© MELANSON
INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Board of Aldermen
City of Nashua, New Hampshire
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the
business-type activities, the aggregate discretely presented component units (except Nashua
Airport Authority), each major fund, and the aggregate remaining fund information of the City of
Nashua, New Hampshire, as of and for the year ended June 30, 2021 (except for Pennichuck
Corporation which is as of and for the year ended December 31, 2020), and the related notes to
the financial statements, which collectively comprise the City’s basic financial statements as listed
in the Table of Contents.
Management's Responsibility for the Financial Statements
The City’s management is responsible for the preparation and fair presentation of these financial
statements in accordance with accounting principles generally accepted in the United States of
America; this includes the design, implementation, and maintenance of internal control relevant to
the preparation and fair presentation of financial statements that are free from material mis-
statement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We did
not audit the financial statements of Nashua Airport Authority, which represents 7.5 percent,
98.4 percent, and 5.4 percent, respectively, of the assets and deferred outflows of resources, net
position and revenues of the aggregate discretely presented component units. Those financial
statements were audited by other auditors whose report thereon has been furnished to us, and
our opinion, insofar as it relates to the amounts included for Nashua Airport Authority is based
solely on the report of other auditors. We conducted our audit in accordance with auditing
standards generally accepted in the United States of America and the standards applicable to
financial audits contained in Government Auditing Standards, issued by the Comptroller General of
the United States. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free from material
misstatement.
Merrimack, New Hampshire
Andover, Massachusetts
Greenfield, Massachusetts
Ellsworth, Maine 800.282.2440 | melansoncpas.com
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