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b, Significant difficulties, if any, encountered during the audit.
c. Uncorrected misstatements, other than those we believe are trivial, if any.
d. Disagreements with management, if any.

e. Other findings or issues, if any, arising from the audit that are, in our professional judgment,
significant and relevant to those charged with governance regarding their oversight of the
financial reporting process.

f. Material, corrected misstatements that were brought to the attention of management as
a result of our audit procedures.

Representations we requested from management.
Management’s consultations with other accountants, if any.

i. Significant issues, if any, arising from the audit that were discussed, or the subject of cor-
respondence, with management.

The audit documentation for this engagement is the property of Melanson Heath and constitutes
confidential information. However, we may be requested to make certain audit documentation
available to regulators and federal agencies and the U.S. Government Accountability Office
pursuant to authority given to it by law or regulation, or to peer reviewers. If requested, access
to such audit documentation will be provided under the supervision of Melanson Heath’s per-
sonnel. Furthermore, upon request, we may provide copies of selected audit documentation to
these agencies and regulators. The regulators and agencies may intend, or decide, to distribute
the copies of information contained therein to others, including other governmental agencies.

Please sign and return a copy of this letter to indicate your acknowledgment of, and agreement
with, the arrangements for our audit of the financial statements including our respective

responsibilities.

We appreciate the opportunity to be your financial statement auditors and look forward to working
with you and your staff.

Respectitully,

GLA | BAK.

Edward J. Boyd, Jr., CPA
Principal

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RESPONSE:
This letter correctly sets forth our understanding.

Acknowledged and agreed on behalf of the City of Nashua, New Hampshire by:

Name:

Title:

Date:

10

FINANCE COMMITTEE
MAY 21, 2020

7:30 PM or immediately following Special Callin Number: 1-978-990-5298 Access Code: 273974
Board of Aldermen Meeting

lf there is a problem with the audio, please dial 603-827-2049 to advise.

ROLL CALL
COMMUNICATIONS

From: Dan Kooken, Purchasing Manager
Re: 14 Court Street Fire Suppression System, Change Orders #1 and #2 on PO #154024

From: Dan Kooken, Purchasing Manager

Re: Contract for Two Year External Audit Contract with Melanson Heath (Value: $122,500) Department:
126 Financial Services; Funds: Professional 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

UNFINISHED BUSINESS

NEW BUSINESS —- RESOLUTIONS

NEW BUSINESS -— ORDINANCES

RECORD OF EXPENDITURES

GENERAL DISCUSSION

REMARKS BY THE ALDERMEN

POSSIBLE NON-PUBLIC SESSION

ADJOURNMENT

| THE CITY OF NASHUA “The Cate City’

Advinisiratinve Services

Purchasing Departnreut

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

Please see the attached communication from John L. Griffin, Chief Financial Officer, dated May 12, 2020
for information related to this purchase.

Pursuant to NRO § 5-83 Professional Services (A) In the purchase of accounting, architectural, auditing,
engineering, legal, medical and ambulance services and purchases of independent professional
consultant services for personnel, data processing, aciuarial, planning, management and other
comparable purchases competitive bidding shall not be required.

The Chief Financial Officer and the Purchasing Department recommend the approval of this contract in
the amount of $122,500 to Melanson Heath & Company of Nashua, NH.

Respectfully,

Dan Kooken
Purchasing Manager

Co: J. Griffin

229 Main Street - Nashua, New Hampshire 03061 * Phone (603) 589-3330 « Fax (603)
589-3233 _

THE CITY OF NASHUA “the Cate City’

Administrative Services Division-Purchasing

To: Mayor Donchess

Finance Committee
From: Dan Kooken, Purchasing Manager
Date: May 14, 2020

Subject 14 Court Street Fire Suppression System, Change Orders #1 and #2 on
PO#154024

Northpoint Construction had 2 Change Orders to PO 154024 totaling $28,573 as they

complete the 14 Court Street Fire Suppression System.

Change Order #1 totals $15,290 for a number of changes to the original plan. Detaiis

are attached.

Change Order #2 totals $13,283 for a number of changes to the original plan. Details

are attached.

The source of funds for these changes is the Building Trust Fund

229 Main Street * Nashua, New Hampshire 03060 « Phone (603) 589-3020

REPORT OF THE FINANCE COMMITTEE

MAY 6, 2020
A meeting of the Finance Committee was held on Wednesday, May 6, 2020, at 7:00 p.m. via teleconference.

Mayor Jim Donchess, Chairman, presided.

Mayor Donchess

As Chairman of the Finance Committee, | find that due to the State of Emergency declared by the
Governor as a result of the COVID-19 pandemic and in accordance with the Governor's Emergency Order
#12 pursuant to Executive Order 2020-04, this public body is authorized to meet electronically.

