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1969-1987-FISCAL AUDITS
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1969-1987-FISCAL AUDITS
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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 /> WILLIAM F.D,I PESA,C.P.A. <br /> BOSTON, MASS. 02110 JOHN F.OTERI,C.P.A. <br /> 617-423-3555 <br /> September C <br /> 13 j <br /> 1982 <br /> oard of Selectmen <br /> own of Mashpee <br /> ashpee, Massachusetts 02649 <br /> Re: Management Letter for the <br /> Year Ending June 30, 1982 <br /> o the Board of Selectmen: <br /> We have examined the financial statments of the Town of <br /> ashpee for the year ended June 30 , 1982 and have issued our report <br /> hereon dated August 26, 1982 . As part of our examination, we <br /> eviewed and tested the Town of Mashpee 's internal control. <br /> Internal control refers to the method by which the Town <br /> afeguards its assets, utilizes the assets for the purposes intended, <br /> nsures commitments are made in accordance with Federal, State and <br /> ocal authorizations, records financial transactions accurately and <br /> n timely manner, and complies with Federal, State and local <br /> idelines, statutes and by-laws . <br /> The purpose of this management letter is to comment on <br /> bserved internal control weaknesses noted during the audit field <br /> ork; as such, our tests would not necessarily disclose all <br /> eaknessess in the system. We have reviewed the contents of this <br /> eport with the appropriate representative of the Town. We wish to <br /> hank the Town of Mashpee officials and their staff for their <br /> ooperation 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 changes . <br /> Very truly yours, <br /> CHARLES E . DI PESA & CO. <br /> Certified Public Accountant <br /> aPm <br /> CFIARLES E.DIPESA&Co..BOSTON.MASS.(617)423-3555 <br />
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