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• <br /> GHARLES E . Di PESA & Go. <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> 30 HIGH STREET <br /> • CHARLES E. DIPESA, C. P. A. MEMBERS <br /> WILLIAM F. DIPESA. C. P. A. BOSTON,MASS.02UO A. I.C.P.A. <br /> JOHN F. OTERi, C. P. A. <br /> MASS.C,P.A. <br /> N.A.A. <br /> November 617-423-3555 <br /> 21 <br /> • 1980 <br /> To the Board of Selectmen <br /> Town of Mashpee <br /> • Mashpee, Massachusetts 02649 <br /> Re: Revenue Sharing <br /> Compliance <br /> • Gentlemen: <br /> We have examined the financial statements of the various <br /> funds and general long-term debt accounts of the Town of Mashpee, <br /> Massachusetts for the year ended June 30, 1980 and have issued our <br /> • report thereon dated October 3 , 1980 in which our opinion is <br /> qualified with respect to the effect that: <br /> 1. The Town does not maintain records of the <br /> historical cost of its general fixed assets . <br /> • 2 . The Town does not provide for pension costs <br /> on an actuarial basis . <br /> Our examination was made in accordance with generally. <br /> accepted auditing standards, and accordingly, included such tests <br /> • of the accounting records and such other auditing procedures as <br /> we considered necessary in the circumstances . <br /> In connection with :our examination, we also (1) performed <br /> tests of compliance with the Revenue Sharing Act and regulations as <br /> required by the Audit Guide and Standards for Revenue Sharing <br /> Recipients (Guide) issued by the Office of Revenue Sharing, U.S , <br /> Department of the Treasury, and (2) compared the Bureau of Census <br /> data with the unaudited records of the Town of Mashpee, Massachusetts <br /> as required by the "Guide" . <br /> • <br /> - 3 - <br /> • <br /> CHARLES E.DIPESA&CO.,BOSTON,MASS.(617)423-3555 <br />