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BLISS & MARZELLI <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> 254-B SHORE ROAD <br /> P.O. BOX 1025 <br /> MONUMENT BEACH, MA 02553 <br /> TELEPHONE(508) 759-4110 <br /> INDEPENDENT AUDITOR*S REPORT ON INTERNAL CONTROLS <br /> (ACCOUNTING AND ADMINISTRATIVE)=kASED ON A STUDY <br /> AND EVALUATION MADE AS A PART OF AN AUDIT OF THE <br /> GENERAL PURPOSE FINANCIAL STATEMENTS AND THE <br /> ADDITIONAL TESTS REQUIRED BY THE SINGLE AUDIT ACT <br /> Beard of Selectmen <br /> Town of Mashpee, Massachusetts <br /> Honorable Selectmen. <br /> We have audited the general purpose financial statements of <br /> the Town of Mashpee, Massachusetts for the year ended June Sty, <br /> 1989, and have issued our report thereon, dated November 8, 1989. <br /> As part of our audit, we made a study and evaluation of the internal <br /> ycontrol systems, including applicable internal administrative controls <br /> used in administering federal financial assistance programs to the <br /> extent we considered necessary to evaluate the systems as required by <br /> generally accepted auditing standards, Government Auditing, Standards <br /> issued by the Comptroller General of the United States, the Single <br /> Audit Act of 1984, and the provisions of OMB Circular A-iBB, "Audits <br /> of State and Local Governments. " <br /> For the purpose of this report, we have classified the signifi- <br /> cant internal accounting and administrative controls used in adminis- <br /> tering federal financial assistance programs in the following <br /> categories <br /> Accounting Controls Revenue/receipts <br /> Expenditure-purchasing and payroll <br /> Administrative Controls Political activity <br /> Genera i Davis-Bacon Act -�t;;;; <br /> Civil rights ;�,; <br /> f!! x <br /> Cast-, management <br /> .. <br /> Relocation assistance and real <br /> property acquisition <br /> Federal financial reports <br /> Ili9ii!!•.li� <br /> Administrative Controls Types of Services <br /> Specific Matching level of effort <br /> Eligibility <br /> Reporting <br /> Cost allocation <br /> Monitoring subrecipients <br /> 37 <br />