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BUILDING TRUST FUND APPROVAL

Requesting Department:
Purpose of Funds: IA Covr 4 si Fire Su PPreSSron Sy she
Peoyec4 Changt Ofer tk AL

Budget: 152d ) 0

Detailed expenses (please note type of expense):

Account Amount Vendor if known

15, 290 Northteink Conghvetion

Financial Services Use Only:
Accounting Unit:

Account:

Activity:

Account Category:

fi q NORTH PCO #01

CONSTRUCTION MANAGEMENT

Project: 19056 - 14 Court St Nashua
14 Court Street
Nashua, New Hampshire 03060

NorthPoint Construction Management
22 Hampshire Crive

Hudson, New Hampshire 03051
Phone: (603) 546-2000

Fax: (603) 546-2002

Prime Contract Potential Change Order #01: Additional fire alarm fixtures in
areas not covered in original RFP or walkthrough

NorthPoint Construction Management

TO: City of Nashua Purchasing Dept. FROM:
229 Main Street 22 Hampshire Drive
Nashua, New Hampshire 03061 Hudson, New Hampshire 03051
PCO NUMBER/REVISION: o1/0 CONTRACT: 1-14 Court St Nashua Prime Contract
REQUEST RECEIVED FROM: Mike Simmons (DEI Systems, LLC} CREATED BY: Jillian Shedd (NorthPolnt Construction
Management}
STATUS: Pending - In Review CREATED DATE: 4/1/2020
REFERENCE: PRIME CONTRACT None
CHANGE ORDER:
FIELD CHANGE: Yes
LOCATION: ACCOUNTING Amount Based
METHOD:
SCHEDULE IMPACT: 10 days PAID IN FULL: No
TOTAL AMOUNT: $15,290.00

POTENTIAL CHANGE ORDER TITLE: Additional fire alarm fixtures in areas not covered in original RFP or walkthrough

CHANGE REASON: Existing Condition

POTENTIAL CHANGE ORDER DESCRIPTION: (The Contract Is Changed As Follows)

CE #001 - Additional fire alarm fixtures in areas not covered in original REP_or walkthrough.
Additional fire alarm fixtures in areas not covered in original RFP or walkthrough, as directed by Fire Marshall Adam Pouliot.

ATTACHMENTS:

FCSQ16006.pdi_ _2737 COR#1 Additional Fire Alarm.pdf_ _CO#1 Backup.pdf_

a Sublob Cost Code Description Type Amount
1 a 46-100 - Wiring Mathods crwalktrouge fixtures in areas not covered in original RFP Subcontractors $13,900.00
2 | NA 17-100 - General (FSI Code 1} NPCM 10% OH & Fee Overhead $1,390.00
Subtotal: $15,290.00
Grand Total: $15,290.00
City of Nashua Purchasing Dept. NorthPoint Construction Management
229 Main Street 22 Hampshire Drive
Nashua, New Hampshire 03061 Hudson, New Hampshire 03051
SIGNATURE DATE SIGNATURE DATE SIGNATURE DATE

NorthPoint Construction Management

page 1 of 1

Printed On: 4/1/2020 02:17 PM

BUILDING TRUST FUND APPROVAL
Requesting Department: Adm iat rat v2. Sera s

Purpose of Funds: tH Court St Five SupPresGon Sys teen

Proyecs _ Change orc #49

Budget: p /3, io, G2,5 0

Detailed expenses (please note type of expense):

Account Amount Vendor if known

North Bund Constrve ti an (Pow S403)

Division Director Approval:

Mayor or Designee Approval:

Financial Services Use Only:

Accounting Unit:

Account:

Activity:

Account Category:

((NORTH PCO #02

CONSTRUCTION MANAGEMENT

NorthPoint Construction Management Project: 19056 - 14 Court St Nashua
22 Hampshire Drive 14 Court Street
Hudson, New Hampshire 03051 Nashua, New Hampshire 03060

Phone: (603) 546-2000
Fax: (603) 548-2002

Prime Contract Potential Change Order #02: Requests from Nashua Fire

Departmen
TO: City of Nashua Purchasing Dept. FROM: NorthPeint Construction Management
229 Main Street 22 Hampshire Drive
Nashua, New Hampshire 03061 a Hudson, Naw Hampshire 03051 -
PCONUMBER/REVISION: 02/0 . oe CONTRACT: ~ 4/«44 Court St Nashua Prime Contract
REQUEST RECEIVED FROM: Jay Hunnewell (Clty of Nashua CREATED BY: ‘Jillan Shedd (NorthPolnt Construction __
Purchasing Dept.) Management)
STATUS: Pending - In Review GREATED DATE: = 42872020
REFERENCE: os PRIME CONTRACT None a
CHANGE ORDER:
FIELD GHANGE: Yes . . oa
LOGATION: ACCOUNTING Amount Based
METHOD:
SCHEDULE IMPACT: § days PAID IN FULL: No ,

A SRM a Oe

“TOTAL AMOUNT: $13,282.50

Fe ee eS 1h ee ek ee eT

POTENTIAL CHANGE ORDER TITLE: Requests from Nashua Fire Department

GHANGE REASON: Client Request

POTENTIAL CHANGE ORDER DESCRIPTION: (The Contract ia Changed As Follows)
fl Py PU eee TP Peete el Fi je Depanmeni

Requests from ua Fire Department

The below mentioned Items were looked at by request of Nashua Fire Department and in conjunction with the Lifa Safety Fire Protection walk through.
Please note we were unable to get into the space occupied by Liquid Therapy.

