Annual report of the Town of Hampton, New Hampshire

Town of Hampton
Single Audit Combined Report on Internal Control Structure
Accounting Controls
Budgeting Cycle
Payroll Cycle
Expenditure (other than payroll) Cycle
Data Processing Cycle
Revenue Cycle
Financial Reporting Cycle
General Requirements
Political Activity
Civil Rights
Cash Management
Federal Financial Reports
Allowable Costs/Cost Principles
Drug-free Workplace
Administration Requirements *
Specific Requirements
Types of Services
Eligibility
Matching
Reporting
Cost Allocation
Special Requirements
Claims
[mounts
for Advances and Reimbursements
Claimed or Used for Matching
"or all of the internal control structure categories listed above, we obtained
n understanding of the design of relevant policies and procedures and
etermined whether they have been placed in operation, and we assessed control
isk.
luring the year ended December 31, 1991, the Town of Hampton had no major
ederal financial assistance programs and expended 100% of its total Federal
inancial assistance under the following nonmajor Federal financial assistance
irogram:
Federal Emergency Management Agency
Disaster Assistance
e performed tests of controls, as required by 0MB Circular A-128, to evaluate
he effectiveness of the design and operation of internal control structure
olicies and procedures that we have considered relevant to preventing or
etecting material noncompliance with specific requirements, general
equirements, and requirements governing claims for advances and reimburseents
and amounts claimed or used for matching that are applicable to the
forementioned nonmajor program. Our procedures were less in scope than would
e necessary to render an opinion on these internal control structure policies
nd procedures. Accordingly, we do not express such an opinion.
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