1992-1998-FISCAL AUDITS - Laserfiche WebLink

Home Browse Search

i I ACCOUNTING CONTROLS Treasury / financing Revenues / receipts .s Purchases / disbursements External financial reporting AED=STRATIVE CONTROLS OVER FEDERAL (INERAT, REQUIREMENTS Political activity Davis-Bacon Act Civil rights Cash management Relocation Assistance and Real Property Acquisition i Federal financial reports Allowable Costs/Cost principles Drug-Free Workplace Act Administrative Requirements ty SPECIFIC REQUIREMENTS Type of service Eligibility Matching level of effort Reporting "' Cost allocation Special requirements For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk. During the year ended June 30, 1992, the Town of Mashpee, Massachusetts had no major programs and expended 54% of its total federal financial assistance under the following normiajor federal financial assistance programs: Chapter I ENA P.L. 97-35 Disaster Assistance We performed tests of controls, as required by CMB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we have considered relevant to preventing or j detecting material noncompliance with specific requirements, general requirements, and requirements governing claims for advances and reimbursements and amounts claimed or used for matching that are applicable to each of the Town's nonmajor federal financial assistance programs listed above, which are identified in the accompanying schedule of federal financial assistance. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion. - 22 -