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i <br /> CHARLES E. D I PESA & CO. f <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> 10 HIGH STREET CHARLES I?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 <br /> 13 <br /> 1982 <br /> Board of Selectmen <br /> Town of Mashpee <br /> Mashpee, Massachusetts 02649 <br /> Re: Management Letter for the <br /> Year Ending June 30, 1982 <br /> To the Board of Selectmen: <br /> We have examined the financial statments of the Town of <br /> Mashpee for the year ended June 30 , 1982 and have issued our report <br /> thereon dated August 26, 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 a timely manner, and complies with Federal, State and local <br /> guidelines, statutes and by-laws . <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 to <br /> 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 changes . <br /> Very truly yours , <br /> CHARLES E . DI PESA & CO. <br /> a <br /> ZZ VVI <br /> Certified Public Accountant <br /> apm <br /> �AR��E_O�PESA&Co„BOSTON.MASS.(617)423-3555 <br />