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Board of Aldermen 07-13-2021 Page 22

Alderman Lopez

(No audio for several seconds) foothold or foot in the door here for this particular opportunity and then it
doesn’t go to other communities and other places. So above all of that this is a referendum so it gives the
Nashua taxpayers, again, the opportunity to weigh in on it. And a lot of the feedback that | got from the last
election is they were not clear on what was going on with this particular referendum item the first time it went
around. So | think there is an opportunity to do a better job with messaging, make sure that taxpayers are fully
informed and at the ballot they are able to vote. And if they turn it down again then their voice is clear, but |
think we owe it to the businesses in Nashua to provide this opportunity economically.

President Wilshire
Alderman Klee.
Alderman Klee

Thank you Madam President. | want to echo the words of both my colleagues here today. There are a limited
number of licenses and yes this was on the ballot before. It was defeated and as Alderman Lopez pointed out it
was defeated because | believe many people didn’t understand it. | got a lot of phone calls afterwards saying,
why wasn’t this explained to us, why didn’t we understand it. The truth is | actually thought that the Gaming
Association and so on would have explained it a little bit better. | think they realize the error of their mistakes
and | think (audio cuts out / no audio) .... A charitable gaming organizations that we have right now. As
Alderman Lopez and Aldermen O’Brien pointed out, the money does not go — there’s no portion of it that goes
to the charities but just like when they have a blue light special at K-Mart and yes | am aging myself, it brings
people in and they buy other things and that’s kind of what happens. They come in, the place a bet on a game
or something of that nature and then they go sit at a table. So it kind of brings them in, | wish that on the State
level we hadn’t quite organized it the way we did but that is already the done deal and | think we are missing
out on an opportunity as | think Alderman Lopez was trying to say by at least not giving the voters a second
bite at that apple. So thank you.

President Wilshire
Alderman Jette?
Alderman Jette

Thank you. | am against (audio cuts out /no audio) business but this not about whether or not we are legalizing
sports gambling or sports betting. The State has already done that and this as has been pointed out the
money doesn’t go to our charitable organizations. The charitable gaming facilities do contribute a lot of money
to help our non-profits and | know the non-profits have become dependent on that money. | think it is
unfortunate that that’s how the State chooses to support non-profits but that’s the way it is (audio cuts out / no
audio). .... You know are going to be spending less on the gaming portion of the business which a portion of it
does go to the charities. But that’s not what this is about, this is just putting it on the ballot (audio cuts out / no
audio) ...

Board of Aldermen 07-13-2021 Page 23

President Wilshire
(No audio). Seeing no one would the ...
A viva voce roll call was taken which resulted as follows:

Yea: (Alderman O’Brien, Alderman Klee no audio — vote not recorded on audio)
Alderwoman Kelly, Alderman Dowd, Alderman Caron,
Alderman Clemons, Alderman Lopez, Alderman Tencza,
Alderwoman Lu, Alderman Jette, Alderman Schmidt, Alderman Laws,
Alderman Cleaver, Alderwoman Harriott-Gathright, Alderman Wilshire 13

Nay: 0

City Clerk Lovering

You have 15 yea and 0 Nay.

MOTION CARRIED

Resolution R-21-151 declared duly adopted.
UNFINISHED BUSINESS — ORDINANCES

O-21-064
Endorsers: Aldermen Thomas Lopez
Alderman-at-Large Ben Clemons
Alderman Richard A. Dowd
Alderman Jan Schmidt
Alderman Patricia Klee
Alderwoman Elizabeth Lu
Alderman Linda Harriott-Gathright
Alderman Skip Cleaver
AUTHORIZING A “POLICE PARKING ONLY” PARKING SPACE ON ASH STREET
Given its second reading;

MOTION BY ALDERMAN LOPEZ FOR FINAL PASSAGE OF O-21-064, BY ROLL CALL
ON THE QUESTION

President Wilshire

Discussion on that motion? Alderman Harriott-Gathright?

Alderman Harriott-Gathright

Do you know where the parking space is going to be?

Alderman Lopez

So this was requested by the Nashua PAL to go directly in front of Nashua PAL. It would enable the Police
Officers who are interacting with the youth there to park and it would also serve as an attention grabber for the
part of the street particularly where people are crossing to get to the futsal court because kids cross in that
area a lot. We have repeatedly asked DPW if it would be possible to put a crosswalk there or some kind of

Board of Aldermen 07-13-2021 Page 24

attention gaining thing and they are opposed to that because it could potentially distract drivers when they are
trying to pay attention to students. So it serves a double purpose in that particular spot.

