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MELANSON HEATH & COMPANY, PC <br /> ' CERTIFIED PUBLIC Acc OUNTANTS <br /> i 1 Trafalgar Square <br /> Nashua,NH 03o63-1974 <br /> ' Tel (603)882.1111 •Fax(6o3)882-9456 <br /> INDEPENDENT AUDITORS' REPORT <br /> ' To the Board of Selectmen <br /> Town of Mashpee, Massachusetts <br /> ' We have audited the accompanying general purpose financial statements of the <br /> Town of Mashpee, Massachusetts as of June 30, 1997 and for the year then <br /> ended. The general purpose financial statements are the responsibility of the <br /> ' Town's management. Our responsibility is to express an opinion on the general <br /> purpose financial statements based on our audit. <br /> We conducted our audit in accordance with generally accepted auditing standards. <br /> Those standards require that we plan and perform the audit to obtain reasonable <br /> assurance about whether the general purpose financial statements are free of <br /> ' material misstatement. An audit includes examining, on a test basis, evidence <br /> supporting the amounts and disclosures in the general purpose financial state- <br /> ments. An audit also includes assessing the accounting principles used and <br /> ' significant estimates made by management, as well as evaluating the overall <br /> general purpose financial statement presentation. We believe that our audit <br /> provides a reasonable basis for our opinion. <br /> ' The financial statements referred to above do not include the General Fixed Assets <br /> Group of Accounts, as required by generally accepted accounting principles. The <br /> amount that should be recorded in the General Fixed Assets Account Group has <br /> not been determined. <br /> ' In our opinion, except for the effects of the item described in the third paragraph, <br /> the general purpose financial statements referred to above present fairly, in all <br /> material respects, the financial position of the Town of Mashpee, Massachusetts, <br /> ' as of June 30, 1997 and the results of its operations for the year then ended in <br /> conformity with generally accepted accounting principles. <br /> Nashua, New Hampshire <br /> September 5, 1997 <br /> ' <br /> Addaki l offices: <br /> Greenfield,MA•Ellsworth,ME <br />