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MELANSON, GREENWOOD & COMPANY, P.C. CERTIFIED PUBLIC ACCOUNTANTS I INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Selectmen Town of Mashpee, Massachusetts We have audited the general purpose financial statements of the Town of Mashpee, Massachusetts as of and for the year ended June 30, 1994 and have issued our report thereon dated September 23, 1994. We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards issued by the Comptroller General of the United States, and the provisions of Office of Management and Budget Circular A-128, "Audits of State and Local Governments". Those standards and OMB Circular A- 128 require that we plan and perform the audit to obtain reasonable assurance j about whether the financial statements are free of material misstatement. Compliance with laws, regulations, contracts and grants applicable to the Town of i Mashpee, Massachusetts is the responsibility of the Town of Mashpee's manage- ment. As part of obtaining reasonable assurance about whether the general pur- pose financial statements are free of material misstatement, we performed tests of the Town of Mashpee's compliance with certain provisions of laws, regulations, contracts and grants. However, it should be noted that our objective was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. The results of our tests indicate that, with respect to the items tested, the Town of Mashpee complied, in all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested, nothing came to our atten- tion that caused us to believe that the Town had not complied, in all material respects, with those provisions. Ii 25