Jim Donchess
Mayor e City of Nashua
To: Board of Aldermen
Filed With: Sue Lovering, City Clerk
From: Jim Donchess
Date: June 28, 2022
Re: Emergency PO Request — Wastewater Chemicals
Pursuant to 5-90 (G) of the NRO, | have authorized Emergency Purchase Order Request for the purchase of
sodium hypochlorite in an amount of $30,000 to Univar U.S.A of Morrisville PA for the product required as
detailed below.
w MELANSON
Ce ee ee ee
RESPONSE:
This letter correctly sets forth our understanding.
Acknowledged and agreed on behalf of the City of Nashua, New Hampshire by:
Signature:
Name:
Title:
Date:
800.282.2440 | melansoncpas.com
14
w MELANSON
e Material, corrected misstatements that were brought to the attention of management as
a result of our audit procedures;
e Representations we requested from management;
e Management’s consultations with other accountants, if any; and
e Significant issues, if any, arising from the audit that were discussed, or the subject of cor-
respondence, with management.
w MELANSON
any consequential, incidental, direct, indirect, or special damages, such as loss of revenues or
anticipated profits, or disclosure or communication of confidential or proprietary information.
Publishing of the Financial Statements
w MELANSON
(clusters) required to be audited in compliance with Uniform Guidance. As a result, additional
fees may apply. We will discuss this with you once this determination is made.
w MELANSON
auditor’s report, or if necessary, withdraw from the engagement. If our opinions on the basic
financial statements are other than unmodified, we will discuss the reasons with you in advance.
lf, for any reason, we are unable to complete the audit or are unable to form or have not formed
opinions, we may decline to express opinions or to issue a report as a result of this engagement.
w MELANSON
Nonattest Services
As part of this engagement we will perform the following nonattest services, based on
information gathered during the audit process:
e Preparation of the financial statements in their entirety.
e Consolidating funds into governmental and business-type activities and converting to the
accrual basis of accounting based on information from the City’s accounting records.
e Preparation of the Data Collection Form (DCF).
w MELANSON
e For following up and taking corrective action on current year audit findings and
preparing a corrective action plan for such findings;
e For submitting the reporting package and data collection form to the appropriate
parties; and
e For making the auditor aware of any significant vendor/contractor relationships where
the vendor/contractor is responsible for program compliance.
w MELANSON
h.
For maintaining adequate records, selecting and applying accounting principles, and safe-
guarding assets;
For informing us of any known or suspected fraud affecting the entity involving management,
employees with significant role in internal control and others where fraud could have a
material effect on the financials;
For the accuracy and completeness of all information provided; and
w MELANSON
Management Responsibilities
Our audit will be conducted on the basis that management and, when appropriate, those charged
with governance acknowledges and understands that they have responsibility:
a. For the preparation and fair presentation of the basic financial statements in accordance
with accounting principles generally accepted in the United States of America;
