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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
ROCKWELL ROOFING INC.
44 POND STREET
LEOMINSTER, MA 01453
978.537.7825 PHONE
978.537.3867 FAX
CHANGE ORDER REQUEST PROPOSAL #003
TO: FROM
William Keating Bob Barry
COMPANY DATE,
City of Nashua Wastewater Engineer FEBRUARY 1, 2016
PHONE
PROJECT LOCATION
Nashua Wastewater Treatment Facility Nashua, NH
Roof Replacement
RE:
Caulk joint at the grit building
Oourcenr Oror review Oeieask comaenr © pease REPLY O PLEASE RECYCLE
NOTES, COMMENTS
Detailed breakdown of additional costs:
ROCKWELL ROOFING INC.
44 POND STREET
LEOMINSTER, MA 01453
978.537.7825 PHONE
978.537.3867 FAX
CHANGE ORDER REQUEST PROPOSAL #002
TO: FROM:
William Keating Bob Barry
COMPANY: DATE:
City of Nashua Wastewater Engineer DECEMBER 22, 2015
PHONE:
PROJECT: LOCATION:
Nashua Wastewater Treatment Facility Nashua, NH
Roof Replacement
RE:
Remove and replace existing metal cap and shelf
Ourcenr Ororreview Optreasecommenr O prease repiy O71 please RECYCLE
NOTES/COMMENTS:
CHANGE ORDER
No.2
PROJECT: NWTF Roof Replacement
OWNER’S CONTRACT NO: IFB0774-012215
DATE OF ISSUANCE: February 19, 2016 EFFECTIVE DATE: Upon City Approval
OWNER: City of Nashua, NH
OWNER’s Purchase Order NO.: 120218
CONTRACTOR: Rockwell Roofing, Inc.
ENGINEER: William Keating
You are directed to make the following changes in the Contract Documents:
Purpose of Change Order: To remove and replace existing metal cap and shelf for $24,625
To furnish and install new caulking in the Grit Building for $1,098
