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Compliance with All Ethics Requirements Regarding Independence

The engagement team and others in our Firm have complied with all relevant ethical
requirements regarding independence. Safeguards that have been applied to eliminate
threats to independence or reduce them to an acceptable level include annual certifica-
tion by all Firm staff of independence.

Qualitative Aspects of the Entity’s Significant Accounting Practices
Significant Accounting Policies

Management has the responsibility to select and use appropriate accounting policies.
A summary of the significant accounting policies adopted by the City is included in the
notes to the financial statements. There have been no new accounting policies and no
changes in significant accounting policies or their application during the year ended
June 30, 2016. No matters have come to our attention that would require us, under
professional standards, to inform you about (1) the methods used to account for sig-
nificant unusual transactions and (2) the effect of significant accounting policies in
controversial or emerging areas for which there is a lack of authoritative guidance or

consensus.
Significant Accounting Estimates

Accounting estimates are an integral part of the financial statements prepared by man-
agement and are based on management's current judgments. Those judgments are
normally based on knowledge and experience about past and current events and
assumptions about future events. Certain accounting estimates are particularly sensitive
because of their significance to the financial statements and because of the possibility
that future events affecting them may differ markedly from management's current

judgments.

The most sensitive accounting estimates affecting the financial statements are:

e Estimated lives and depreciation methods for depreciable assets.
e Collectability of receivables.

@ Net OPEB obligation.

e Net pension liability.

Management's estimates of the above are based on various criteria. We evaluated the

+ ad te davolan en aatimnatae ane Alatercnsin and feat tt ten
key factors and assumptions used to develop these estimates and determined that it is

reasonable in relation to the basic financial statements taken as a whole and in relation
to the applicable opinion units.

Financial Statement Disclosures

Certain financial statement disclosures involve significant judgment and are particularly
sensitive because of their significance to financial statement users. We noted no partic-
ularly sensitive disclosures affecting the City’s financial statements.

Identified or Suspected Fraud

We have not identified or obtained information that indicates that fraud may have
occurred.

Significant Difficulties Encountered during the Audit

We encountered no significant difficulties in dealing with management relating to the
performance of the audit.

Uncorrected and Corrected Misstatements

For purposes of this communication, professional standards require us to accumulate

all known and likely misstatements identified during the audit, other than those that

we believe are trivial, and communicate them to the appropriate level of management.
Further, professional standards require us to also communicate the effect of uncorrected
misstatements related to prior periods on the relevant classes of transactions, account
balances or disclosures, and the financial statements as a whole and each applicable
opinion unit. We have not identified any uncorrected misstatements.

In addition, professional standards require us to communicate to you all material, cor-
rected misstatements that were brought to the attention of management as a result of
our audit procedures. There were no identified material misstatements, either individually
or in the aggregate, to the financial statements taken as a whole or to the applicable

opinion units.

Disagreements with Management

For purposes of this letter, professional standards define a disagreement with manage-
ment as a matter, whether or not resolved fo our satisfaction, concerning a financial
accounting, reporting, or auditing matter, which could be significant to the City’s finan-
cial statements or the auditor's report. No such disagreements arose during the course
of the audit.

Representations Requested from Management

We have requested certain written representations from management, which are included
in the letter dated December 20, 2016.

Management's Consultations with Other Accountants

In some cases, Management may decide to consult with other accountants about
auditing and accounting matters. Management informed us that, and to our knowledge,
there were no consultations with other accountants regarding auditing and accounting

matters.

Other Significant Matters, Findings or Issues

In the normal course of our professional association with the City, we generally discuss
a variety of matters, including the application of accounting principles and auditing
standards, operating and regulatory conditions affecting the entity, and operational
plans and strategies that may affect the risks of material misstatement. None of the
matters discussed resulted in a condition to our retention as the City’s auditors.

Other Information in Documents Containing Audited Financial Statements

Pursuant to professional standards, our responsibility as auditors for other information in
documents containing the City’s audited financial statements does not extend beyond
the financial information identified in the audit report, and we are not required to perform
any procedures to corroborate such other information. However, in accordance with
such standards, we have read the information (if applicable) and considered whether
such information, or the manner of its presentation, was materially inconsistent with the
presentation in the financial statements.

Our responsibility also includes communicating to you any information which we believe is
a material misstatement of fact. Nothing came to our attention that caused us to believe

that such information, or its manner of presentation, is materially inconsistent with the
information, or manner of its presentation, appearing in the financial statements.

This report is intended solely for the information and use of the governing body and
management of the City and is not intended to be and should not be used by anyone
other than these specified parties.

Sincerely,

Molaro Hoath

December 20, 2016

Jim Donchess

Mayor - City oF NASHUA

February 17, 2017
To: Board of Aldermen Finance Committee
Re: McFarland Johnson contract amendment for Park and Ride project engineering

In June 2016, the City entered into a contract for engineering services with McFarland Johnson
for the Park and Ride project located at 25 Crown Street. This project is entirely funded by a NH
Department of Transportation grant.

