Objectives, Scope, Methodology of the Audit
The scope of the Management Audit included the review of written and unwritten policies and
procedures; review and evaluation of the policies, practices and procedures related to the
management of the Assessing Department; and review of the organizational structure and the
staffing of the Assessing Department. The Management Audit was not intended to review
individual property cards and assessments, The statutory abatement rules and regulations
guide that process.
In conducting the audit, one on one meetings were held with all of the members of the
Assessing Department staff. The assessing calendar, internal procedures, various reports, and
internal and external software applications were also reviewed. The audit did include the
observation of updating AssessPRO records, review of various data contained within the
system and some practices used by assessing staff.
Meetings and consultations were also held with the principals of KRT Appraisal, Patriot
Properties and CDMSmith. KRT Appraisal most recently conducted the Revaluation. Patriot
Properties is the company that developed, installed and maintains AssessPRO, the Computer
Assisted Mass Appraisal (CAMA) system that contains all of the property records for the City.
CDMSmith has assisted the City of Nashua in the development of its GIS operations for over
two decades.
