MELANSON| SENS
ACCOUNTANTS * AUDITORS
102 Perimeter Road
Nashua, NH 03063
(603) 882-1111
melansonheath.com
January 14, 2020
Additional Offices:
eee Andover, MA
Mr. John Griffin Gieenfield. MA
Chief Financial Officer Manchester, NH
Ellsworth, ME
City of Nashua
229 Main Street
Nashua, New Hampshire 03061
Dear Mr. Griffin:
You have requested that we audit the basic financial statements of the governmental activities,
the business-type activities, each major fund, and the aggregate remaining fund information of
the City of Nashua, New Hampshire (the City), as of June 30, 2020 — 2021 and for the years then
ended, and the related notes to the financial statements. In addition, we will audit the City’s
compliance over major federal award programs for the years ended June 30, 2020 - 2021. We are
pleased to confirm our acceptance and our understanding of this audit engagement by means of
this letter. Our audits will be conducted with the objectives of our expressing an opinion on each
opinion unit and an opinion on compliance regarding the City’s major federal award programs.
Accounting principles generally accepted in the United States of America require that certain
information be presented to supplement the basic financial statements, including the management’s
discussion and analysis (MD&A) and various pension and other post-employment benefits (OPEB)
schedules. Such information, although not a part of the basic financial statements, is required by
the Governmental Accounting Standards Board, who considers it to be an essential part of financial
reporting for placing the basic financial statements in an appropriate operational, economic, or
historical context. As part of our engagement, we will apply certain limited procedures to the required
supplementary information (RSI) in accordance with auditing standards generally accepted in the
United States of America. These limited procedures will consist primarily of inquiries of manage-
ment regarding their methods of measurement and presentation, and comparing the information for
consistency with management’s responses to our inquiries. We will not express an opinion or provide
any form of assurance on the RSI.
Supplementary information other than RSI will accompany the City’s basic financial statements. We
will subject the following supplementary information to the auditing procedures applied in our
audit of the basic financial statements and certain additional procedures, including comparing
and reconciling the supplementary information 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.
