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CHARLES. E. D I PESA & CO. <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> 10 HIGH STREET CHARLES E.D I PESA,C.P.A. <br /> i <br /> WILLIAM F.D I PESA,C.P.A. <br /> BOSTON, MASS. 02110 JOHN F.OTERI,C.P.A. <br /> i <br /> 617-423-3555 i <br /> April 16, 1982 <br /> Board of Selectmen <br /> Town of Mashpee <br /> Mashpee, Massachusetts 02649 <br /> Re: Management Letter for the <br /> Year Ending June 30, 1981 <br /> To the Board of Selectmen: <br /> We have examined the financial statements of the Town of � <br /> Mashpee for the year ended June 30 , 1981 and have issued our report <br /> thereon dated April 16 , 1982 . As part of our examination, we { <br /> reviewed and tested the Town of Mashpee ' s internal control. <br /> Internal control refers to the method by which the Town <br /> safeguards its assets, utilizes the assets for the purposes intended, <br /> insures commitments are made in accordance with Federal, State and <br /> local authorizations, records financial transactions accurately and <br /> in timely manner, and complies with Federal, State and local <br /> guidelines, statutes and bylaws. <br /> The purpose of this management letter is to comment on <br /> observed internal control weaknesses noted during the audit field <br /> work; as such, our tests would not necessarily disclose all <br /> weaknessess in the system. We have reviewed the contents of this <br /> report with the appropriate representative of the Town. We wish <br /> to thank the Town of Mashpee officials and their staff for their <br /> cooperation while conducting the audit. <br /> We will be pleased to discuss the contents of this report <br /> and will be available to assist in implementing any suggested <br /> changes. <br /> I <br /> Very truly yours, € <br /> I: <br /> i' <br /> CHARLES E. DI PESA & CO . <br /> h <br /> Certified Public A countant <br /> tb <br /> DIPESA&Co..BOSTON.MASS.(617)423-3555 <br />