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RESPONSE:
This letter correctly sets forth our understanding.
Acknowledged and agreed on behalf of the City of Nashua, New Hampshire by:
Name:
Title:
Date:
10
b, Significant difficulties, if any, encountered during the audit.
c. Uncorrected misstatements, other than those we believe are trivial, if any.
d. Disagreements with management, if any.
e. Other findings or issues, if any, arising from the audit that are, in our professional judgment,
significant and relevant to those charged with governance regarding their oversight of the
financial reporting process.
f. Material, corrected misstatements that were brought to the attention of management as
a result of our audit procedures.
(d} evaluating and accepting responsibility for the results of the services performed; and
(e) establishing and maintaining internal controls, including monitoring ongoing activities.
Group Audit Considerations
Provisions of Engagement Administration, Timing, and Fees
During the course of the engagement, we may communicate with you or your personnel via fax
or e-mail, and you should be aware that communication in those mediums contains a risk of
misdirected or intercepted communications.
m. For identifying and ensuring that the City complies with laws, regulations, grants, and
contracts applicable to its activities and its federal award programs and implementing
systems designed to achieve compliance with applicable laws, regulations, grants, and con-
tracts applicable to activities and its federal award programs.
Management Responsibilities
Our audit will be conducted on the basis that management acknowledges and understands that
they have responsibility:
a. For the preparation and fair presentation of the financial statements in accordance with
accounting principles generally accepted in the United States of America.
for the types of compliance requirements that could have a direct and material effect on each of
the City’s major programs. The purpose of those procedures will be to express an opinion on the
City’s compliance with requirements applicable to each of its major programs in our report on
compliance issued pursuant to the Uniform Guidance.
evidence that support the transactions recorded in the accounts. As part of our audit process, we
will request written representations from your attorneys, and they may bill you for responding.
At the conclusion of our audit, we will also request certain written representations from you
about the basic financial statements and related matters.
Internal Control Audit Procedures
We intend to provide an opinion on the following supplementary information in relation to the
financial statements as a whole:
e Supplementary Statements and Schedules
Also, the document we submit to you will include the following other additional information that
will not be subjected to the auditing procedures applied in our audit of the financial statements:
e Introductory Section
® Statistical Section
The Objective of an Audit
MELANSON
ACCOUNTANTS + AUDITORS
102 Perimeter Road
Nashua, NH 02065
(603)882-1171
melansonheath.com
January 14, 2020
Additional Offices:
Andover MA
Mr. John Griffin Greenfield, MA
Chief Financial Officer Manchester, NH
City of Nashua Ellsworth, ME
229 Main Street
Nashua, New Hampshire 03061
Dear Mr. Griffin:
