1988-1990-FISCAL AUDITS AND REPORT OF EXAMINATION - MASHPEE INDIAN MUSEUM

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r I E I Board of Selectmen Town of Mashpee, Massachusetts For the purpose of this report, we have classified the sig- nificant internal control structure policies and procedures in the 1"a'i"o,", following categories: 4 - Revenue f - Expenditure-purchasing and payroll Treasury Financial reporting For all of the control categories listed above, we obtained an understanding of the design of relevant policies and procedures and whether they have beer, operation,j placed in a eration and we assessed control risk. Our consideration of the internal control structure would fteCessarily disclose all matters in the internal control structu, that might be material weaknesses under standards established by the American institute Of Certified Public Accountants. A material weak- ness is a reportable condition in which the design or operation of One or more of the specific internal control structure elements does riot reduce to a relatively low level the risk that errors or ir- regularities in amounts that would be material in, relation to the financial statements being audited may occur and not be detected Within a timely period by employees in the normal course Of performing their assigned functions. We noted no matters involving the internal control structure and its Operation that we consider to be material weaknesses as defined above_ However, we noted certain matters involving the internal control structure and its Operation that we have reported to the management of the Town of Mashpee, Massachusetts in a separate letter dated November 8, 19g9. This report is intended for the information, Of the audit com- mittee, management, and the U. S. Department of Education. This restriction is not intended to limit the distribution of this report, which is a matter of public record. November S, 1989 BLISS & MARZELLI CERTIFIED PUBLIC ACCOUNTANTS 6 WOO