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s, x z <br /> Michael J. Cicoria <br /> CERTIFIED PUBLIC ACCOUNTANT i <br /> � o <br /> 4 COLONEL DRIVE <br /> BOURNE, MASSACHUSETTS 02532 <br /> (617) 759-6761 <br /> AUDITOR'S REPORT ON INTERNAL CONTROLS USED IN <br /> ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS <br /> To the Honorable Board of Selectman, <br /> Town of Mashpee, Massachusetts <br /> We have examined the general purpose financial statements of the Town of <br /> Mashpee, Massachusetts for the year then ended June 30, 1986, and have issued our <br /> report thereon, which was qualified in several respects, dated October 30, 1986. <br /> As a part of our examination, we made a study and evaluation of the internal <br /> control systems, including applicable internal administrative controls, used in <br /> administering federal financial assistance programs to the extent.we considered <br /> necessary to evaluate the systems as required by generally accepted auditing <br /> standards, the standards for financial and compliance audits contained in the <br /> Standards for Audit of Governmental Organizations, Programs, Activities and <br /> Functions, issued by the U.S. General Accounting Office, the Single Audit Act of <br /> 1984 and the provisions of OMB Circular A-128, Audits of State and Local <br /> Governments. For the purpose of this report, we have classified the significant <br /> internal accounting and administrative controls used in administering federal <br /> financial assistance programs in the following categories: <br /> Accounting Revenue/receipts <br /> Controls Expenditure - pruchasing and payroll <br /> External financial reporting <br /> r <br /> <: Al <br /> 37 <br />