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i <br /> CHARLES E. D I IPESA & CO. <br /> -0, CERTIFIED PUBLIC ACCOUNTANTS <br /> 10 HIGH STREET CHARLES E.D I PESA,c P.A. <br /> WILLIAM F.D I PESA,C P.A. <br /> BOSTON, MASS. 02110 JOHN F.OTERI,C.P.A. <br /> 617423-3555 <br /> April <br /> 16 <br /> 1982 <br /> To the Board of Selectmen <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 funds <br /> and general long-term debt accounts of the Town of Mashpee, <br /> Massachusetts for the year ended June 30, 1981 and have issued our <br /> f <br /> report thereon dated April 16, 1982 , in which our opinion is qualified <br /> with respect to the effect that: <br /> 1. The Town does not. maintain records of the <br /> historical cost of its general fixed assets . <br /> 2 . The Town does not provide for pension costs <br /> on the actuarial basis. <br /> I <br /> Our examination was made in accordance with generally accepted <br /> auditing standards, and accordingly, included such tests of the <br /> accounting records and such other auditing procedures as we considered <br /> 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 <br /> required by the Audit Guide and Standards for Revenue Sharing ]„i <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 /> ARLES E.DIPESA&CO.,BOSTON,MASS.(617)423-3555 <br />