Management Responsibilities
Our audit will be conducted on the basis that management acknowledges and understands that
they have responsibility:
a. For the preparation and fair presentation of the financial statements in accordance with
accounting principles generally accepted in the United States of America.
for the types of compliance requirements that could have a direct and material effect on each of
the City’s major programs. The purpose of those procedures will be to express an opinion on the
City’s compliance with requirements applicable to each of its major programs in our report on
compliance issued pursuant to the Uniform Guidance.
evidence that support the transactions recorded in the accounts. As part of our audit process, we
will request written representations from your attorneys, and they may bill you for responding.
At the conclusion of our audit, we will also request certain written representations from you
about the basic financial statements and related matters.
Internal Control Audit Procedures
We intend to provide an opinion on the following supplementary information in relation to the
financial statements as a whole:
® Supplementary Statements and Schedules
Also, the document we submit to you will include the following other additional information that
will not be subjected to the auditing procedures applied in our audit of the financial statements:
e = Introductory Section
¢ Statistical Section
The Objective of an Audit
MELANSON| SENS
ACCOUNTANTS * AUDITORS
102 Perimeter Road
Nashua, NH 03063
(603) 882-1111
melansonheath.com
January 14, 2020
Additional Offices:
eee Andover, MA
Mr. John Griffin Gieenfield. MA
Chief Financial Officer Manchester, NH
Ellsworth, ME
City of Nashua
229 Main Street
Nashua, New Hampshire 03061
Dear Mr. Griffin:
ges\ THE CITY OF NASHUA ‘The Gate City’
Financial Services Division
Office of the Chief Financial Officer
TO: Mayor James Donchess
FROM: John L. Griffin and Rosemarie Evans
DATE: May 12, 2020
RE: Recommendation to Extend Melanson Heath & Company
Contract
(ggsas\ THE CITY OF NASHUA eee
Administrative Services
Purchasing Department
May 14, 2020
Memo #20-105
TO: MAYOR DONCHESS
FINANCE COMMITTEE
SUBJECT: CONTRACT FOR TWO YEAR EXTERNAL AUDIT CONTRACT WITH MELANSON
HEATH (VALUE: $122,500)
DEPARTMENT: 126 FINANCIAL SERVICES; FUNDS: PROGESSIONAL AND
TECHNICAL SERVICES $89,900
DEPARTMENT: 168 SOLID WASTE; FUNDS: PROFESSIONAL AND TECHNICAL
SERVICES $13,000
DEPARTMENT 169 WASTEWATER: FUNDS; PROFESSIONAL AND TECHNICAL
SERVICES $19,600
Jim Donchess
Mayor e City of Nashua
To: Board of Aldermen
From: Jim Donchess
Date: 5/26/2020
Re: Contract for Two Year External Audit Contract with Melanson Heath
Pursuant to NRO § 5-74 (B), which states that a contract that extends from the current fiscal year into
succeeding fiscal year(s) in which no funds have been appropriated nor otherwise designated for this
purpose shail be approved by the full Board of Al Aldermen before: the contract shall become binding on the
City. "
30.
31,
The rights and remedies of this section shall in no way be considered for be construed as a waiver
of any other rights or remedies available to the City of Nashua under this contract or at law.
. THIRD PARTY INTERESTS AND LIABILITIES The City of Nashua and Professional Engineer,
23.
26.
of work not completed. With respect to work listed by the City of Nashua as incomplete,
Professional Engineer shall promptly complete the work and the final acceptance procedure shali
be repeated. The date of final acceptance of a project by the City of Nashua shall be the date upon
which the Director of Economic Development or other designated official accepts and approves
the notice of completion.
