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MALONE & TANDLER <br /> Certified Public Accountants <br /> 66 Long Wharf Boston, Massachusetts 02110 <br /> (617) 523-8024 <br /> 1I . <br /> I . <br /> I <br /> To the Honorable Board of Selectmen <br /> Town of Mashpee, Massachusetts <br /> We have examined the combined financial statements of the Town of <br /> Mashpee, Massachusetts, as of and for the year ended June 30, 1985, and <br /> have issued our report thereon, which was qualified in several respects, i <br /> dated September 24, 1985. Our examination was made in accordance with <br /> generally accepted auditing standards and the provisions of Standards for <br /> Audit of Governmental Organizations, Programs, Activities and Functions, as <br /> promulgated by the U.S. Comptroller General, as they pertain to financial <br /> and compliance audits and accordingly, included such tests of the accounting <br /> records and such other auditing procedures as we considered necessary in the <br /> circumstances. <br /> In connection with our examination, we also (1) performed tests of <br /> compliance with the Revenue Sharing Act and Regulations as detailed in the <br /> Commentary of the Audit Requirements of the Local Government Fiscal <br /> Assistance Amendments of 1983 issued by the Office of Revenue Sharing, U.S. I' <br /> Department of the Treasury, and (2) compared the data on the appropriate <br /> Bureau of Census Form with the unaudited records of the Town of Mashpee, <br /> Massachusetts. <br /> i <br /> In our opinion, for the items tested, the Town of Mashpee, <br /> Massachusetts, complied with the aforementioned provisions of the Revenue <br /> Sharing Act and Regulations. Further, nothing came to our attention on <br /> items not tested to indicate that the Town of Mashpee Massachusetts had <br /> not complied with the aforementioned provisions of the Revenue Sharing Act <br /> and Regulations. <br /> GAG/D�IG�� l <br /> Boston, Massachusetts �f <br /> September 24, 1985 <br /> I <br /> d <br /> I.; IFaf <br /> I <br /> MEMBER OF American Institute of Certified Public Accountants <br /> Massachusetts Society of Certified Public Accountants, Inc. <br />