Alderman Harriott-Gathright

A follow up. So is it in front the handicap signs, it’s not going to affect either one of those signs correct?
Alderman Lopez

No, it is further down.

President Wilshire

Alderman Klee?

Alderman Klee

Thank you Madam President. As somebody who was at the futsal court doing food, the food drives and
different handing out for United Way and so on | can tell you that the parking is very difficult on that street to
begin with. And | think to have a spot that is dedicated for Police parking is extremely important especially right
there and | was glad to hear also that it is not going to interfere with the handicap parking. But | do agree with
what Alderman Lopez said that there is some significant issues with the kids crossing the street right there. So
thank you.

President Wilshire

Anyone else? Seeing no one would the Clerk please call the roll?

A viva voce roll call was taken which resulted as follows:
Yea: Alderman O’Brien, Alderman Klee, Alderwoman Kelly, Alderman Dowd,

Alderman Caron, Alderman Clemons, Alderman Lopez, Alderman Tencza,

Alderwoman Lu, Alderman Jette, Alderman Schmidt, Alderman Laws,

Alderman Cleaver, Alderwoman Harriott-Gathright, Alderman Wilshire 15
Nay: 0
MOTION CARRIED

Ordinance O-21-064 declared duly adopted.

Board of Aldermen 07-13-2021 Page 25

O-21-066
Endorsers: Mayor Jim Donchess
Alderman-at-Large Michael B. O’Brien, Sr.
Alderman Patricia Klee
Alderman Richard A. Dowd
Alderman Thomas Lopez
Alderman-at-Large David C. Tencza
Alderman Jan Schmidt
Alderman Linda Harriott-Gathright
PROVIDING FOR ALDERMEN-AT-LARGE TO ACT IN COMMITTEES TO MEET REQUIREMENT THAT
QUORUMS BE PHYSICALLY PRESENT
Given its second reading;

MOTION BY ALDERWOMAN KELLY FOR INDEFINITE POSTPONEMENT OF O-21-066, BY ROLL CALL
A viva voce roll call was taken which resulted as follows:
Yea: Alderman O’Brien, Alderman Klee, Alderwoman Kelly, Alderman Dowd,
Alderman Caron, Alderman Clemons, Alderman Lopez, Alderman Tencza,
Alderwoman Lu, Alderman Jette, Alderman Schmidt, Alderman Laws,
Alderman Cleaver, Alderwoman Harriott-Gathright, Alderman Wilshire 15
Nay: 0
MOTION CARRIED
Ordinance O-21-066 declared indefinitely postponed.

NEW BUSINESS — RESOLUTIONS

R-21-154
Endorser: Mayor Jim Donchess
Alderman-at-Large Michael B. O’Brien Senior
Alderman Patricia Klee
Alderman June M. Caron
Alderman Tom Lopez
Alderman-at-Large David C. Tencza
Alderwoman Elizabeth Lu
Alderman Jan Schmidt
Alderman Harriott-Gathright
Alderman Skip Cleaver
Alderwoman-at-Large Shoshanna Kelly
Alderman-at-Large Lori Wilshire
APPROVING THE USE OF ADDITIONAL U.S. DEPARTMENT OF HOUSING AND URBAN
DEVELOPMENT HOME INVESTMENT PARTNERSHIP PROGRAM FUNDS BY HABITAT FOR
HUMANITY FOR 10 PAXTON TERRACE
Given its first reading; Assigned to the HUMAN AFFAIRS COMMITTEE by President Wilshire

Board of Aldermen 07-13-2021 Page 26

R-21-155
Endorser: Mayor Jim Donchess
Alderman-at-Large Michael B. O’Brien, Sr.
Alderman Patricia Klee
Alderman Richard A. Dowd
Alderwoman-at-Large Shoshanna Kelly
RELATIVE TO THE TRANSFER OF $75,000 FROM DEPARTMENT 194 “CONTINGENCY”, ACCOUNT
70100 “GENERAL CONTINGENCY” TO DEPARTMENT 198 “INTERFUND TRANSFERS”, ACCOUNT
89725 “TRANSFER TO CITY RETIREMENT TRUST FUND”
Given its first reading; Assigned to the BUDGET REVIEW COMMITTEE by President Wilshire

