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Board Of Aldermen - Agenda - 7/12/2022 - P108

By dnadmin on Mon, 11/07/2022 - 07:49
Document Date
Fri, 07/08/2022 - 14:56
Meeting Description
Board Of Aldermen
Document Type
Agenda
Meeting Date
Tue, 07/12/2022 - 00:00
Page Number
108
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_a__071220…

© MELANSON

auditor’s report, or if necessary, withdraw from the engagement. If our opinions on the basic
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.

In accordance with the requirements of Government Auditing Standards, we will also issue a written
report describing the scope of our testing over internal control over financial reporting and over
compliance with laws, regulations, and provisions of grants and contracts, including the results of
that testing. However, providing an opinion on internal control and compliance over financial
reporting will not be an objective of the audit and, therefore, no such opinion will be expressed.

Group Audit Considerations

Our audit will be a group audit as defined by AU-C Section 600. We have identified Pennichuck
Corporation, and Nashua Airport Authority as components of our group audit. Our Firm will act
as the auditor for Pennichuck Corporation. Another firm will act as the auditor for the Nashua
Airport Authority and we will communicate to the other auditors our intention to rely on their
opinion on the applicable components’ financial statements. At the conclusion of our audit we
will obtain this representation and approval to rely on such opinion.

Engagement Administration and Fees

Engagement Administration

Edward J. Boyd, Jr., CPA is the engagement principal for the audit services specified in this letter.
Those responsibilities include supervising the City services performed as part of this engagement
and signing or authorizing another qualified firm representative to sign the audit report.

In order for us to complete this engagement, and to do so efficiently, we require unrestricted
access to documents and individuals within your organization. We understand that your
employees will prepare all cash and other confirmations we request and will locate and provide
to us any documents selected by us for testing. Any failure to provide such cooperation, and to
do so on a timely basis, will impede our services, and may require us to bill you for additional
time, suspend our services, or withdraw from the engagement.

Fees
Our fee for audit services will be $132,500 for each fiscal year audit. This fee does not include the

audit of Pennichuck Corporation.

This fee assumes the audit of three Federal programs (clusters). The uncertainty surrounding the
affect the COVID-19 pandemic may result in an increase in the number of Federal programs

800.282.2440 | melansoncpas.com
10

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Board Of Aldermen - Agenda - 7/12/2022 - P108

Board Of Aldermen - Agenda - 7/12/2022 - P109

By dnadmin on Mon, 11/07/2022 - 07:49
Document Date
Fri, 07/08/2022 - 14:56
Meeting Description
Board Of Aldermen
Document Type
Agenda
Meeting Date
Tue, 07/12/2022 - 00:00
Page Number
109
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_a__071220…

© MELANSON

(clusters) required to be audited in compliance with Uniform Guidance. As a result, additional
fees may apply. We will discuss this with you once this determination is made.

Our invoices for these fees will be rendered each month as work progresses and are payable on
presentation. The above fees are based on anticipated cooperation from your personnel and the
assumption that unexpected circumstances will not be encountered during the audit. If significant
additional time is necessary, we will discuss it with you and arrive at a new fee estimate before
we incur the additional costs. Our fee also anticipates that the City will prepare trial balances and
supporting schedules. As part of the engagement, we will be available during the year to consult
with you on financial management and accounting matters of a routine nature. Additional fees at
our standard hourly rates will be charged for any other out-of-scope services.

As part of this engagement, bound copies of financial statements will not be provided unless
specifically requested, and are limited to twenty {20) copies. Hard copies of the Management
Letter, Governance Letter, Single Audit Report, will not be provided as part of this engagement.
Additional copies of the financial statements, and hard copies of other reports are available upon
request, with the associated costs of reproduction billed at our standard hourly rates plus out-of-
pocket expenses.

Billing and Termination of Services for Nonpayment

We specifically reserve the right to cease providing services and, if necessary in our sole opinion,
to withdraw from the engagement if any fees are unpaid for more than sixty (60) days from the
date of our invoice. If we elect to terminate our services for nonpayment, or for any other reason
provided for in this letter, our engagement will be deemed to have been completed upon written
notification of termination, even if we have not completed our engagement. You will be obligated
to compensate us for all time expended, and to reimburse us for all of our out-of-pocket costs,
through the date of termination.