Please note that there is no physical location to observe and listen contemporaneously to this meeting, which
was authorized pursuant to the Governor's Emergency Order. However, in accordance with the Emergency
Order, | am confirming that we are:

a) Providing public access to the meeting by telephone, with additional access possibilities by
video or other electronic means:

We are utilizing VWWebEx through the City’s IT Department for this electronic meeting. | All members of
the Finance Committee have the ability to communicate contemporaneously during this meeting
through this platform, and the public has access to contemporaneously listen in to this meeting
through dialing the following number 978-990-5298 and using the password 273974. The Public may
also view this meeting on Comcast Channel 16.

b) Providing public notice of the necessary information for accessing the meeting:

We previously gave notice to the public of the necessary information for accessing the meeting, through
public postings. Instructions have also been provided on the City of Nashua’s website at
www.nashuanh.gov and publicly noticed at City Hall.

c) Providing a mechanism for the public to alert the public body during the meeting if there are
problems with access:

If anybody has a problem accessing the meeting via phone or Channel 16, please call 603-821-2049 and
they will help you connect.

d) Adjourning the meeting if the public is unable to access the meeting:

In the event the public is unable to access the meeting via the methods mentioned above, the meeting
will be adjourned and rescheduled. Please note that all votes that are taken during this meeting shall be
done by roll call vote.

Let’s start the meeting by taking a roll call attendance. When each member states their presence, please
also state whether there is anyone in the room with you during this meeting, which is required under the
Right-To-Know Law.

Finance Committee - 05/06/2020 Page 2

The roll call was taken with 5 members of the Finance Committee present: Alderman Patricia Klee, Alderman
Linda Harriott-Gathright, Alderwoman Shoshanna Kelly, Alderman Michael B. O’Brien. Alderwoman Lu and
Alderman Laws were recorded absent.

Members not in Attendance: Alderman-at-Large Brandon Laws
Alderwoman Elizabeth Lu

Also in Attendance: John Griffin, CFO/Comptroller
Dan Kooken, Purchasing Manager
David Fredette, Treasurer/Tax Collector

Alderman Klee

| am here, | am alone at the moment but my husband and two greyhounds are in the house with me and could
be here at any time. | can hear everybody and | am home maintaining social distancing.

Alderman Harriott-Gathright

| am here, | am alone and | am practicing safe distancing.

Alderwoman Kelly

| am here, | am alone and | am social distancing per the Governor.
Alderman O’Brien

| am present, | can hear you and | am practicing social distancing and my wife of 37 years is milling around the
house here somewhere so | am completely alone.

Mayor Donchess

Yes, | am present. | am exercising the social distancing pursuant to the Governor's Emergency Orders. | am
alone in the living room and | can hear everyone. | think we have called everybody right? Alderwoman Lu did
send word that she is ill and could make the meeting tonight. So | wanted to be clear and on the record. So

let’s go the Agenda.

COMMUNICATIONS

From: Mayor Jim Donchess
Re: Emergency PO Request - $47,588.00 — Granger Medical, Inc.

MOTION BY ALDERMAN HARRIOTT-GATHRIGHT TO ACCEPT, PLACE ON FILE, AND AUTHORIZE THE
EMERGENCY PURCHSE ORDER REQUEST FOR THE PURCHASE OF 20 OXY-LIFELINE BRASS
PATIENT CARE MANIFOLDS, FLOWMETERS, AND ASSEMBLY HOSES IN THE AMOUNT OF $47,588
FROM GRANGER MEDICAL, INC., BY ROLL CALL

ON THE QUESTION

Mayor Donchess

Just to follow up on the communication, this is for the Alternative Care Site out at the High School. This
provides oxygen for people can’t breathe in the event that the Alternative Care Site is needed. The Governor

Finance Committee - 05/06/2020 Page 3

and the State have indicated we will be reimbursed 100% for this expense. It was required right away that’s
why it is categorized as an emergency. Is there any discussion or questions?

Alderwoman Kelly

| am just interested in what happens to this equipment after the fact, does the City keep it?

Mayor Donchess

That remains to be seen, in the past we have accumulated equipment and store it down at Gilson Road,
equipment and some supplies. But (no audio) events, the COVID-19 Crisis arose, we found we had 10-year-
old supplies down there which technically were expired. So we talked about trying to circulate this stuff back
into the medical community and then have it replaced later. But that will have to be determined when we see if
anyone else, you know, exactly what other use someone else could put this. But we might end up storing it at
Gilson but you know, but it’s not possible to give an absolute answer at the moment.

