Finance Committee

STATE OF NEW HAMPSHIRE
COUNTY OF HILLSBOROUGH

Onthis _ day of , 2016, personally appeared the above-named,
Ronald Wallace, General Manager (title) of Nashua Collegiate Baseball, Inc, known to me (or
satisfactorily proven) to be the person whose name is subscribed herein and acknowledged that
he/she executed the foregoing instrument for the purposes contained therein.

Notary Public/Justice of the Peace
Print Name:
My Commission Expires:

STATE OF NEW HAMPSHIRE
COUNTY OF HILLSBOROUGH

1. IV. TERM.
The term of this Agreement shall be extended from April 31, 2016: to
December 31, 2016.
2. OTHER TERMS AND CONDITIONS REMAIN.
In the event of any inconsistencies in the Agreement and this Second
Amendment, the terms of this amendment shall control. Except as expressly set
forth in this Second Amendment, the Agreement otherwise is unmodified and
remains in full force and effect. Each reference in the Agreement to itself shall be
deemed also to refer to this Second Amendment.

CAPITALIZED TERMS.

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SECOND AMENDMENT TO CONCESSION AGREEMENT

This Second Amendment to the Concession Agreement (hereinafter ‘““Agreement”), dated
as of the latter of the signatures below, is by and between the City of Nashua, a municipality
incorporated in the State of New Hampshire, having a mailing address of 229 Main Street,
Nashua, County of Hillsborough, New Hampshire 03061 (hereinafter “City”) and Nashua
Collegiate Baseball, Inc., a corporation with an address of 67 Amherst Street, Nashua, County: of
Hillsborough, New Hampshire 03064 (hereinafter “Franchisor”).

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OFFICE OF CORPORATION COUNSEL
MEMORANDUM
TO: Board of Aldermen
FROM: _ Stephen M. Bennett, Esq., Corporation Counsel
DATE: _ February 1, 2016

RE: Nashua Collegiate Baseball, Inc.

Representations Requested from Management

We have requested certain written representations from management, which are included
in the letter dated December 30, 2015.

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

MELANSON| giaWie

ACCOUNTANTS © AUDITORS

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

Members of the Board of Aldermen

i Dvr L, Griffin, CFO/Comptroller

DATE i February 11, 2016

RE: Melanson Heath Presentation — February 17, 2016

FINANCE COMMITTEE
FEBRUARY 17, 2016

7:00 PM

ROLL CALL

PUBLIC COMMENT
COMMUNICATIONS

From: John L. Griffin, CFO/Comptroller
Re: Melanson Heath Presentation —February 17, 2016

From: Stephen M. Benneit, Esq., Corporation Counsel
Re: Nashua Collegiate Baseball, Inc.
e Referred to Committee — 2/10/16
UNFINISHED BUSINESS — None
NEW BUSINESS — None
DISCUSSION
RECORD OF EXPENDITURES
PUBLIC COMMENT
POSSIBLE NON-PUBLIC SESSION

ADJOURNMENT

Aldermanic Chamber