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GHAI3LES E . DI DESA & Go. <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> 10 HIGH STREET <br /> MEMBERS <br /> O84RLES E.DIPESA, C. P. A. BOSTON,MASS.02110 A.1.C.P.A. <br /> WILLIAM F.DIPESA.C. P. A. MASS.C.P.A. <br /> JOHN F.OTERI.C. P. A. N.A.A. <br /> 617-423-3555 <br /> November <br /> 21 <br /> ; <br /> 1980 <br /> 1 <br /> i <br /> Pi <br /> To the Board of Selectmen 1 <br /> Town of Mashpee <br /> Mashpee, Massachusetts 02649 <br /> Re: Revenue Sharing <br /> Compliance <br /> Gentlemen: <br /> We have examined the financial statements of the various <br /> funds and general long-term debt accounts of the Town of Mashpee, <br /> Massachusetts for the year ended June 30, 1980 and have issued our <br /> report thereon dated October 3 , 1980 in which our opinion as <br /> qualified with respect to the of fect that: <br /> I <br /> 1. The Town does not maintain records of the <br /> historical cost of its general fixed assets . <br /> Ni <br /> 2 . The Town does not provide for pension costs Nil; <br /> : <br /> on an actuarial basis . <br /> ;.i;I F <br /> Our examination was made in accordance with generally <br /> accepted auditing standards, and accordingly, included such tests <br /> of the accounting records and such other auditing procedures as <br /> we considered necessary in the circumstances . <br /> In connection with .our examination, we also (1) performed <br /> tests of compliance with the Revenue Sharing Act and regulations as tq, <br /> required by the Audit Guide and Standards for Revenue Sharing <br /> Recipients (Guide) issued by the Office of Revenue Sharing, U.S. <br /> Department of the Treasury, and (2) compared the Bureau of Census <br /> data with the unaudited records of the Town of Mashpee, Massachusetts <br /> as required by the "Guide" . <br /> - 3 - <br /> CHARLES E.DIPESA&CO.,BOSTON.MASS.(617)423-3555 <br />