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i =CF&C CICORIA,FANTASIA&COMPANY,PC CERTIFIED PUBLIC ACCOUNTANTS AUDITORS' REPORT ON INTERNAL CONTROLS USED. IN ADMINISTERING 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 then ended June 30, 1987, and have issued our report thereon, which was qualified in several respects, dated February 23, 1988. As a part of our examination, we made a study and evaluation of the internal control systems, including applicable internal administrative controls, used in administering federal financial assistance programs to the extent we considered necessary to evaluate the systems as required by 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. For the purpose of this report, we have classified the sign- ificant internal accounting and administrative controls used in administering federal financial assistance programs in the following categories: Accounting Controls Revenue/receipts Expenditure - purchasing and payroll Administrative Controls Political activity General Davis-Bacon Act Civil rights Cash management Relocation assistance and real property acquisition Federal financial reports Administrative Controls Types of services Specific Matching level of effort Eligibility Reporting Cost allocation Monitoring subrecipients 4 Colonel Onve 260 Cor_"tuate Road 21 Main Screec Ek:) ,MA 02532 Framingham,MA 01701 F#xleon,MA 01749 617-759-6761 617-235-7634 B17-562-6206 617-672-6764