During recent geotechnical work at the site required to plan and design stormwater management
for the project, elevated levels of a contaminant were found in one of the groundwater wells
sampled. This finding requires further investigation and notification to NH Department of
Environmental Services. Because this work was not planned within the scope of the project, a
contract amendment was necessary. The needed scope of work will be completed by sub-
contractor SanbornHead for the amount of $6,500 paid by the grant. Any additional groundwater
sampling or monitoring required during the construction of the project will be incorporated into
the construction budget.

229 Main Street * PO Box 2019 « Nashua, New Hampshire 03061-2019
603.589.3260 + fax 603.594.3450 * NashuaMayor@NashuaNH.gov
www.NashuaNH.gov

Jim Donchess

Mayor - Ciry oF NASHUA

February 17, 2017

To: Board of Aldermen Finance Committee

Re: Hoyle Tanner and Associates contract amendment for Nashua Canal pedestrian bridge
engineering services

In June 2016, the City entered into a contract for engineering services with Hoyle Tanner and
Associates for the pedestrian bridge over the Nashua Canal, with a crosswalk on Ledge Street
and a trail connection to the Heritage Rail Trail. This project is 80% funded by a NH
Department of Transportation grant with a 20% match from the City.

This contract amendment includes an additional $715 fee for geotechnical services not originally
budgeted for this project. The original boring location adjacent to Ledge Street had to be
relocated due to conflict with a large underground drainpipe. The boring done at this location
required five feet of rock coring not included in the original contract.

The additional fee associated with this contract amendment for geotechnical services is $715, of
that $143 is the match portion for which the City is responsible.

229 Main Street * PO Box 2019 « Nashua, New Hampshire 03061-2019
603.589.3260 + fax 603.594.3450 * NashuaMayor@NashuaNH.gov
www.NashuaNH.gov

) THE CITY OF NASHUA "The Gate City"

Financial Services

Purchasing Department

March 9, 2017
Memo #17-098

TO: MAYOR DONCHESS
FINANCE COMMITTEE

SUBJECT: NPD MAIN ELECTRICAL PANEL AND BREAKER UPGRADE (VALUE: $48,900)
DEPARTMENT: 150 POLICE; FUND: TRUST FUND BUILDING AND IMPROVEMENTS

Please see the attached communication from Karen A. Smith, Business Manager dated February 8, 2017
for the information related to this purchase.

Pursuant to § 5-78 Major purchases (greater than $10,000) A. All supplies and contractual services,

except as otherwise provided herein, when the estimated cost thereof shall exceed $10,000 shall be
purchased by formal, written contract from the lowest responsible bidder, after due notice inviting bids.

The Nashua Police Department Business Manager and the Purchasing Department recommend award of
this contract in the amount of $48,900 to Electronics Environments Corporation of Marlborough, MA.

Respecifully, _

Purchasing Manager

Ce: K Smith A Lavoie

229 Main Street e Nashua, New Hampshire 03061 e Phone (603) 589~3330 e Fax (603) 589-3344

NASHUA POLICE
DEPARTMENT Date: 8 February 2017

Intradepartmental Communication

To: Dan Kooken, Purchasing Manager
From: Karen A. Smith, Business Manager

Subject: Nashua Police Department Main Electrical Panel and Breaker Upgrade

During the NPD generator project, it was identified that our main electrical panel and breakers were
defective and beyond the service lie, Three quotes were obtained from the following vendors:

VENDOR NAME ADDRESS AMOUNT
Electronic Environments Mariborough, MA $48,900.00
Corporation

Norman E. Day, tne. Nashua, NH $49,675.00
Stellos Electric Nashua, NH $57,227.00

The Nashua Police Department recammends the contract to the lowest quote received from Electronics
Environments Corporations in the amount of $48,900 for the replacement of the main electrical panel and
breaker upgrade at the Nashua Police Department.

Sincerely,

A
‘bo

-, we fi oN Hea,
Grrl on ts
Karen A. Smith
Business Manager

w¢ Electronic —
47 Environments

fafrastructure Satutians

January 9, 2017

Nashua Police Dept

0 Panther Way
Nashua NH
03062 ,

Nationwide Services

Corporate Headquarters
410 Forest Street
Marlborough, MA 01752
USA

Tel 800-342-5332
Fax 508-303-0579

www.eecnet.com

RE: EEC Proposal #

Dear Sirs,

Electronic Environments Corporation (EEC) is pleased to submit the following proposal to provide
switchboard replacement for the Police Station located on Panther Way, Nashua New Hampshire.

