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i =CF&C CICORIA, FANTASIA&COMPANY,PC CERTIFIED PUBLIC ACCOUNTANTS AUDITORS' REPORT ON COMPLIANCE WITH LAWSAAND REGULATIONS RELATED TO NON-MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS To the Honorable Board of Selectmen, Town of Mashpee, Massachusetts We have examined the general purpose financial statements of the Town of Mashpee, Massachusetts, for the year ended June 30, 1987, and have issued our report thereon, which was qualified in several respects dated February 23, 1988. Our examination was made in accordance with generally accepted auditing standards; the standards for financial and compliance audits contained in the Standards for Audit of Governmental Organizations, Programs, Activities, and Functions, issued by the United States General Accounting Office; the Single Audit Act of 1984; and the provisions of OMB Circular A-128, Audits of State and Local Governments and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The management of the Town of Mashpee, Massachusetts, is responsible for the Town's compliance with laws and regulations. In connection with the examination referred to above, we selected and tested transactions and records from nonmajor federal financial assistance programs to determine the town's compliance with laws and regulations noncompliance with which we believe could have a material effect on the allowability of program expenditures. The results of our tests indicate that for transactions and records tested the Town of Mashpee, Massachusetts, compiled with the laws and regulations referred to above, except as described in the accompanying schedule of findings and questioned costs. Our testing was more limited than would be necessary to express an opinion on whether the Town of Mashpee, Massachusetts, administered those programs in compli- ance in all material respects with laws and regulations noncompliance with which we believe could have a material effect on the allowability of program expenditures; however, with respect to transactions that were not tested by us, nothing came to our attention to indicate that the Town of Mashpee, Massachusetts, had violated laws and regulations other than those laws and regulations for which we noted violations in our testing referred to above. C�Zca. / / �✓l Lam- , 6 /� r February 23, 1988 4 Cobnel orive 260 Cochituete Road 21 Main Street Bou rw--MA 02532 Framingham,MA 01701 F kxdson.MA 01749 617-75S-6761 617-235-7634 617-562-6206 ''a 617-672-6764