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TOWN OF NANTUCKET, MASSACHUSETTS
REPORT ON APPLYING AGREED-UPON PROCEDURES
OVER COMPLIANCE APPLICABLE TO
MASSACHUSETTS SCHOOL DISTRICTS’
END-OF-YEAR FINANCIAL REPORT
FISCAL YEAR ENDED JUNE 30, 2017
TOWN OF NANTUCKET, MASSACHUSETTS
REPORT ON APPLYING AGREED-UPON PROCEDURES
OVER COMPLIANCE APPLICABLE TO
MASSACHUSETTS SCHOOL DISTRICTS’
END-OF-YEAR FINANCIAL REPORT
YEAR ENDED JUNE 30, 2017
CONTENTS
Page
Independent Accountants’ report on applying agreed-upon
procedures over compliance applicable to Massachusetts
School Districts’ End-of-Year Financial Report 1
1
Independent Accountants’ Report on Applying Agreed-Upon
Procedures Over Compliance Applicable to Massachusetts
School Districts’ End-of-Year Financial Report
To the Honorable School Committee
Town of Nantucket, Massachusetts
We have performed the procedures specified in the Massachusetts Department of Elementary and
Secondary Education’s (ESE) Compliance Supplement applicable to the Massachusetts School Districts
to the End-of-Year Financial Report (EOYR) prepared by the Town of Nantucket, Massachusetts (the
“Town”) for the fiscal year ended June 30, 2017. We performed these procedures solely to assist the
Town and ESE in evaluating the management’s assertion that the Town has complied with the ESE
requirements applicable to the preparation and filing of a Massachusetts School Districts’ End-of-Year
Financial Report. This agreed-upon procedures engagement was performed in accordance with
attestation standards established by the American Institute of Certified Public Accountants. The
sufficiency of these procedures is solely the responsibility of the specified users of the report.
Consequently, we make no representation regarding the sufficiency of the procedures specified in the
Massachusetts Department of Elementary and Secondary Education’s Compliance Supplement applicable
to Massachusetts School Districts’ End-of-Year Financial Report for the purpose for which this report has
been requested or for any other purpose.
There are no associated findings with regards to the procedures performed.
We were not engaged to, and did not, perform an audit, the objective of which would be the expression of
an opinion on the End-of-Year Financial Report for the fiscal year ended June 30, 2017. Accordingly, we
do not express such an opinion. Had we performed additional procedures, other matters might have come
to our attention that would have been reported to you.
This report is intended solely for the use of the Town’s School Committee, management, and the ESE and
is not intended to be and should not be used by anyone other than these specified parties. However, this
report is a matter of public record and its distribution is not limited.
Roselli, Clark & Associates
Certified Public Accountants
Woburn, Massachusetts
March 12, 2018