Alderman Klee

Mr. Mayor, may | make a comment? | would kind of like to just say that | know that we don’t have a decision or
any idea but | did like when | heard that there was a possibility that we would store and possibly share with one
of the other facilities like Southern and that they could use supply and then replace it. | thought keeping
something like that, and working out a partnership if at all possible that sounds like a really good idea to keep
our stuff up to par and up to date as well as allowing them to use what is there as kind of their stock too. If
something like that is still on the table.

Mayor Donchess

Definitely, the tasks that the Emergency Management Director and the others working on the City’s response
have discussed is that we need to think more about a crisis like this in advance and work out issues such as
the one that we are just discussing; that the procedure which had been used up until now is not ideal. Ten-
year-old stuff just sits there for 10 years and no one uses it. So once we get beyond handling the current
emergency, we will put work into planning more adequately for the next (no audio). And issues like this will be
addressed. Anyone else? If not, Madam Clerk, could you please call the roll.

A viva voce roll call was taken which resulted as follows:

Yea: Alderman Klee, Alderman Harriott-Gathright, Alderwoman Kelly,
Alderman O’Brien, Mayor Donchess 5

Nay: 0
MOTION CARRIED

From: Mayor Jim Donchess
Re: Emergency PO Request - $38,080 Fastenal Company Purchase of FFR2/KN95 Masks

MOTION BY ALDERMAN HARRIOTT-GATHRIGHT TO ACCEPT, PLACE ON FILE, AND AUTHORIZE THE
EMERGENCY PURCHSE ORDER REQUEST FOR 10,880 FFR2/KN95 MASKS AT $3.50 EACH FOR A
TOTAL AMOUNT OF $38,080 FROM FASTENAL COMPANY BY ROLL CALL

ON THE QUESTION

Finance Committee - 05/06/2020 Page 4

Mayor Donchess

(no audio) COVID-19 masks for employees. Any discussion or questions?
Alderman Klee

| just have one other question. Will any of this be part of any reimbursement from the State that you are aware
of? | know it sounds odd that | am asking this but this will be partially reimbursed from the State?

Mayor Donchess

Yes, it could be 100%.

Alderman Klee

Thank you very much.

Mayor Donchess

Further discussion? Madam Clerk could you please call the roll.
A viva voce roll call was taken which resulted as follows:

Yea: Alderman Klee, Alderman Harriott-Gathright, Alderwoman Kelly,
Alderman O’Brien, Mayor Donchess 5

Nay: 0
MOTION CARRIED

From: Kim Kleiner, Director of Administrative Services
Re: D.L. King & Associates, Chamber Renovations, Change Orders

MOTION BY ALDERMAN HARRIOTT-GATHRIGHT TO ACCEPT, PLACE ON FILE, AND AUTHORIZE THE
REQUEST FOR AN ADDITIONAL TWO CHANGE ORDERS TO THE ORIGNAL PLAN AND REPAIRS TOA
DAMAGED COUNTERTOP AFTER INSTALLATION BY THE VENDOR IN THE AMOUNT OF $3,311.54
FROM D.L. KING & ASSOCIATES BY ROLL CALL

ON THE QUESTION

Mayor Donchess

Ms. Kleiner is on the line or part of the meeting | believe.

Kim Kleiner, Administrative Services Director

Good evening Mayor. This is one additional change order; this is the last that we expect for this project. So
we have included all the costs in your packet this evening. There was damage to a countertop that had been
installed, unfortunately because several vendors had been in the space, it was unclear to us which vendor or
contractor had damaged the table. It did need to be altered and repaired. So unfortunately this needed to
come before you this evening.

City of Nashua

Purchasing Department
Administrative Services Division (603) 589-3330
229 Main Street - Nashua, NH 03060 Fax (603) 594-3233

June 29, 2022
Memo #23-304

TO: Mayor Donchess
Finance Committee

SUBJECT: Excess Loss Insurance in the amount not to exceed $1,905,516 funded from 59165 Stop
Loss Coverage/Benefits Internal Service Fund

Please see attached communications from Kimberly Kleiner, Director of Administrative Services, dated June
27, 2022 for project specific details related to this purchase. Below please find a summary of the purchase
approval request:

Item: Stop Loss Insurance Coverage

Value: $1,856,316 for the annual premium, $49,200 for a one-time set up to total
$1,905,516

Vendor: QBE Insurance Corporation

Department: 113 Benefits
Source Fund: 59165 Stop Loss Coverage/ Benefits Internal Service Fund

Ordinance: Pursuant to § 5-78 Major purchases (greater than $25,000) A. All supplies and
contractual services, except as otherwise provided herein, when the estimated
cost thereof shall exceed $25,000 shall be purchased by formal, written contract
from the lowest responsible bidder, after due notice inviting bids.

The Administrative Services Division: Benefits Department, and the Purchasing Department respectfully
request your approval of this contract.

Regards,
Kelly Parkinson

Purchasing Manager

Ce: K Kleiner
J Graziano