1992-1998-FISCAL AUDITS - Laserfiche WebLink

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Chapter I EMA P.L. 97-35 National School Lunch Program We performed tests of controls, as required by OMB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we have considered relevant to preventing or detecting material noncompliance with specific requirements, general requirements, and requirements governing claims for advances and reimbursements and amounts claimed or used for matching that are applicable to each of the Town's nonmajor federal financial assistance programs listed above. Our procedures were less in scope than would be necessary to render i an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion. A material weakness is a reportable condition in which the design or operation of I' one or more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be material to a federal financial assistance program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. This report is intended for the information of the Town's management and all f' applicable state and federal agencies. This restriction is not intended to limit the distribution of this report which, upon acceptance by the Town of Mashpee, is a matter of public record. Greenfield Massachusetts September 10, 1993 - 25