SCOPE OF WORK: Switchboard Replacement

© Power Down Preparation
© During off hours

Provide temporary power for the call center
Provide temporary power for the Fire Alarm Control Panel

® Switchboard removal
o During off hours

Remove power from Switchboard

Provide Lock out Tag out

Removal ali dead front covers

Phase and Label all feeders

Disconnect feeders and protect from damage

Provide switchboard section separation

Provide rigging to remove and dispose of old switchboard

© Switchboard installation
© During off hours

Assemble distribution section #2

Provide conduit entry to new section

Termination of feeders to new section #2 circuit breakers
Assemble distribution section #1

Provide conduit entry to new section

Termination of feeders to new section #1 circuit breakers
Assemble Main feeder termination cabinet

Terminate main feeders to Main section

Restore power and test

Electrical room updates
o During normal hours
« Furnish and install drip pan for the sprinkler pipe above the switchboard location

* Furnish and install 200 amp fusible disconnect for a transformer

Square D I-Line Switchboard
Net Price .......sscssssssecceccereeer seeesescsessares da ceseneveverereoeees $ 58,800.00

General Electric Switchboard

Net Price ............cccseeees dese deneunecerscececennrecanscenvseensece -- $48,900.00

Prices do not include any applicable federal, state, or local taxes.
(This price is valid for 30 days from date of issue)

NOTES, ASSUMPTIONS AND EXCLUSIONS:

All work is to be performed during the normal working hours of Mon-Fri 7:00 am to 3:30 pm unless
otherwise noted in this proposal

All areas where work is to be performed shall be easily accessible for the duration of this project. Any
additional time required due to access issues beyond Electronic Environments Corporations contro! shall be
considered additional time and billed accordingly. Additional temp. requiremnts.

There shall be parking available for two (2) EEC Company vehicles for the duration of this project

Fire Alarm and/or Fire Suppression System(s) must be disarmed daily and are the customer’s
responsibility.

Prevailing or Davis Bacon wages are not included in this proposal. If it is determined that prevailing wages
are applicable, additional costs will be added.

Existing conditions of building systems meet all national and state building code requirements.

Communication with building owner regarding the proposed work to take place at the site and obtaining
their approval, including any construction standards or requirements for this project, is the responsibility of

the customer.
The client shall provide adequate space for EEC personnel to coordinate construction activities.

Per NFPA 70E, EEC will require a scheduled shut down for energized electrical work.
An Energized Electrical Work Permit may be issued if de-energizing is deemed infeasible.
Sales tax EXCLUDED.

shall conform to the performance specifications set forth in the documents supplied to you by EEC for
period of one year following EEC’s notice to you of the substantial completion of the installation, subject

to the following terms and conditions:

1. Notice- You agree to provide EEC with prompt notice describing any defect within 30 days of
discovery of such defect. Such notice will be accompanied by all available supporting data.

2. No Modifications- Any modifications, changes, or alterations to the equipment installed by EEC,
without the express prior written consent of EEC, will automatically void this warranty.

3. Maintenance and Use- Any maintenance or use of the equipment installed by EEC that does not
conform to the specifications set forth in the documents supplied to you by EEC will automatically
void this warranty. You shall maintain detailed records of your use and maintenance of such

equipment during the term of this warranty.

4. Correction of Defect- If this warranty has not been voided or expired, EEC shall examine and, at
EEC’s option, either repair or replace the reported defect in a timely manner without charge for
materials and labor. Conditional to this is; (a) you agree to maintain adequate records of your use and
maintenance of defected equipment, (b) you make said records readily available to EEC, and (c) you
agree to provide EEC with all support personnel and equipment necessary to locate and correct for the

reported defect.

5. Uncovered Defect- In the event that the defect reported by you is not covered by this warranty, you
agree to pay EEC its standard changes for materials and labor for all services rendered, plus all
reasonable travel and incidental expenses associated with providing such services.

6. No Extension of Term Through Repair- Repair or replacement of any defective part shall not
extend the period of this warranty.

7. Subordination to Warranties of Manufactures and Suppliers- EEC hereby assigns to you, to the
extent permitted, any warranties made by the manufacturers and suppliers of the equipment installed
by EEC (and the components thereof). When applicable, such warranties shail take precedence over
EEC’s warranties hereunder, and you shall take reasonable efforts to enforce such warranties before

enforcing any of EEC’s warranties hereunder.

8. Limitations- THERE ARE NO WARRANTIES, INCLUDING THE WARRANTY OF
MERCHANTABLITY AND FITNESS, EXTENDING BEYOND THOSE SET FORTH IN THIS ARTICLE.
IN NO EVENT SHALL EEC BE LIABLE FOR ANY INCIDENTAL, CONSEQUENTIAL, OR SPECIAL
DAMAGES OF ANY KIND ARISING OUT OF OR IN CONNECTION WITH THE PRODUCTS AND

SERVICES DESCRIBED HEREIN.
We hope this proposal meets your requirements and look forward to working with you.
Sincerely,
Scott D. Willard
Should the above proposal meet with your approval, please sign below and return.
Agreement Accepted By: Agreement Offered By:

Name: