1988-1990-FISCAL AUDITS AND REPORT OF EXAMINATION - MASHPEE INDIAN MUSEUM

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BLISS & MARZELLI CERTIFIED PUBLIC ACCOUNTANTS 254-B SHORE ROAD P.O. BOX 1025 MONUMENT BEACH, MA 02553 TELEPHONE(508)759-4110 INDEPENDENT AUDITORTS REPORT ON INTERNAL CONTROLS ' (ACCOUNTING AND ADMINISTRATIVE)-RASED ON A STUDY AND EVALUATION MADE AS A PART OF AN AUDIT OF THE4' GENERAL PURPOSE FINANCIAL STATEMENTS AND THE ADDITIONAL TESTS REQUIRED BY THE SINGLE AUDIT ACT l' i; Board of Selectmen Town of Mashpee, Massachusetts V Honorable Selectmen: i f We have audited the general purpose financial statements of the Town of Mashpee, Massachusetts for the year ended June 30, 1990, and have issued our report thereon, dated November 14, 1950. As part of our audit, we made a study and evaluation of the internal control sys- terns, 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, Government Auditing Standards, issued by the Comptroller General of the United States, the Single Audit Act of 1984, and the provisions of DMB Circular A-128, "Audits of State and Local Governments. " For the purpose of this report, we have class- ified the significant internal accounting and administrative controls used in administering federal financial assisstance programs in the following categories-- Accounting ategories_Accounting Controls Revenuefreceipts Expenditure-purchasing and payroll f Administrative Controls Political activity General Davis-Bacon Act. j Civil rights Cash management Relocation assistance and real property acquisition Federal financial reports j Administrative Controls Types of Services Specific Matching level of effort Eligibility Reporting Cost allocation Monitoring subrecipients 6