MELANSONI|sIo ie
ACCOUNTANTS * AUDITORS
10? Perimeter Road
Nashua, NH 03063
March 29, 2018 (603)882-1111
melansonheath.com
Additional Offices:
Mr, John Griffin Andover, MA
Chief Financial Officer Greenfield, MA
. Manchester, NH
City of Nashua Ellsworth, ME
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 as of June 30, 2018 and 2019 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, 2018 and 2019. 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 man-
agement'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 management 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. The following RSI is required by accounting principles
generally accepted in the United States of America. This RSI will be subjected to certain
limited procedures but will not be audited:
Management's Discussion and Analysis
Schedule of Funding Progress — Other Post-Employment Benefits
Employer’s Schedule of Proportionate Share of the Net Pension Liability
Schedule of Contributions
Schedule of Changes in Net Pension Liability