NEW BUSINESS — ORDINANCES

O-21-067
Endorsers: Alderman-at-Large Ben Clemons
Alderwoman-at-Large Shoshanna Kelly
Alderman Linda Harriott-Gathright
Alderman-at-Large Lori Wilshire
Alderman-at-Large Michael B. O’Brien
Alderman Patricia Klee
Alderman Tom Lopez
Alderman-at-Large David C. Tencza
Alderman Jan Schmidt
Alderman-at-Large Brandon Michael Laws
Alderman Skip Cleaver
RECOGNIZING JUNETEENTH AS A CITY HOLIDAY AND REVISING THE HOLIDAY SECTION OF THE
UNAFFILIATED EMPLOYEES PERSONNEL POLICIES
Given its first reading; assigned to the PERSONNEL/ADMINISTRATIVE AFFAIRS COMMITTEE, DIRECTOR
OF FINANCIAL SERVICES DIVISION, HUMAN RESOURCES DEPARTMENT, PERSONNEL ADVISORY
BOARD WITH THE MAYOR, by President Wilshire

PERIOD FOR GENERAL PUBLIC COMMENT

Laurie Ortolano Laurie Ortolano, 41 Berkeley Street. 1’d like to just state quickly that | did support the veto by
the Mayor and | think that | get a little concerned when | hear a lot of emotional language used to describe the
reasons why we have to keep the Fire and Police budgets where they are at. We elicit an emotional response
in people when we look at these safety issues and time but | am not certain that is fully justified or we have
seen enough numbers that do justify that and when we talked about the personnel cuts that would have to be
endured in the departments based on these budget cuts, the math just didn’t really make sense. So your DPW
Department also is a very large department, they negotiated a pretty reasonable contract, they didn’t come in
an ask for additional funding and the type of work that they do is really gives pleasure to people and makes the
City life more appealing and satisfactory and because it doesn’t elicit this negative, emotional response
regarding safety and health we sort of overlook that. So | think the vetoed budget should have carried and |
think it was reasonable.

Also | want to speak at that last meeting last week, Attorney Bolton made some statements regarding a Right
to Know request | read into the record. He said that | did not provide, | conveniently left things out. | did not. |
also didn’t read the full correspondence into the record. That’s true because | am limited by a three-minute
time period and | sent you all the email, the Right to Know request response so you could all read it in its fully
glory. But | did read the sections that were important to me that | highlighted that | felt were not correct on the
part of the City. | am also really concerned that he was able to tell all of you last week that | had received all
the available emails that Ms. Kleiner had received from IT and | hope you read that request and saw that they
were not provided to me. | am getting an update on July 30" which is not necessarily the response or that the
records would be responded to, it would just be an update. And it really concerns me when he can identify that
the Right to Know was given to me that night and then give information that is not correct. Because right after

Board of Aldermen 07-13-2021 Page 27

Beth Scaer spoke he said, | never say a single thing that is not true. And | am wondering why he responded
and spoke to my Right to Know request and gave information out that was not true to the Board.

| also don’t think it is appropriate that when a citizen responds on a time limit that the Administration will come
back and fire back at the citizen and there’s not rebuttal time to correct the record. So | am doing it this week
and | feel he was out of line, he was inappropriate and | don’t think the Board should allow him to speak and
say such things. We should be able to challenge those. Thank you.

President Wilshire

Anyone else? Public Comment? OK seeing no one, Remarks by Members of the Board, I'll start on this side.

REMARKS BY THE MEMBERS OF THE BOARD OF ALDERMEN

Alderman Harriott-Gathright

Well | just want to say that this weekend we actually laid Reverend Dr. Bertha Perkins to rest and | would like to
thank the First Church and the Police Department and all those that made it possible. The Church was totally full
and thank Mayor Donchess who also spoke on behalf of the City. Thank you.

Alderman Schmidt

Thank you Madam President. This was the most difficult meeting | have ever been in, trying to decide what to do
with the budget because | know that people back in Ward 1 really don’t want to pay more, they really don’t. But
$1.00 a month, for what we are going to work towards | think it was worth it. | think it is because we have been
deeply involved in the budget since the beginning of the year and we see what is done by the State. We made
the right decision and | am very grateful we were able to support the Fire and the Police. And | am disappointed
that we weren’t able to support the Mayor as well because | think he is working on the side of the citizens. And
thank you.

