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Exhibit VI
Peat Marwick (Continued)
Board of Selectmen
Mansfield, Massachusetts
management of the Town of Mansfield, Massachusetts, is responsible for
)lishing`,and maintaining internal control systems used in administering
ral financial assistance programs. In fulfilling that responsibility,
imates and judgments by management are required to assess the expected
:nefits and related costs Of control procedures. The objectives of internal
ontrol systems used in administering federal financial assistance programs
are to provide management with reasonable, but not absolute, assurance that,
sou
ce use is
nce
with respect to federal ;financial assislicies;programs,
resourcesr are rsafeguarded
c th laws regulations, and p d
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any`, system of internal accounting and
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may nevertheless occur and not be
aluation of the systems to future periods
ures may become inadequate (because of
reeiof compliance with the procedures may
icable control categories listed above.
:he Town of Mansfield, Massachusetts, had
programs and expended 59 percent of its
under the following nonmajor federal
,.C.I.A. Chapter 1 and Construction
�ct to internal control systems used in
financial assistance programs, our study
the types of errors and irregularities
internal control procedures that should
irregularities, determining whether the
and are being followed satisfactorily, and
ystems used solely in administering the
ince programs of the Town of (Mansfield,
i was limited to a preliminary review of,
)f the control environment and the flow
system. Our study and evaluation of
)lely in administering these nonmajor'
3f the Town of Mansfield, Massachusetts',;
review phase.
— 2
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I MW Peat Marwick
Certified Public Accountants
One Boston Place
Boston, MA 02108
October 12, 1990
CONFIDENTIAL
Telephone 617 723 7700 Telecopier 617 723 6864
Telex 617 443 0082 PMM80ST
The Board of Selectmen
of the Town of Mansfield, Massachusetts:
We are presenting, for your consideration, our comments and recommendations
regarding internal control and other matters. The purpose and extent of our
study and evaluation of the Town's system of internal control is described in
our separate report issued under the date of October 12, 1990, in conjunction
with the Single Audit Act of 1984.
The comments and recommendations presented in Exhibit I are intended to
improve the system of internal accounting control or result in other operating
efficiencies. The factual accuracy of our comments has been discussed with
management so as to obtain their concurrence prior to the development of our
recommendations for improvement. Matters commented on represent findings
during the audit and have not been reviewed subsequent to October 12, 1990.
A management letter is critical by nature because its purpose is to identify
areas where improvements can be made. Accordingly, we have not commented on
the many positive attributes of the Town's financial management systems. It
is also important to understand that it is generally not practical to achieve
ideal internal control in the complex governmental accounting environment.
We would like to commend management and other departmental personnel for their
progress in implementing many of the recommendations on findings presented in
the prior year. Additionally, we would like to acknowledge the courtesy and
assistance extended to us by Town personnel during the course of our audit.
Very truly yours,
Q7---6- tom,
ICPMG Peat Marwick
Member Pirmot
Klynveld Peat Marwick Goerdeler
Exhibit I
Water and Sewer Receivables
The Town's water and sewer software package contains minor programming
errors. As a result, interest accrued on delinquent accounts is not being
properly calculated. In addition, minor miscalculations appear on many bills
generated by the system. While such errors might not result in the material
misstatement of revenue and receivable balances, inaccurate bills can cause
misunderstandings and ill —will with customers. Additionally, the Town must
spend additional time manually correcting these bills.
We recommend that the Town obtain a new computer software package or modify
the existing system.
Assessor's Office
During our review of tax abatements and exemptions, we noted instances where
applications were missing the Assessor's signature which indicates approval.
We recommend that all abatements and exemptions applications be reviewed on a
monthly basis to ensure that all abatements and exemptions granted have proper
approval and authorization.
Payroll
During our review of the payroll records, we noted instances where the
department payroll summary sheets were lacking proper approvals for the
engineering department.
We recommend that all payroll summary sheets be reviewed and signed by the
department heads in order to ensure the completeness and accuracy of payroll.
The payroll summary sheets should not be processed without proper approvals.
Arbitrage Rebate
The Town does not have an adequate system to monitor compliance with arbitrage
laws and regulations. The Tax Reform Act of 1986 created an arbitrage rebate
requirement for most tax—exempt issuers of bonds. This requirement is placing
extraordinary and complex accounting and reporting burdens on state and local
governments.
According to the Internal Revenue Code, the issuer of tax—exempt bonds must
rebate to the federal government any "excess earnings" generated on
investments purchased from the proceeds over the yield of the bonds.
Calculating the rebate is only part of the problem. Throughout the life of
the bond, the issuer must maintain detailed records of all investments and
perform periodic calculations to determine the amount of excess earnings to
date. Any issuer who fails to comply with the arbitrage rebate law may be
subject to tax penalties and, in extreme circumstances, the loss of the bond's
tax—exempt status.
Compliance with arbitrage rebate requirements can be a confusing and
time—consuming task for issuers. It also presents significant administrative
burdens. The Town should consult with its legal counsel about this matter.
I — 1
Exhibit I
(Continued)
We are aware that the Town has consulted with bank officials and legal counsel
and a monitoring system is currently being developed.
Town Accountant
We noted the following matters in the Town Accountant's office:
• The general ledger reflects personal property and motor vehicle excise
tax receivables dating back as far as 1980. We recommend that all old
outstanding balances be presented to the Assessor for abatement so that
the receivable balance will reflect the amount deemed collectible. This
will eliminate unnecessary bookkeeping for these old accounts.
• We noted that trust fund activity is not reflected in the general ledger
by the Town Accountant. We recommend that the Town Accountant request
trust fund activity from the departments in custody and set up general
ledger accounts. In addition, account balances should be reconciled with
the respective departments on a monthly basis.
I - 2