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I MALONE & TANDLER Certified Public Accountants 66 Long Wharf Boston, Massachusetts 02110 (617) 523-8024 i ' To the Honorable Board of Selectmen i Town of Mashpee Mashpee, Massachusetts As part of our examination of the financial statements of the Town of Mashpee, Massachusetts for the year ended June 30, 1983, we reviewed and tested the Town's systems of internal accounting controls to the extent we considered necessary to evaluate the systems as required by generally accepted auditing standards. Under these standards, the purpose of such I !, evaluation is to establish a basis for reliance thereon in determining the nature, timing and extent of other auditing procedures that are necessary I for expressing an opinion on the financial statements. Our review and tests were not designed for the purpose of expressing an opinion on the internal accounting control and would not, necessarily, disclose all weaknesses in i i the system. i As a result of our review, we submit, for your consideration, certain recommendations we believe will improve administrative efficiency and internal control. These recommendations deal exclusively with the Town's operations and controls and should not be regarded as reflecting upon the !I ,I integrity or capabilities of any Town employee. Werecognize that practical considerations are an important factor in instituting changes in administrative practices and the system of internal CLQ control. The Town must weigh the advantages and disadvantages of each '. suggested change over the present practice and procedure. t ' American Institute of Certified Public Accountants MEMBER OF Massachusetts Society of Certified Public Accountants, Inc.