06/30/1976-FISCAL AUDITS - Laserfiche WebLink

Home Browse Search

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