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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 Town of Mashpee i Mashpee , Massachusetts 1 I 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 i extent we considered necessary to evaluate the systems as required by generally accepted auditing standards . Under these standards , II 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 roan the f I� y cial 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. T Our review and tests did not disclose conditions that we believe to be material weaknesses . On the whole , our review showed effective procedures and adequate communication between departments . There are several areas , however , where we believe 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 : practical considerations are an important factor in changing `administrative practices and the system of internal control . The w I MEMBER OF American Institute of Certified Public Accountants Massachusetts society of Certified Public Accountants, Inc. 9A