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Finance Committee - 04/15/2020 Page 21

assessment at a lower level or litigation, the amount of the taxes that they have paid that are due that were paid on the
amount of the assessment over the agreement, those taxes get refunded. And that is an on-going process. There are
some millions of dollars in the overlay; $3 to $4 million.

Alderwoman Lu

Ok thank you. If it’s a company then it is probably somebody that assisted in that process, correct?

Mayor Donchess

It could be the taxpayer but the payment could be made to a representative or a lawyer or something like that to their trust
account. It would depend (inaudible).

Alderwoman Lu
Thank you, | have only one question more. In the most recent record, under the School Department, there were a couple

of charges that totaled $50,000.00. They were to Eversource, but they went to an account that is water. Just wondering if
that was a mis ...

Mayor Donchess

That’s in the current record of expenditures?
Alderwoman Lu

Correct, Page 13.

Mayor Donchess

Mr. Griffin could you take a look at that?

John Griffin, CFO

Certainly.
Alderwoman Lu
It’s the $10,000.00 and the $40,000.00 figure.

Mayor Donchess

Eversource doesn’t provide water so | don’t know, they provide electricity obviously. Can you, again it is a School
Department item, which we can investigate. Mr. Griffin can you make sense of that, just right off the bat?

John Griffin, CFO

Yeah it looks like, I’m not sure where the water comes in but it looks like the subject of the check went to electric expense
but I'll have to check.

(Inaudible, people speaking over each other)
Alderwoman Lu
Yeah, the account number — yeah. That’s water correct, water expense?

John Griffin, CFO

The 54141 I'll check it but you’ve got Eversource.

Finance Committee - 04/15/2020 Page 22

Mayor Donchess

The utilities are kind of kept together.

John Griffin, CFO

| mean | can definitely check it.
Alderwoman Lu
Alright, those were my questions, thank you for taking note.

John Griffin, CFO

I'll check that out as well.

Mayor Donchess

Ok Mr. Griffin will check the two School Department items and get back to you.
Alderwoman Lu

That would be fine.

Mayor Donchess

There’s nothing wrong with asking the questions during the meeting, but if you have these questions before the meeting,
you could direct them to Mr. Griffin and he will have an answer for you at the meeting or even before.

Alderwoman Lu
Yeah, I'll try to do that.

Mayor Donchess

It is your choice which was to go. But if you wanted to get an answer before the meeting or at the meeting, if you ask Mr.
Griffin or just e-mail him. He can investigate these things or answer your questions at the meeting or beforehand,
however you wish. Alright, | think that’s all for the questions, right? So the pending Motion is to approve the Record of
Expenditures. Any other discussion.

Alderman Klee

Mr. Mayor | just have a question about procedure. We were sent the signature page; did we actually need to sign that
and send that in or is this roll call going to be sufficient for our signature.

Mayor Donchess
Mr. Griffin, we have to sign, right?

John Griffin, CFO

Yeah typically we still have to figure out with Donna how to do that, Donna Graham.
Alderman Klee

| mean | can easily sign mine, but other than mailing it. | mean | can scan it in.

Finance Committee - 04/15/2020 Page 23

Mayor Donchess

Why don’t we get back to you on this? This is the first virtual Finance Committee Meeting and normally we were there to
sign this document, so we will have to figure out what needs to be done. With that, will the Clerk please call the roll?

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

Yea: Alderman Klee, Alderman Lu, Alderman Harriott-Gathright, Alderwoman Kelly,
Alderman Laws, Alderman O’Brien, Mayor Donchess 7

Nay: 0
MOTION CARRIED

GENERAL DISCUSSION - None

PUBLIC COMMENT - None

REMARKS BY THE ALDERMEN

Alderman Harriott-Gathright

| just want to say, thank you guys for being patient with me on my first go at this.

Mayor Donchess

Well you were very good. There were no problems, other than sometimes people were muted, they muted themselves
and forgot about it. Alright.

Alderwoman Lu
| had a quick question. Thank you very much Mayor Donchess. Do you see any, maybe this is kind of premature, | can

understand if it is not something that you want to speculate on, but are you seeing any savings in any of our Departments
due to this?

Mayor Donchess

Well | think the School, well first of all, the expenditures we know about those, a lot of money is being — you are talking
about the COVID-19 crisis, correct?

Alderwoman Lu

Yes and | know there are a lot of new expenses, | just wondered if there any savings as well.

Mayor Donchess

| think there are some in the School Department, for example, substitute teachers. We are probably on gasoline to some
degree. Probably saving on utilities to some degree as the building, you know, City Hall is really not fully operational. So
there’s electricity. We are probably saving on mileage reimbursements to the extent that we offer those to certain people
who make house calls and things like that. So | mean nothing huge. Many people, our First Responders, our Essential
Employees are all working, Fire, Police, Public Works, maybe even more than usual. That leaves pretty much City Hall.
Some people in City Hall are working 7 days a week. | mean they are working than usual not less and we have a daily
conference call 7 days a week on what is going on.

Then the other people are working remotely. So there may be some savings which we can document over time, but right
now it is hard to quantify at all.

Alderwoman Lu

Thank you.

Finance Committee - 04/15/2020 Page 24

NON-PUBLIC SESSION - None

ADJOURNMENT

MOTION BY ALDERMAN KLEE TO ADJOURN BY ROLL CALL
A viva voce roll call was taken which resulted as follows:

Yea: Alderman Klee, Alderman Lu, Alderman Harriott-Gathright, Alderwoman Kelly,
Alderman Laws, Alderman O’Brien, Mayor Donchess 7

Nay: 0
MOTION CARRIED
The Finance Committee meeting was adjourned at 8:09 p.m.

