Agenda

Jim Donchess

Mayor - Ciry oF NASHUA

February 17, 2017

To: Board of Aldermen Finance Committee

Re: Hoyle Tanner and Associates contract amendment for Nashua Canal pedestrian bridge
engineering services

Jim Donchess

Mayor - City oF NASHUA

February 17, 2017
To: Board of Aldermen Finance Committee
Re: McFarland Johnson contract amendment for Park and Ride project engineering

In June 2016, the City entered into a contract for engineering services with McFarland Johnson
for the Park and Ride project located at 25 Crown Street. This project is entirely funded by a NH
Department of Transportation grant.

Representations Requested from Management

We have requested certain written representations from management, which are included
in the letter dated December 20, 2016.

Management's Consultations with Other Accountants

In some cases, Management may decide to consult with other accountants about
auditing and accounting matters. Management informed us that, and to our knowledge,
there were no consultations with other accountants regarding auditing and accounting

matters.

Other Significant Matters, Findings or Issues

Financial Statement Disclosures

Certain financial statement disclosures involve significant judgment and are particularly
sensitive because of their significance to financial statement users. We noted no partic-
ularly sensitive disclosures affecting the City’s financial statements.

Identified or Suspected Fraud

We have not identified or obtained information that indicates that fraud may have
occurred.

Significant Difficulties Encountered during the Audit

Compliance with All Ethics Requirements Regarding Independence

The engagement team and others in our Firm have complied with all relevant ethical
requirements regarding independence. Safeguards that have been applied to eliminate
threats to independence or reduce them to an acceptable level include annual certifica-
tion by all Firm staff of independence.

Qualitative Aspects of the Entity’s Significant Accounting Practices
Significant Accounting Policies

ACCOUNTANTS * AUDITORS

MELANSONI| pga

102 Perimeter Road

Nashua, NH 03063
(603) 882-1111
melansonheath.com

City of Nashua, New Hampshire
229 Main Street Additional Offices:

Nashua, New Hampshire 03061 Andover, MA
Greenfield, MA

Manchester, NH
Ellsworth, ME

Dear Honorable Mayor and Board of Aldermen:

We have audited the financial statements of the City of Nashua, New Hampshire as

City of Nashua

Office of the Chief Financial Officer
229 Main Street - Nashua, NH 03060 (603) 589-3171

Fax (603) 589-3233

TO: Members of the Board of Aldermen

DATE;

FROM: (v¥” John L. Griffin, CFO/Comptroller
March 7, 2017

RE: Melanson Heath Presentation — March 15, 2017

UNFINISHED BUSINESS — None

NEW BUSINESS — None
DISCUSSION

RECORD OF EXPENDITURES

PUBLIC COMMENT
NON-PUBLIC SESSION

ADJOURNMENT

£:00 PM

FINANCE COMMITTEE

MARCH 15, 2017
Aldermanic Chamber

ROLL CALL

PUBLIC COMMENT

COMMUNICATIONS

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John L. Griffin, CFO/Comptroller
Melanson Heath Presentation — March 15, 2017

Mayor Jim Donchess
McFarland Johnson Contract Amendment for Park and Ride Project Engineering

ATTACHMENT B
FINANCIAL PLAN
July 1, 2019-June 30, 2020