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i Board of Selectmen Page three Our study included all the applicable control categories listed above. During the year ended June 30, 1986, the Town of Mashpee, Massachusetts, had no r !' major federal financial assistance programs and expensed 60% of its total federal financial assistance programs: Federal Revenue Sharing Educationally Deprived Children, Chapter I, ECIA With respect to internal control systems used in administering these nonmajor 5 ; federal assistance programs, our study and evaluation included considering the types of errors and irregularities that could occur, determining the internal control procedure that should prevent or detect such errors and .irregularities, determining whether the necessary procedures are prescribed and are being followed m . satisfactorily, and evaluating any weaknesses. � r With respect to the internal control system used solely in administering the nonmajor federal assistance programs of the Town of Mashpee, Massachusetts, our study and evaluation was limited to a preliminary review of the systems to obtain an understanding of the control environment and the flow of transactions through the accounting systems. Our study and evaluation of the internal control systems used solely in administering the nonmajor federal financial assistance programs of the Town of Mashpee, Massachusetts did not extend beyond this preliminary review .r phase. Our study and evaluation was more limited than would be necessary to express an opinion on the internal control systems used in administering the federal financial assistance programs of the Town of Mashpee, Massachusetts. Accordingly, we do not express an opinion on the internal controls systems used in administering the federal financial assistance programs of the Town of Mashpee, MICHAEL J. CICOR1A, CERTIFIED PUBLIC ACCOUNTANT 39