Alderman Linda Harriott-Gathright
Committee Clerk

7:00 PM

FINANCE COMMITTEE
APRIL 15, 2020
Callin Number: 978-990-5298 Access Code: 273974

If there is a probiem with the audio, please dial 603-821-2049 to advise.

ROLL CALL

COMMUNICATIONS

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Mayor Jim Donchess
Emergency PO Request - $94,400 for Change Order 2 for 2019 Asphalt Testing from S.W. Cole
Engineering, Inc.

Bruce Codagnone, IT Director
Annual Software Maintenance

Kim Kleiner, Director of Administrative Services
D.L. King & Associates, Chamber Renovations, Change Order

Dan Kooken, Purchasing Manager
FY21 Unleaded Fuel Contract — City of Nashua (Value Estimated $337,986), Department: 186
Transportation; Fund: Various Department's General Funds and Grant Funds

Dan Kooken, Purchasing Manager
Contract for Professional Services with Property Valuation Advisors (Value: $35,000) Department:
132 Assessing; Fund: General Fund — Overlay

Dan Kooken, Purchasing Manager

Contract for Aquatic Invasive Species Control and Management (Value $91,567) Department: 181
Community Development; Funds: General $22,547 and Grant $35,196; 177 Parks & Recreation;
Fund: Trust $33,824

Dan Kooken, Purchasing Manager
2019 CIPP Program - Change Order 2 (Value: $1,500,000) Department: 169 Wastewater; Fund:
Bond

Dan Kooken, Purchasing Manager
Purchase of Replacement Warehouse Box Truck (Value $45,728) Department: 181 Community
Development; Fund: Trust, Activity: CERF

Dan Kooken, Purchasing Manager
Purchase of Replacement Grounds Maintenance Vehicle (Value $46,039), Department: 181
Community Development; Fund: Trust, Activity: CERF

Dan Kooken, Purchasing Manager
Contract with Caterpillar for Certified Rebuild for Compactor #52 (Value: Not-To-Exceed $500,000),
Department: 168 Solid Waste; Fund: Solid Waste

Dan Kooken, Purchasing Manager

_ Contract for (Value $1,271,700) Department: 170 Hydroelectric Operations; Funds: Bond

UNEINISHED BUSINESS - None

NEW BUSINESS — RESOLUTIONS

NEW BUSINESS — ORDINANCES
RECORD OF EXPENDITURES
GENERAL DISCUSSION
REMARKS BY THE ALDERMEN
POSSIBLE NON-PUBLIC SESSION

ADJOURNMENT

Jim Donchess
Mayor e City of Nashua

To: Board of Aldermen

Filed With: | Sue Lovering, City Clerk oe “ “f ee

From: Jim Donchess
Date: March 25, 2020
Re: Emergency PO Request — $94,400 for Change Order 2 for 2019 Asphalt Testing

from S.W. Cole Engineering, inc.

Pursuant to 5-90 (G) of the NRO, | have authorized Emergency Purchase Order Request
for $94,400 for Change Order 2 for 2019 Asphalt Testing from S.W. Cole.

included is a copy of the Change Order provided by DPW to Dan Kooken,
Purchasing Manager, detailing this emergency work.

Once filed with the City Clerk's office a Requisition will entered and a PO
generated that will allow this Change Order to be implemented.

Thank you,

cc: DPW Administration

299 Main Strget © PO Box 2019 + Nashua, New Hampshire 03061-2019

AMENDED
O-16-015

ORDINANCE

PROVIDING FOR CONFIDENTIAL REDACTIONS ON THE RECORD OF
EXPENDITURES

CITY OF NASHUA

In the Year Two Thousand and Sixteen

The City of Nashua ordains that Part I “Administrative Legislation”, Chapter 5
“Administration of Government”, Part 7 “Taxation and Finance”, Article XX VI “Accounts and
Warrants”, Section 5-129 “Record of accounts or claims allowed” of the Nashua Revised
Ordinances as amended, is hereby further amended by adding the new underlined language as
follows:

Ҥ 5-129. Record of accounts or claims allowed.

The Chief Financial Officer shall keep a record of expenditures, in which he or she shall
enter:

A. The amount and date paid of every account or claim to be examined and audited
the Finance Committee.

B. The name of the person to whom the account or claim was allowed.
Notwithstanding the foregoing, the name of the person or entity to whom the
account or claim was allowed may be redacted in the following situations:

(1) wage garnishments;

(2) workers’ compensation payments: and

(3) payments where disclosure could endanger or compromise police
department personnel. Redactions in this situation may be overridden by a
vote of the Finance Committee.

C. The fund or appropriation from which the account or claim was allowed.
D. The certificate of the Finance Committee examination and audit of the account or
claim.”

All ordinances or parts of ordinances inconsistent herewith are hereby repealed.

This legislation shall take effect upon passage.

w MELANSON

Single Audit

Schedule of Expenditures of Federal Awards

We will subject the Schedule of Expenditures of Federal Awards (the Schedule) 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 Data Collection Form will summarize our audit findings,
amounts and conclusions. 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.

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 material noncompliance with applicable laws and regulations, the

800.282.2440 | melansoncpas.com

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