Alderman Jette

Yes | would like to just say that | too am disappointed that Dave Fredette is retiring. | am surprised, | didn’t think
he was old enough to retire. | think we ought to check his birth certificate to make sure what his age is. But | wish
him the best. Thank you.

Alderwoman Lu

Thank you. | just want to clarify because we had a resident call in during our public hearing last week and they
couldn’t get into the phone. The incorrect passcode was published for the phone callers and | have noticed that
a passcode should be or seems to always be 6 digits and last week the passcode was printed on our Agenda as
a7 digit and | just wanted to point that out to anyone here in the Chamber that might be hosting a meeting in the
future. If you find out that someone can’t get in, it could be that the passcode has a typo in it and that’s what
happened last week. Thank you.

Alderman Tencza

Thank you Madam President. So something that is really not all that consequential but is a pet peeve of mine
that comes up every year is this idea that we are sending Police Officers out to serve dog warrants to people’s
homes. | understand it is a matter of State Law and the Clerk has to do it but as | look at the Memorandum that
was sent to us it is currently about 900 homes that a Police Officer is going to have to go out to and serve this
dog warrant. | seriously doubt that the Police Department is seizing 900 dogs in the next month or so. But it
seems to me that this would be a good amendment for one of the State Reps who is here to look at so we can

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

The objective of our audit is the expression of opinions as to whether your basic financial state-
ments are fairly presented, in all material respects, in accordance with generally accepted accounting
principles and to report on the fairness of the supplementary information referred to in the second
paragraph when considered in relation to the financial statements as a whole. Our audit will be
conducted in accordance with auditing standards generally accepted in the United States of America
and will include tests of the accounting records and other procedures we consider necessary to
enable us to express such opinions. We cannot provide assurance that unmodified opinions will
be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or
add emphasis-of-matter or other-matter paragraphs. If our opinions on the financial statements
are other than unmodified, we will discuss the reasons with you in advance. If, 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.

General Audit Procedures

We will conduct our audit in accordance with auditing standards generally accepted in the United
States of America (U.S. GAAS), the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States of America; the audit
requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Those standards and the Uniform Guidance require that we plan and perform the audit to obtain
reasonable assurance about whether the basic financial statements are free from material mis-
statement. An audit involves performing procedures to obtain audit evidence about the amounts
and disclosures in the financial statements. The procedures selected depend on the auditor’s
judgment, including the assessment of the risks of material misstatement of the financial state-
ments, whether due to error, fraudulent financial reporting, misappropriation of assets, or violations
of laws, governmental regulations, grant agreements, or contractual agreements.

An audit also includes evaluating the appropriateness of accounting policies used and the reason-
ableness of significant accounting estimates made by management, as well as evaluating the overall
presentation of the financial statements. Our procedures also include certain tests of documentary

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

Because of the inherent limitations of an audit, together with the inherent limitations of internal
control, an unavoidable risk that some material misstatements or noncompliance (whether caused
by errors, fraudulent financial reporting, misappropriation of assets, detected abuse, or violations
of laws or governmental regulations) may not be detected exists, even though the audit is properly
planned and performed in accordance with U.S. GAAS and Government Auditing Standards of the
Comptroller General of the United States of America. Please note that the determination of abuse
is subjective and Government Auditing Standards does not require auditors to detect abuse.

In making our risk assessments, we consider internal control relevant to the City’s preparation
and fair presentation of the financial statements in order to design audit procedures that are
appropriate in the circumstances but not for the purpose of expressing an opinion on the
effectiveness of the City’s internal control. However, we will communicate to you in writing
concerning any significant deficiencies or material weaknesses in internal control relevant to the
audit of the financial statements that we have identified during the audit.

Compliance with Laws and Regulations

As part of obtaining reasonable assurance about whether the financial statements are free of material
misstatement, we will perform tests of the City’s compliance with the provisions of applicable
laws, regulations, contracts, and agreements. However, the objective of our audit will not be to
provide an opinion on overall compliance and we will not express such an opinion.

