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MELANSON, GREENWOOD & COMPANY, P.C. CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITORS' REPORT i To the Board of Selectmen Town of Mashpee, Massachusetts I We have audited the accompanying general purpose financial statements of the Town of Mashpee, Massachusetts as of June 30, 1996 and for the year then ended. The general purpose financial statements are the responsibility of the Town's management. Our responsibility is to express an opinion on the general purpose financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial state- ments. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose 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 Assets 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 our opinion, except for the effects of the item described in the third paragraph, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the Town of Mashpee, Massachusetts, as of June 30, 1996 and the results of its operations and cash flows of its proprie- tary fund types for the year then ended in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued reports dated September 9, 1996 on our consideration of the Town's internal control struc- ture and on its compliance with laws and regulations. Greenfield, Massachusetts September 9, 1996 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