Other Matters

Communications Via Email

In connection with this engagement, we request that you provide as much documentation as
possible via our secure portal, ShareFile, instead of through email. As emails can be intercepted
and read, disclosed, or otherwise used or communicated by an unintended third party, or may
not be delivered to each of the parties to whom they are directed and only to such parties, we
cannot guarantee or warrant that emails from us will be properly delivered and read only by the
addressee. Therefore, we specifically disclaim and waive any liability or responsibility whatsoever
for interception or unintentional disclosure of emails transmitted by us in connection with the
performance of this engagement. In that regard, you agree that we shall have no liability for any
loss or damage to any person or entity resulting from the use of email transmissions, including

800.282.2440 | melansoncpas.com
1t

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Board Of Aldermen - Agenda - 7/12/2022 - P109

Board Of Aldermen - Agenda - 7/12/2022 - P110

By dnadmin on Mon, 11/07/2022 - 07:49
Document Date
Fri, 07/08/2022 - 14:56
Meeting Description
Board Of Aldermen
Document Type
Agenda
Meeting Date
Tue, 07/12/2022 - 00:00
Page Number
110
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_a__071220…

© MELANSON

any consequential, incidental, direct, indirect, or special damages, such as loss of revenues or
anticipated profits, or disclosure or communication of confidential or proprietary information.

Publishing of the Financial Statements

You are responsible to notify us in advance of your intent to reproduce our report for any reason,
in whole or in part, and to give us the opportunity to review any printed material containing our
report before its issuance. Such notification does not constitute an acknowledgement on our part
of any third party's intent to rely on the financial statements. With regard to financial statements
published electronically on your internet website, you understand that electronic sites are a
means to reproduce and distribute information. We are not required to read the information
contained in your sites, or to consider the consistency of other information in the electronic site
with the original document.

Subsequent Events

You agree to inform us of facts that may affect the basic financial statements of which you may
become aware during the period from the date of the auditor's report to the date the financial
statements are issued.

Recommendations

During the course of the audit, we may observe opportunities for economy in, or improved controls
over, your operations. We will bring such matters to the attention of the appropriate level of man-
agement, either orally or in writing.

Peer Review Report
In accordance with the requirements of Government Auditing Standards, a copy of our latest external
peer review report of our firm is available upon request for your consideration and files.

Communication with Those Charged with Governance
At the conclusion of our audit engagement, we will communicate to those charged with governance
the following significant findings from the audit:

e Our view about the qualitative aspects of the City’s significant accounting practices;
e Significant difficulties, if any, encountered during the audit;

e Uncorrected misstatements, other than those we believe are trivial, if any;

« 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;

800.282.2440 melansoncpas.com
12

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Board Of Aldermen - Agenda - 7/12/2022 - P110

Board Of Aldermen - Agenda - 7/12/2022 - P111

By dnadmin on Mon, 11/07/2022 - 07:49
Document Date
Fri, 07/08/2022 - 14:56
Meeting Description
Board Of Aldermen
Document Type
Agenda
Meeting Date
Tue, 07/12/2022 - 00:00
Page Number
111
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_a__071220…

© MELANSON

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

e Representations we requested from management;
e Management’s consultations with other accountants, if any; and

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

Records and Records Retention
In connection with this engagement, we request that you provide as much documentation as
possible via our secure portal, ShareFile, instead of providing hardcopies.

The audit documentation for this engagement is the property of Melanson 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’s personnel.
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.

It is our policy to retain our audit documentation for a period of at least seven years from the
date of our report.

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 auditors and look forward to working with you and your
staff.

Sincerely,

they e-f4.

Edward J. Boyd, CPA
Principal

800.282.2440 melansoncpas.com
13

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Board Of Aldermen - Agenda - 7/12/2022 - P111

Finance Committee - Agenda - 4/20/2022 - P10

By dnadmin on Sun, 11/06/2022 - 21:43
Document Date
Fri, 04/15/2022 - 11:50
Meeting Description
Finance Committee
Document Type
Agenda
Meeting Date
Wed, 04/20/2022 - 00:00
Page Number
10
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/fin_a__042020…

1.

General Terms and Conditions

DEFINITIONS Unless otherwise required by the context, "Professional Consultant”, and its
successors, transferees and assignees (together “Professional Consultant”) includes any of
the Professional Consultant's consultants, sub consultants, contractors, and subcontractors

PROFESSIONAL CONSULTANT STATUS The parties agree that Professional Consultant shall
have the status of and shall perform all work under this contract as a Professional
Consultant, maintaining control over all its consultants, sub consultants, contractors, or
subcontractors. The only contractual relationship created by this contract is between the
City of Nashua and Professional Consultant, and nothing in this contract shall create any
contractual relationship between the City of Nashua and Professional Consultant's
consultants, sub consultants, contractors, or subcontractors. The parties also agree that
Professional Consultant is not a City of Nashua employee and that there shall be no:

(1) Withholding of income taxes by the City of Nashua:

(2) Industrial insurance coverage provided by the City of Nashua;

(3} Participation in group insurance plans which may be available to employees
of the City of Nashua;

(4) Participation or contributions by either the Professional Consultant or the
City of Nashua to the public employee’s retirement system;

(5) Accumulation of vacation leave or sick leave provided by the City of
Nashua;

(6) Unemployment compensation coverage provided by the City of Nashua.

