br /> Outdoor Living Exhibit at February 28, 1977 and the results of its <br /> operations and changes in fund balance for the period of the CSA <br /> contract, February 23, 1976 to February 28, 1977, in conformity with <br /> generally accepted accounting principles consistently applied. <br /> Our examination was made primarily for the purpose of <br /> formulating the opinion stated in the preceding paragraph. The <br /> Supplemental statement of Inventoriable Assets charged to Other Costs, <br /> Exhibit D, included in this report although not considered necessary <br /> for a fair presentation of financial position, results of operations, <br /> and changes in fund balance is presented as supplementary information <br /> and have been .subjected to the audit procedures applied in the <br /> CX..PIEE E. DIPE6A. ! CO., BOSTON. M.55. <br />