Agenda

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 finan-
cial 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.

Provisions of Engagement Administration, Timing, and Fees

ii. Additional information that we may request from management for the purpose
of the audit.

iii. Unrestricted access to persons within the City from whom we determine it
necessary to obtain audit evidence.

|. For including the auditor's report in any document containing financial statements
that indicates that such financial statements have been audited by the City’s
auditor.

We will issue a report on compliance that will include an opinion or disclaimer of opinion
regarding the City’s major federal award programs, and a report on internal controls over
compliance that will report any significant deficiencies and material weaknesses identified;
however, such report will not express an opinion on internal control.

Management Responsibilities

Our audit will be conducted on the basis that management acknowledges and under-
stands that they have responsibility:

a.

of America. Please note that the determination of abuse is subjective and Government
Auditing Standards does not require auditors to detect abuse.

The Data Collection Form is required to be submitted within the earlier Gi 30 days after
receipt of our auditors’ reports or nine months after the end of the audit period, unless
specifically waived by a federal cognizant or oversight agency for audits. Data Collection
Forms submitted untimely are one of the factors in assessing programs at a higher risk.

The Objective of an Audit

e Schedule of New Pension Liability
« Schedule of Contributions
e Schedule of Investment Returns

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:

ey, THE CITY OF NASHUA “The Cate City’

Financial Services Division

Office of the Chief Financial Officer

TO: Mayor James Donchess

FROM: John L. Griffin and Rosemarie Evans

DATE: April 11, 2018

RE: Recommendation to Extend Melanson Heath & Company
Contract

Pinanctal Services

Purchasing Department

April 12, 2018
Memo #18-120

TO: MAYOR DONCHESS
FINANCE COMMITTEE

Jim Donchess

Mayor + City of NASHUA

November 2, 2017
TO: FINANCE COMMITTEE
FROM: MAYOR DONCHESS

SUBJECT: DATTCO contract amendment #2 for Transit Vans