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MELANSON, GREENWOOD & COMPANY, P.C. CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITORS' REPORT 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 June 30, 1995 and for the year then ended. These general purpose financial statements are the responsibility of the Town of Mashpee's man- agement. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. 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 about whether the general purpose financial statements are free of material mis- statement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. The financial statements referred to above do not include the General Fixed Asset Group of Accounts, as required by generally accepted accounting principles. The amount that should be recorded in the General Fixed Assets Account Group has not been determined. In addition, certain pension disclosures were not available for presentation. In our opinion, except for items described in the third paragraph, the general pur- pose financial statements referred to in the first paragraph present fairly, in all 9 material respects, the financial position of the Town of Mashpee, Massachusetts, I as of June 30, 1995 and the results of its operations for the year then ended, in conformity with generally accepted accounting principles. 74 Northeastern Boulevard, Unit 9 • Nashua, NH 03062 • 603-883-2440 55 Federal Street, Suite 115 • Greenfield, MA 01301 • 413-772-2546 277 High Street, Suite 2 • Ellsworth, ME 04605 • 207-667-2710