* Add head in first floor bathroom

* Add head In vestibule entry

« Add head where we show a wall that Is no longer going to ba thera
* Move (2) heads at top of 2nd floor landing

« Add head in entry to dressing room

+ Add 4° grooved control vaive to dry system

* Add flow switch to dry system

* Add head to soffit on 2nd ffoor

* Pipe out 2° drain of dry valve

« Relocate two heads In light equipment room

TOTAL FOR ABOVE C.0.R. BASE BID WORK $5175
Suggestions noted below.

* ADD ALT 1- Change all existing heads out to new quick response head, (all head will be outdated In 2.5 years, $4700.00
* ADD ALT 2- Repiace endeting alr compressor, §2200.00

ATTACHMENTS:
# SubJob Cost Code Description Type Amount
1 NA 15-300 - Fire Protection 6.0.R. BASE BID WORK Subcontractors $4,175.00
. ADD ALT 1- Change ail exdating heads out to new quick response
ae 15-000 = Figs Protection heed. (all head wil be outdated in 2.5 yeara) Sttocnrackrs en

NerthPoint Construction Management page 1 of2 Printed On: 4/28/2020 04:41 PM

/\|NORTH PCO #02
| CONSTRUCTION MANAGEMENT
a | NWA 15-300 - Fire Protection ADO ALT 2- Replace existing alr compressor. Subcontractors $2,200.00
4 |b 17-00 - General (FEI Code 1) NPCM 10% OH & Foe Overhead $1,207.50
Subtotak $19,282.80
Grand Total: $13,202.80
City of Nashua Purchasing Dept. NorthPoint Construction Management
229 Main Street 22 Hampshire Drive
Nashua, New Hampshire 03061 Hudson, Naw Hampshire 03054
SIGNATURE DATE SIGNATURE DATE SIGNATURE DATE
NorthPolnt Construction Management page 2 of 2 Printed On: 4/28/2020 04:41 PM

MELANSON

ACCOUNTANTS + AUDITORS

102 Perimeter Road
Nashua, NH 02065
(603)882-1171

melansonheath.com

January 14, 2020

Additional Offices:
Andover MA

Mr. John Griffin Greenfield, MA
Chief Financial Officer Manchester, NH
City of Nashua Ellsworth, ME

229 Main Street
Nashua, New Hampshire 03061

Dear Mr. Griffin:

You have requested that we audit the basic financial statements of the governmental activities,
the business-type activities, each major fund, and the aggregate remaining fund information of
the City of Nashua, New Hampshire (the City), as of June 30, 2020 — 2021 and for the years then
ended, and the related notes to the financial statements. In addition, we will audit the City’s
compliance over major federal award programs for the years ended June 30, 2020 - 2021. We are
pleased to confirm our acceptance and our understanding of this audit engagement by means of
this letter. Our audits will be conducted with the objectives of our expressing an opinion on each
opinion unit and an opinion on compliance regarding the City’s major federal award programs.

Accounting principles generally accepted in the United States of America require that certain
information be presented to supplement the basic financial statements, including the management’s
discussion and analysis (MD&A) and various pension and other post-employment benefits (OPEB)
schedules. Such information, although not a part of the basic financial statements, is required by
the Governmental Accounting Standards Board, who considers it to be an essential part of financial
reporting for placing the basic financial statements in an appropriate operational, economic, or
historical context. As part of our engagement, we will apply certain limited procedures to the required
supplementary information (RSI) in accordance with auditing standards generally accepted in the
United States of America. These limited procedures will consist primarily of inquiries of manage-
ment regarding their methods of measurement and presentation, and comparing the information for
consistency with management’s responses to our inquiries. We will not express an opinion or provide
any form of assurance on the RSI.

Supplementary information other than RSI will accompany the City’s basic financial statements. We
will subject the following supplementary information to the auditing procedures applied in our
audit of the basic financial statements and certain additional procedures, including comparing
and reconciling the supplementary information 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 the following supplementary information in relation to the
financial statements as a whole:

e 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 fs 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-maitter 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

£ ut.

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 provide 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 inthe 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 thease 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.

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

lif. Unrestricted access to persons within the City from 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 financiai statements have been audited by the City’s auditor.