UNFINISHED BUSINESS — None
NEW BUSINESS — None
DISCUSSION
RECORD OF EXPENDITURES
PUBLIC COMMENT
POSSIBLE NON-PUBLIC SESSION
ADJOURNMENT
City of Nashua
Office of the Chief Financial Officer
229 Main Street - Nashua, NH 03060 (603) 589-3171
Fax (603) 589-3233
TO: Members of the Board of Aldermen
rf
FROM: a/ John L. Griffin, CFO/Comptroller
DATE} _February 1, 2016
RE: Melanson Heath Presentation — February 17, 2016
The purpose of this communication is to inform you that Mayor Donchess has scheduled a
presentation by Melanson Heath on Wednesday February 17, 2016 at 7:00 PM in the Aldermanic
Chambers. This presentation will be the first agenda item for the Finance Committee that
evening.
Mr. Scott McIntire, Partner at Melanson Heath, will review the results of the FY2015 Annual
Audit as well as the attached Governance Letter. It would be most helpful if you bring the
recently distributed FY2015 Comprehensive Annual Financial Report with you to the
presentation as Mr. McIntire will refer to the report during his presentation.
MELANSONI| si aNge)
ACCOUNTANTS * AUDITORS
102 Perimeter Road
Nashua, NH 03063
(603)882-111]
melansonheath.com
City of Nashua, New Hampshire
229 Main Street Additional Offices:
Nashua, New Hampshire 03061 Andover, MA
Greenfield, MA
Manchester, NH
Ellsworth, ME
Dear Honorable Mayor and Board of Aldermen:
We have audited the financial statements of the City of Nashua, New Hampshire as
of and for the year ended June 30, 2015 and have issued our report thereon dated
December 30, 2015. Professional standards require that we advise you of the following
matters relating to our audit.
Our Responsibility in Relation to the Financial Statement Audit
As communicated in our engagement letter, our responsibility, as described by profes-
sional standards, is to form and express an opinion about whether the financial state-
ments that have been prepared by management with your oversight are presented fairly,
in all material respects, in conformity with accounting principles generally accepted in the
United States of America. Our audit of the financial statements does not relieve you or
management of your respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and perform our
audit to obtain reasonable, rather than absolute, assurance about whether the financial
statements are free of material misstatement. An audit of financial statements includes
consideration of internal control over financial reporting as a basis for designing audit
procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity's internal control over financial
reporting. Accordingly, as part of our audit, we considered the internal control of the City
solely for the purpose of determining our audit procedures and not to provide any assur-
ance concerning such internal control.
We are also responsible for communicating significant matters related to the audit that
are, in our professional judgment, relevant to your responsibilities in overseeing the
financial reporting process. However, we are not required to design procedures for the
purpose of identifying other matters to communicate to you.
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously
communicated to you.
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, 2015. 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.
e Net OPEB obligation.
e Net pension liability.
Management's estimates of the above are based on various criteria. We evaluated the
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 to 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 30, 2015.
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,
December 30, 2015
j\ THE CITY OF NASHUA The cate CY"
Financial Services
Purchasing Department
wees nee wens pane se ac
February 25, 2016
Memo #16-107
TO: MAYOR DONCHESS
FINANCE COMMITTEE
SUBJECT: CONTRACT AWARD FOR FIELD DAY AND FIREWORKS (VALUE: $14,500)
DEPARTMENT: 177 PARKS AND RECREATION; FUND: GENERAL;
ACCOUNT CLASSIFICATION: 55 OTHER SERVICES
Please see the attached communication from Nicholas Caggiano, Superintendent Parks and Recreation
dated February 29, 2016 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 Superintendent of the Parks and Recreation Department, Board of Public Works (February 29, 2016)
and the Purchasing Department recommend awarding of this contract in an amount of $14,500 to Atlas
PyroVision Entertainment Group, Inc. of Jaffrey, NH.
Respectfully,
a
Purchasing Manager
Dan Kooken
Ce: N Caggiano L Fautex
229 Main Street » Nashua, New Hampshire 03061 « Phone (603) 589-3330 « Fax (603) 589-3344
To:
From:
Re:
A. Motion:
Attachments:
Discussion:
City of Nashua, Public Works Division
Board of Public Works Meeting Date: February 29, 2016
Nicholas Caggiano - Superintendent
Parks and Recreation Department
Contract for the 2016 Fourth of July Fireworks Display.
To approve the award of the 2016 City 4" of July Fireworks Celebration contract
to the low qualified bidder, Atlas PyroVison Entertainment Group of Jaffrey,
N.H., in an amount not to exceed $14,500. Funding will be through Department:
177 Park and Recreation; Fund: General; Account Classification: 55 Other
Services.
Bid comparison, shell count and display information
Under IFB0410-010816 the City solicited bids for the 4™ of July fireworks
display. Bids requested were to include pricing for years 2016 through 2019. It
was the intention of the City to award a three-year contract with an optional fourth
year should the bids include a reduction in price for year two.
Bids were received from three vendors (See attached bid comparison). Atlas
PyroVision Entertainment Group was the apparent low bidder.
The aggressive pricing that was proposed shows the firms strong desire to work
with the City and produce our display. References were checked from other
communities that have used and are currently using Atlas for their fireworks
displays. All of the references had very positive feedback regarding Atlas’ shows.
This year the price of the show was discounted to reflect the firm’s commitment
to the City. The City is not obligated in any way to continue using Atlas in the
upcoming years if the show proves to be unsatisfactory.
Park & Recreation Department staff reviewed with Atlas the expectations of the
City with regard to the length and quality of the display and they are comfortable
Atlas understands these expectations. Additionally, Atlas has a local business in
Nashua.
Based on review of the performance of Atlas in other communities it is the
recommendation of the Park & Recreation Department to award a one year
contract with two optional one year extensions to the lowest qualified bidder
Atlas PyroVision Entertainment Group, Inc. of Jaffrey, NH for the 2016
display at a cost not to exceed $14,500.
THE CITY OF NASHUA “The Gate City’
Adrninisteative Se cvice s
Purchasing De parhre nt
Addendum 2
lFB O07 79-021022
Sewer Replacement Project
February 4, 2022
Information included in this document becomes a part of the original IFB
if you are submitting a paper bid, please sign below to indicate receipt of this additional information and
include this page with your bid submittal. If you are submitting a proposal via Bid Express please be sure to
acknowledge the addendum on the website before submitting your proposal.
Addendum 2 is being issued to madify the plan sheet with the initial IFB.
All other aspects of the original document remain the same.
Please sign and return this page with your submitted proposal, Failure to acknowledge the addendum will
result in the bid submittal being disqualified.
| acknowledge that Addendum 2 has been received and incorporated inte bid submittal for IFB
0779-021022.
Authorized Signature
Date
Name of Firm
229 Main Street « Nashua, New Hampshire 03061 « Phone (603) 589-3330 + Fax (603)
589-3233
Parks & Recreation Division - 4th of July Fireworks Display- Bid Comparison
Bid Item Description Phyrotecnico RS Fireworks Atlas
Jaffery, NH Hudson, NH Jaffery, NH
2016 Fireworks $17,500.00 $17,500.00 $14,500.00
2017 Fireworks $17,000.00 $17,000.00 $15,500.00
2018 Fireworks $17,500.00 $16,500.00 $16,500.00
2019 Fireworks $16,500.00 $17,500.00
2020 Fireworks
Nick Caggiano, Superintendent Parks & Recreation
Division of Public Works
