1969-1987-FISCAL AUDITS - Laserfiche WebLink

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of these factors necessarily requires estimates and judgments by management- Section 243 of the Community Services Act of 1974 and related regulations require a review and evaluation of the adequacy of the accounting system and internal controls of the grantee and its deligate agencies to safeguard its assets, check the accuracy of the accounting data, promote operating efficiency and encourage compliance with prescribed management policies and such additional fiscal accounting and administrative requirements as the C.S .A. may establish. We understand that procedures in conformity with the criteria referred to in section IV of this report are considered by the office of the Community Service Administration to be adequate for its purpose in accordance with such Act and related regulations j and that procedures that are not in conformity therewith indicate some inadequacy for such purposes. Based on this understanding and on our study, we believe the Town of Mashpee ' s procedures were adequate for the purposes of the Community Services Administration. We questioned all costs in excess of $500 and found them to be fully authorized. This report is intended for use in connection with the grant to which the report refers and should not be used for an other purpose. , VI - DISCUSSION OF AUDITOR'S OBSERVATIONS AND RECOMMENDATIONS We believe that the Town of Mashpee under the Title X Grant for an Outdoor Living Exhibit, contract #01-1022J7601 is in compliance with general and specific grant conditions and other C.S.A. requirements and that they instituted and practiced good management policies and procedures . �! Respectfully submitted, CHARLES E. D PESA -/ Certified Public/Accountant i cc: 5 copies to: Regional Auditor Region I Office of C.S .A. Boston Regional Office J. F. Kennedy Federal Building Room E 400 Boston, MA 02203 i 4 CO,. BOSTON, MASS.