06/30/1999-FISCAL AUDITS - Laserfiche WebLink

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' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER ' COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 To the Board of Selectmen Town of Mashpee, Massachusetts 1 Compliance ' We have audited the compliance of the Town of Mashpee, Massachusetts with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 1999. The Town's major federal programs are identified in the summary of auditors' results section of t the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the Town's management. Our ' responsibility is to express an opinion on the Town's compliance based on our audit. ' We conducted our audit of compliance in accordance with generally accepted audit- ing standards; the standards applicable to financial audits contained in Government ' Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. ' Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of com- pliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, t evidence about the Town's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a 1 legal determination on the Town's compliance with those requirements. In our opinion, the Town complied, in all material respects, with the requirements ' referred to above that are applicable to each of its major federal programs for the year ended June 30, 1999. ' Internal Control Over Compliance ' The management of the Town is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, 3