Finance Committee

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

MELANSONI| si aNge)

ACCOUNTANTS * AUDITORS

102 Perimeter Road
Nashua, NH 03063
(603)882-111]

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
rf

FROM: a/ John L. Griffin, CFO/Comptroller

DATE} _February 1, 2016

RE: Melanson Heath Presentation — February 17, 2016

UNFINISHED BUSINESS — None
NEW BUSINESS — None
DISCUSSION

RECORD OF EXPENDITURES
PUBLIC COMMENT

POSSIBLE NON-PUBLIC SESSION

ADJOURNMENT

FINANCE COMMITTEE
MARCH 2, 2016

7:00 PM Aldermanic Chamber
ROLL CALL

PUBLIC COMMENT

COMMUNICATIONS

From: John L. Griffin, CFO/Comptroller
Re: Melanson Heath Presentation
° Tabled 2/17/16

From: Dan Kooken, Purchasing Manager
Re: Contract Award for Field Day and Fireworks (Value: $14,500); Department: 177 Parks and |
Recreation; Fund: General; Account Classification: 55 Other Services

Finance Committee Page 11
March 2, 2016

Alderman Siegel

| would like to echo what Alderman Caron is saying. | want to point out that because of some of the
improvements we are going to end up saving some money; recouping some. There is a lot of money going out
but it’s saving because the plant is operating as it should be. Our anaerobic digester is finally functioning like it
is the way we paid for it so it’s very encouraging.

UNFINISHED BUSINESS — None
NEW BUSINESS — None

RECORD OF EXPENDITURES

Finance Committee Page 10
March 2, 2016

From: Dan Kooken, Purchasing Manager
Re: Pump Station Upgrades Design Services (Amendment 1) (Value: $15,000)

MOTION BY ALDERMAN SIEGEL TO ACCEPT, PLACE ON FILE AND AUTHORIZE AMENDMENT #1

TO THE CONTRACT WITH WOODARD & CURRAN IN THE AMOUNT OF $15,000. FUNDS ARE
AVAILABLE IN DEPARTMENT 169, WASTEWATER; PUMP STATION UPGRADES

MOTION CARRIED

From: Dan Kooken, Purchasing Manager
Re: Steam Boiler Water Treatment Services (Value: $2,492)

Finance Committee Page 9
March 2, 2016

Finance Committee Page 8
March 2, 2016

Alderman Caron

| noticed that this isn’t the low bidder. Is Pyro-Vision someone that we have used before in the last ten years?
Mr. Kooken

It actually is the low bidder.

MOTION CARRIED

From: Dan Kooken, Purchasing Manager
Re: School Zone Speed Radar Feedback Signs for Ordinance 0-15-074 (Value: $19,600)