© MELANSON
e For following up and taking corrective action on current year audit findings and
preparing a corrective action plan for such findings;
e For submitting the reporting package and data collection form to the appropriate
parties; and
e Formaking the auditor aware of any significant vendor/contractor relationships where
the vendor/contractor is responsible for program compliance.
). MELANSON
For maintaining adequate records, selecting and applying accounting principles, and safe-
guarding assets;
For informing us of any known or suspected fraud affecting the entity involving management,
employees with significant role in internal control and others where fraud could have a
material effect on the financials;
For the accuracy and completeness of all information provided; and
For confirming your understanding of your responsibilities as defined in this letter to us in
your management representation letter.
(QO MELANSON
Management Responsibilities
Our audit will be conducted on the basis that management and, when appropriate, those charged
with governance acknowledges and understands that they have responsibility:
c.
For the preparation and fair presentation of the basic financial statements in accordance
with accounting principles generally accepted in the United States of America;
@ MELANSON
Single Audit
Schedule of Expenditures of Federal Awards
(Q MELANSON
obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.
The risk of not detecting a material misstatement resulting from fraud is higher than for
one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control.
(O MELANSON
May 9, 2022
Mr. John Griffin
Chief Financial Officer
City of Nashua
229 Main Street
Nashua, New Hampshire 03061
Dear Mr. Griffin:
THE CITY OF NASHUA the Ge Gy
Financial Services Division
Office of the Chief Financial Officer
TO: Mayor James Donchess
FROM: John L. Griffin and Rosemarie Evans
DATE: June 23, 2022
RE: Recommendation to Extend Melanson Contract
City of Nashua
Purchasing Department
Administrative Services Division (603) 589-3330
229 Main Street - Nashua, NH 03060 Fax (603) 594-3233
June 29, 2022
Memo #23-305
TO: Mayor Donchess
Finance Committee
SUBJECT: Financial Audit Services in the amount not to exceed $265,000 funded from 53114
Accounting & Auditing Services/General Fund $193,000/ Solid Waste Fund $29,000/
Wastewater Fund 543,000
