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SUS LIVAJN SULLIVAN, ROGERS & COMPANY, LLC c R O�G E-R Corporate Place I,Suite 204 . 99 South Bedford Stree[ .�. Burlington,Massachusetts 01803 CQ P-781-229-5600 F-781-229-5610 w ..sullivan-rogers.conr Certified Fublic Accountants Independent Auditors'Report on Compliance with Requirements ' Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 To the Honorable Board of Selectmen Town of Mashpee,Massachusetts Compliance We have audited the compliance of the Town of Mashpee,Massachusetts with the types of compliance requirements described in the U.S.Office of Management and Budget(OMB)Circular A-133 Compliance ' Supplement that are applicable to each of its major federal programs for the fiscal year ended June 30,2004. The Town of Mashpee,Massachusetts' major federal programs are identified in the summary of auditors'results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws,regulations,contracts,and grants applicable to each of its major federal programs is the responsibility of the Town of Mashpee,Massachusetts' management. Our responsibility is to express an opinion on the Town of Mashpee,Massachusetts'compliance based on our audit. ' 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;and OMB Circular A-133,Audits of States,Local Governments,and Non-Profit Organizations. Those standards and OMB Circular A-133 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 federal program occurred. An audit includes examining,on a test basis,evidence about the Town of Mashpee,Massachusetts' 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. Our audit does not provide a legal determination of Town of Mashpee,Massachusetts'compliance with those requirements. As described in item 04-1 in the accompanying schedule of findings and questioned costs, the Town of Mashpee, ' Massachusetts did not comply with requirements regarding allowable costs/cost principles that are applicable to its Special Education Cluster programs. Compliance with such requirements is necessary,in our opinion,for the Town of Mashpee,Massachusetts to comply with the requirements applicable to those programs. ' In our opinion,except for the noncompliance described in the preceding paragraph,the Town of Mashpee, Massachusetts complied,in all material respects,with the requirements referred to above that are applicable to each of its major federal programs for the fiscal year ended June 30,2004. The results of our auditing procedures also disclosed other instances of noncompliance with those requirements,which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying schedule of findings and questioned costs as items 04-2 through 04-5. r 2