Audit of Major Program Compliance

Our audit of the City’s major federal award programs compliance will be conducted in accordance
with the requirements of the Single Audit Act, as amended; and the Uniform Guidance, and will
include tests of accounting records, a determination of major programs in accordance with the
Uniform Guidance and other procedures we consider necessary to enable us to express such an
Opinion on major federal award program compliance and to render the required reports. We
cannot pravide assurance that an unmodified opinion on compliance will be expressed.
Circumstances may arise in which it is necessary for us to modify our opinion or withdraw from
the engagement.

The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable
assurance about whether the City has complied with applicable laws and regulations and the
provisions of contracts and grant agreements applicable to major federal award programs. Our
procedures will consist of determining major federal programs and performing the applicable
procedures described in the U.S. Office of Management and Budget OMB Compliance Supplement

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.

Also, as required by the Uniform Guidance, we will perform tests of controls to evaluate the
effectiveness of the design and operation of controls that we consider relevant to preventing or
detecting material noncompliance with compliance requirements applicable to each of the City’s
major federal award programs. However, our tests will be less in scope than would be necessary
to render an opinion on these controls and, accordingly, no opinion will be expressed in our
report.

We will issue a report on compliance that will include an opinion or disclaimer of opinion regarding
the City’s major federal award programs, and a report on internal controls over compliance that
will report any significant deficiencies and material weaknesses identified; however, such report
will not express an opinion on internal! control.

Schedule of Expenditures of Federal Awards

We will subject the schedule of expenditures of federal awards to the auditing procedures applied
in our audit of the basic financial statements and certain additional procedures, including comparing
and reconciling the schedule to the underlying accounting and other records used to prepare the
financial statements or to the financial statements themselves, and additional procedures in
accordance with auditing standards generally accepted in the United States of America. We intend to
provide an opinion on whether the schedule of expenditures of federal awards is presented fairly
in all material respects in relation to the financial statements as a whole.

Data Collection Form

Prior to the completion of our engagement, we will complete the sections of the Data Collection
Form that are our responsibility. The form will summarize our audit findings, amounts and conclu-
sions. It is management’s responsibility to submit a reporting package including financial statements,
schedule of expenditure of federal awards, summary schedule of prior audit findings and corrective
action plan along with the Data Collection Form to the federal audit clearinghouse. The financial
reporting package must be text searchable, unencrypted, and unlocked. Otherwise, the reporting
package will not be accepted by the federal audit clearinghouse. We will assist you in the electronic
submission and certification. You may request from us copies of our report for you to include with
the reporting package submitted to pass-through entities.

The Data Collection Form is required to be submitted within the earlier of 30 days after receipt of
our auditors’ reports or nine months after the end of the audit period, unless specifically waived
by a federal cognizant or oversight agency for audits. Data Collection Forms submitted untimely
are one of the factors in assessing programs at a higher risk.

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.

b. For the design, implementation, and maintenance of internal control relevant to the prep-
aration and fair presentation of financial statements that are free from material misstate-
ment, whether due to error, fraudulent financial reporting, misappropriation of assets, or
violations of laws, governmental regulations, grant agreements, or contractual agreements.

c. For identifying all federal awards expended during the period including federal awards and
funding increments received prior to December 26, 2014, and those received in accordance
with the Uniform Guidance generally received after December 26, 2014.

d. For preparing the schedule of expenses of federal awards (including notes and noncash
assistance received) in accordance with the Uniform Guidance requirements.

e. For the design, implementation, and maintenance of internal control over compliance.

f. For identifying and providing report copies of previous audits, attestation engagements, or
other studies that directly relate to the objectives of the audit, including whether related
recommendations have been implemented.

g. For addressing the findings and recommendations of auditors, for establishing and main-
taining a process to track the status of such findings and recommendations and taking
corrective action on reported audit findings from prior periods and preparing a summary
schedule of prior audit findings.

h. For following up and taking corrective action on current year audit findings and preparing
a corrective action plan for such findings.

i, For submitting the reporting package and data collection form to the appropriate parties.

j. For making the auditor aware of any significant vendor/contractor relationships where the
vendor/contractor is responsible for program compliance.

k. To provide us with:

i. Access to all information of which management is aware that is relevant to the prep-
aration and fair presentation of the financial statements such as records, documen-
tation, and other matters.

li. Additional information that we may request from management for the purpose of
the audit.

iii, Unrestricted access to persons within the City fram whom we determine it
necessary to obtain audit evidence.

|. For including the auditor’s report in any document containing financial statements that
indicates that such financial statements have been audited by the City’s auditor.