STANDARD OF CARE Professional Consultant shall be responsible for the professional
quality, technical accuracy, timely completion, and coordination of all work performed
under this contract. Professional Consultant warrants that all work shall be performed with
the degree of professional skill, care, diligence, and sound practices and judgment that are
normally exercised by recognized professional firms with respect to services of a similar
nature. It shall be the duty of Professional Consultant to assure at its own expense that all
work is technically sound and in conformance with all applicable federal, state, and local
laws, statutes, regulations, ordinances, orders, or other requirements. In addition to all
other rights which the City of Nashua may have, Professional Consultant shall, at its own
expense and without additional compensation, re-perform work to correct or revise any
deficiencies, omissions, or errors in the work or the product of the work or which result
from Professional Consultant's failure to perform in accordance with this standard of care.
Any approval by the City of Nashua of any products or services furnished or used by
Professional Consultant shall not in any way relieve Professional Consultant of the
responsibility for professional and technical accuracy and adequacy of its work. City of
Nashua review, approval, or acceptance of, or payment for any of Professional Consultant's
work under this contract shall not operate as a waiver of any of the City of Nashua's rights
or causes of action under this contract, and Professional Consultant shall be and remain
liable in accordance with the terms of the contract and applicable law.

Professional Consultant shall furnish competent and skilled personnel to perform the work
under this contract. The City of Nashua reserves the right to approve key personnel

GC 2 of 13

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Finance Committee - Agenda - 4/20/2022 - P10

Board Of Aldermen - Agenda - 7/12/2022 - P112

By dnadmin on Mon, 11/07/2022 - 07:49
Document Date
Fri, 07/08/2022 - 14:56
Meeting Description
Board Of Aldermen
Document Type
Agenda
Meeting Date
Tue, 07/12/2022 - 00:00
Page Number
112
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_a__071220…

© MELANSON

EER ERE EERE EER ER EEE EER EEE ER EE EE EEE

RESPONSE:
This letter correctly sets forth our understanding.

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

Signature:

Name:

Title:

Date:

800.282.2440 melansoncpas.com
14

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Board Of Aldermen - Agenda - 7/12/2022 - P112

Board Of Aldermen - Agenda - 7/12/2022 - P113

By dnadmin on Mon, 11/07/2022 - 07:49
Document Date
Fri, 07/08/2022 - 14:56
Meeting Description
Board Of Aldermen
Document Type
Agenda
Meeting Date
Tue, 07/12/2022 - 00:00
Page Number
113
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_a__071220…

APPOINTMENTS BY THE MAYOR

JULY 12, 2022

Nashua Arts Commission

Sara Ceaser (re-appointment) Term to Expire: April 1, 2025
3 Pine Street, Studio 2D
Nashua, NH 03060

| respectfully request that these appointments be confirmed.
Jim Donchess, Mayor

Page Image
Board Of Aldermen - Agenda - 7/12/2022 - P113

Board Of Aldermen - Minutes - 7/7/2022 - P1

By dnadmin on Mon, 11/07/2022 - 07:49
Document Date
Thu, 07/07/2022 - 00:00
Meeting Description
Board Of Aldermen
Document Type
Minutes
Meeting Date
Thu, 07/07/2022 - 00:00
Page Number
1
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_m__070720…

A special meeting of the Board of Aldermen was held Thursday, July 7, 2022, at 7:00 p.m. in the aldermanic chamber
as well as via Zoom teleconference.

President Lori Wilshire presided; Interim Deputy City Clerk Tara King recorded.
Prayer was offered by Interim Deputy City Clerk Tara King; Alderman Tyler Gouveia led in the Pledge to the Flag.

To join by Zoom — please refer to the agenda or the website for the meeting link and telephone number.

Let's start the meeting by taking a roll call attendance. When each member states their presence, please indicate if
participating via Zoom state why you are not meeting in person and whether there is anyone in the room with you during
this meeting which is required under the Right-To-Know Law.

Interim Deputy City Clerk King called the roll and asked them to state the reason he or she could not attend,
confirmed that they could hear the proceedings, and stated who was present with him or her.

The roll call was taken with 13 members of the Board of Aldermen present: Alderman O’Brien,

Alderman Sullivan, Alderman Klee, Alderman Lopez, Alderman Jette, Alderman Clemons, Alderwoman Kelly,
Alderman Comeau, Alderman Dowd, Alderman Gouveia, Alderman Thibeault, Alderwoman Timmons, Alderman
Wilshire.

