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CHARLES E. D I PFSA & CO. <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> 10 HIGH STREET CHARLES F-D I PESA,C P.A. <br /> WILLIAM F.D I PM%A C.P.A. <br /> BOSTON, MASS. 02110 JOHN F.OTERI,C.P.A. <br /> 617423-3555 <br /> August <br /> 26 <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 account groups of the Town of Mashpee, Massachusetts for the year <br /> ended June 30, 1982 and have issued our report, thereon dated August 26, <br /> 1982 in which our opinion is qualified with respect to the effect that: <br /> 1. The Town does not maintain records of the <br /> i <br /> historical cost of its general fixed assets. <br /> 2. The Town does not provide for pension costs <br /> on the actuarial basis. <br /> Our examination was made in accordance with generally accepted <br /> auditing standards, and accordingly, included such tests of the i <br /> accounting records and such other auditing procedures as we considered <br /> i <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 <br /> Recipients (Guide) issued by the Office of Revenue Sharing, U.S. <br /> Department of the Treasury, and (2) compared the data on Report of Ik <br /> Pinancial Transactions Schedule A Department of Revenue, Commonwealth <br /> of Massachusetts with the audited records of the Town of Mashpee as <br /> required by Section 11 .6 .3 . of the "Guide" . <br /> - 3 - <br /> �'��ES E.DiPESA&CO.,BOSTON,MASS.(617)423-3555 <br />