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auditor’s report, or if necessary, withdraw from the engagement. If our opinions on the basic
financial statements are other than unmodified, we will discuss the reasons with you in advance.
lf, for any reason, we are unable to complete the audit or are unable to form or have not formed
opinions, we may decline to express opinions or to issue a report as a result of this engagement.
In accordance with the requirements of Government Auditing Standards, we will also issue a written
report describing the scope of our testing over internal control over financial reporting and over
compliance with laws, regulations, and provisions of grants and contracts, including the results of
that testing. However, providing an opinion on internal control and compliance over financial
reporting will not be an objective of the audit and, therefore, no such opinion will be expressed.
Group Audit Considerations
Our audit will be a group audit as defined by AU-C Section 600. We have identified Pennichuck
Corporation, and Nashua Airport Authority as components of our group audit. Our Firm will act
as the auditor for Pennichuck Corporation. Another firm will act as the auditor for the Nashua
Airport Authority and we will communicate to the other auditors our intention to rely on their
opinion on the applicable components’ financial statements. At the conclusion of our audit we
will obtain this representation and approval to rely on such opinion.
Engagement Administration and Fees
Engagement Administration
Edward J. Boyd, Jr., CPA is the engagement principal for the audit services specified in this letter.
Those responsibilities include supervising the City services performed as part of this engagement
and signing or authorizing another qualified firm representative to sign the audit report.
In order for us to complete this engagement, and to do so efficiently, we require unrestricted
access to documents and individuals within your organization. We understand that your
employees will prepare all cash and other confirmations we request and will locate and provide
to us any documents selected by us for testing. Any failure to provide such cooperation, and to
do so on a timely basis, will impede our services, and may require us to bill you for additional
time, suspend our services, or withdraw from the engagement.
Fees
Our fee for audit services will be $132,500 for each fiscal year audit. This fee does not include the
audit of Pennichuck Corporation.
This fee assumes the audit of three Federal programs (clusters). The uncertainty surrounding the
affect the COVID-19 pandemic may result in an increase in the number of Federal programs
800.282.2440 | melansoncpas.com
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