MELANSON| giaWie
ACCOUNTANTS © AUDITORS
102 Perimeter Road
Nashua, NH 03063
(603)882-1111
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.