Alderman Moran was recorded absent.

Mayor James W. Donchess, Corporation Counsel Steven A. Bolton, and John Griffin, CFO/Treasurer/Tax Collector
were also in attendance.

President Wilshire to turn the meeting over to Chairman of Budget Review Committee Richard A. Dowd.

PUBLIC HEARINGS

R-22-041
RELATIVE TO THE SUPPLEMENTAL APPROPRIATION OF $500,000 OF FY2022 ASSIGNED FUND BALANCE
INTO FUND 7025 “CITY RETIREMENT TRUST FUND”

TESTIMONY IN FAVOR - None

TESTIMONY IN OPPOSITION — None

TESTIMONY IN FAVOR - None

TESTIMONY IN OPPOSITION - None

Chairman Dowd closed the public hearing on Resolution R-22-041 at 7:14 p.m.
Chairman Dowd opened the public hearing on Resolution R-22-044 at 7:14 p.m.

R-22-044
RELATIVE TO THE SUPPLEMENTAL APPROPRIATION OF $1,500,000 OF FY2022 ASSIGNED FUND
BALANCE INTO DEPARTMENT 126 “FINANCIAL SERVICES”, ACCOUNT 68500 “ABATEMENTS”

TESTIMONY IN FAVOR - None

TESTIMONY IN OPPOSITION - None

TESTIMONY IN FAVOR - None

TESTIMONY IN OPPOSITION - None

Chairman Dowd closed the public hearing on Resolution R-22-044 at 7:30 p.m.

ADJOURNMENT

Page Image
Board Of Aldermen - Minutes - 7/7/2022 - P1

Board Of Aldermen - Minutes - 7/7/2022 - P2

By dnadmin on Mon, 11/07/2022 - 07:49
Document Date
Thu, 07/07/2022 - 00:00
Meeting Description
Board Of Aldermen
Document Type
Minutes
Meeting Date
Thu, 07/07/2022 - 00:00
Page Number
2
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_m__070720…

Special Board of Aldermen 07-07-2022 Page 2
MOTION BY ALDERMAN O’BRIEN THAT THE JULY 7, 2022, SPECIAL MEETING OF THE BOARD OF
ALDERMEN BE ADJOURNED

MOTION CARRIED

The meeting was declared adjourned at 7:30 p.m.

Michael B. O’Brien, Sr., Alderman-at-Large
Clerk

Attest: Tara King, Interim Deputy City Clerk

Page Image
Board Of Aldermen - Minutes - 7/7/2022 - P2

Board Of Aldermen - Agenda - 7/7/2022 - P1

By dnadmin on Mon, 11/07/2022 - 07:49
Document Date
Fri, 07/01/2022 - 09:48
Meeting Description
Board Of Aldermen
Document Type
Agenda
Meeting Date
Thu, 07/07/2022 - 00:00
Page Number
1
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_a__070720…

SPECIAL BOARD OF ALDERMEN
JULY 7, 2022

7:00 PM Aldermanic Chamber and via Zoom

Join Zoom Meeting: https://usO2web.zoom.us/j/85624628013?pwd=V GJaNXUyeXRCU2NWeEtvSERHcWhYUTO09
Meeting ID: 856 2462 8013 Passcode: 852592

Join by telephone: 1-929-205-6099
Meeting ID: 856 2462 8013 Passcode: 852592

If for some reason you cannot connect to Zoom, please contact us at (603) 589-3329 and they will help you with
connectivity. The public may also view the meeting via Channel 16.

PRESIDENT LORI WILSHIRE CALLS ASSEMBLY TO ORDER

PRAYER OFFERED BY INTERIM DEPUTY CITY CLERK TARA KING
PLEDGE TO THE FLAG LED BY ALDERMAN TYLER GOUVEIA
ROLL CALL

PUBLIC HEARING

R-22-041
RELATIVE TO THE SUPPLEMENTAL APPROPRIATION OF $500,000 OF FY2022 ASSIGNED FUND BALANCE
INTO FUND 7025 “CITY RETIREMENT TRUST FUND”

Testimony in Favor

Testimony in Opposition

Testimony in Favor

Testimony in Opposition

R-22-044
RELATIVE TO THE SUPPLEMENTAL APPROPRIATION OF $1,500,000 OF FY2022 ASSIGNED FUND
BALANCE INTO DEPARTMENT 126 “FINANCIAL SERVICES”, ACCOUNT 68500 “ABATEMENTS”

Testimony in Favor

Testimony in Opposition

Testimony in Favor

Testimony in Opposition

ADJOURNMENT

Page Image
Board Of Aldermen - Agenda - 7/7/2022 - P1

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