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MALONE & TANDLER Certified Public Accountants 66 Long Wharf Boston, Massachusetts 02110 (617) 523-8024 s ' To the Honorable Board of Selectmen Town of Mashpee Mashpee, Massachusetts i As part of our examination of the financial statements of the Town of Mashpee for the year ended June 30 , 1984 ) we reviewed and tested the Town 's system 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 the evaluation is to establish a basis for reliance thereon in determining the nature , timing and extent of other auditing procedures that are necessary in 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 the system. I Our review and tests did not disclose conditions that we I �. believe to be material weaknesses . On the whole , our review showed l effective procedures and adequate communication between departments . T we believe There are several areas , however , where improvements can be achieved in compliance with the General Laws of Massachusetts , internal control and administrative practices . The recommendations deal exclusively with the Town' s operations and + controls and should not be regarded as reflecting upon the integrity or capability of any Town employee . We recognize that J practical considerations are an important factor in changing administrative practices and the system of internal control . The MEMBER OF American Institute of Certified Public Accountants ied Public Accountants, Inc. Massachusetts Society of Certif