« MELANSON
May 9, 2022
Mr. John Griffin
Chief Financial Officer
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,
business-type activities, each major fund, and the aggregate remaining fund information of City
of Nashua, New Hampshire (the City) as of June 30, 2022 and 2023, 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, 2022 and 2023. We are pleased
to confirm our acceptance and our understanding of this audit engagement by means of this
letter.
The objectives of our audit of our financial statements are to obtain reasonable assurance about
whether the financial statements as a whole are free from material misstatement, whether due
to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance
is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an
audit conducted in accordance with auditing standards generally accepted in the United States of
America (GAAS) and, in accordance with Government Auditing Standards, will always detect a
material misstatement when it exists. Misstatements, including omissions, can arise from fraud
or error and are considered material if there is a substantial likelihood that, individually or in the
aggregate, they would influence the judgment made by a reasonable user based on the financial
statements.
The objectives of our compliance audit are to obtain sufficient appropriate audit evidence to form
an opinion and report at the level specified in the governmental audit requirement about
whether the entity complied in all material respects with the applicable compliance requirements
and identify audit and reporting requirements specified in the governmental audit requirement
that are supplementary to GAAS and Government Auditing Standards , if any, and perform
procedures to address those requirements.
Merrimack, New Hampshire
Andover, Massachusetts
Greenfield, Massachusetts
Ellsworth, Maine 800.282.2440 | melansoncpas.com
