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Fred S. Teeboom
24 Cheyenne Drive
Nashua, NH 03063

(603) 889-2316
fredtee@comcast.net

August 23, 2021
Nashua Budget Review Committee

Copy: Mayor Donchess
Nashua Board of Aldermen
CFO John Griffin
Accounts Manager Rosemary Evans
City Attorney Steve Bolton

Subject: The Cap is Back—Financial Compliance

All:

Effective 20 August, with the adoption of SB52, the Nashua Spending Cap (Nashua Charter 56-c)
is fully operative. This means all Nashua city charter and ordinance provisions consistent with the
New Hampshire tax/spending cap laws are again in effect.

In particular, Nashua NRO Article XXVIII Municipal Budget Control par. 5-145, E states,

“Resolutions to adopt the annual budget, and resolutions to supplement the budget, shall
state the accumulated sum of all appropriations of the combined annual municipal budget
and also state the dollar amount under or above the limit established by City Charter Section
6-c. If the dollar amount is above the allowed limit, requiring an exemption under City
Charter Section 56-d, the maximum dollar amount eligible for exemption under City Charter
Section 56-d shall also be stated.”

Several resolutions to amend the adopted FY22 city budget have been referred to the Budget
Review Committee: ~

¢ R-21-159 is a transfer of $77.4 million from the FY22 appropriated General Fund to a
newly established non-lapsing fund, and reduces the General Fund by an equal amount.

e R-21-158 is a supplemental appropriation of $750,000 into a newly established non-
lapsing Trust Fund.

¢ R-21-160 is a supplemental appropriation of $250,000 into a newly established non-
lapsing Trust Fund.

These resolutions need to comply with NRO 5-145, E for purpose of keeping track of the dollar
amounts that are appropriated above or below the spending cap of Nashua Charter 56-c,

I expect the Budget Review Committee will instruct the city’s financial department to provide the
requisite? oe so these resolutions can be amended in compliance with NRO 5-145, E.

eh

eeboom

Fred

SPECIAL BOARD OF ALDERMEN
AUGUST 23, 2021

7:00 PM Aldermanic Chamber and via Zoom

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connect.

PRESIDENT LORI WILSHIRE CALLS ASSEMBLY TO ORDER

PRAYER OFFERED BY CITY CLERK SUSAN K. LOVERING
PLEDGE TO THE FLAG LEDBY ALDERWOMAN-AT-LARGE SHOSHANNA KELLY
ROLL CALL

PUBLIC HEARINGS

R-21-158

ESTABLISHING AN EXPENDABLE TRUST FUND FOR RECREATION FACILITIES FOR EAST SIDE OF
NASHUA, FUNDED BY APPROPRIATIONS, AND MAKING A SUPPLEMENTAL APPROPRIATION OF
$750,000 INTO THE EXPENDABLE TRUST FUND

Testimony in Favor
Testimony in Opposition
Testimony in Favor

Testimony in Opposition

R-21-160

RELATIVE TO THE SUPPLEMENTAL APPROPRIATION OF $250,000 INTO EXPENDABLE TRUST FUND
ESTABLISHED FOR THE BUSINESS AND INDUSTRIAL DEVELOPMENT AUTHORITY

Testimony in Favor
Testimony in Opposition
Testimony in Favor
Testimony in Opposition

R-21-162
RELATIVE TO THE RE-APPROPRIATION OF FISCAL YEAR FY2022 ESCROWS

Testimony in Favor
Testimony in Opposition
Testimony in Favor

Testimony in Opposition

ADJOURNMENT

R-21-158

RESOLUTION

ESTABLISHING AN EXPENDABLE TRUST FUND FOR RECREATION FACILITIES
FOR EAST SIDE OF NASHUA, FUNDED BY APPROPRIATIONS, AND MAKING A
SUPPLEMENTAL APPROPRIATION OF $750,000 INTO THE EXPENDABLE TRUST
FUND

CITY OF NASHUA

In the Year Two Thousand and Twenty-One

RESOLVED by the Board of Aldermen of the City of Nashua that pursuant to RSA
31:1L9-a, the City of Nashua hereby establishes an expendable trust fund for recreation facilities
for the East side of Nashua, funded by appropriations, and appoints the Mayor as the agent to
expend. Any balance remaining in the expendable trust fund at each fiscal year end will not lapse
or be closed out to the General Fund, but will remain in this expendable trust fund. For purposes
of this legislation and the expendable trust fund it is creating, the “East side” of Nashua is
defined as the area bordered by the Nashua River to the North, Main Street to the West, Salmon
Brook to the South and Merrimack River to the East.

FURTHERMORE, BE IT RESOLVED by the Board of Aldermen of the City of
Nashua to appropriate $750,000 from Unanticipated Revenue - Department # “118 Other
General Government”, Account #45103 — Sale of City Owned Land/Buildings.*

RESOLUTION:

PURPOSE:

SPONSOR(S):

COMMITTEE
ASSIGNMENT:

FISCAL NOTE:

LEGISLATIVE YEAR 2021
R-21-158

Establishing an expendable trust fund, funded by
appropriations, and making a supplemental apprepriation of
$750,000 into the expendable trust fund

Mayer Jim Donchess

Establishes a restricted fund to account for appropriations
designated for a specific purpose. Proposed current year
appropriation reduces year end general fund surplus. Future
appropriations to this fund are through the annual budget
process.

This legislation establishes a

ANALYSIS

non-lapsing expendable trust fund, RSA 31:19-a, I provides for

an annual accounting and report of the activities of the trust.

This legislation also appropriates $750,000 into the new expendable trust fund. The funds are
part of the proceeds from the sale of City land on Bridge and Sanders Streets (see R-1 9-148),
There should be notice and a public hearing. A two-thirds vote is required under Charter Sec.
56-b for an item or amount not in the mayor’s budget. A roll call is required under Charter Sec.

49,

Approved as to account
structure, numbers,
and amount:

Approved as to form:

Financial Services Division
By: /s/ John Griffin
Office of Corporation Counsel

By: /s/ Celia K. Leonard

Date: August 3, 2021

R-21-160

RESOLUTION

RELATIVE TO THE SUPPLEMENTAL APPROPRIATION OF $250,000 INTO
EXPENDABLE TRUST FUND ESTABLISHED FOR THE BUSINESS AND
INDUSTRIAL DEVELOPMENT AUTHORITY

In the Year Two Thousand and Twenty-One

RESOLVED by the Board of Aldermen of the City of Nashua to appropriate $250,000
into the expendable trust fund established by amended resolution R-21-116 for the Business and
Industrial Development Authority from Unanticipated Revenue - Department # “118 Other
General Government”, Account #45103 — Sale of City Owned Land/Buildings.*

LEGISLATIVE YEAR 2021
RESOLUTION: R-21-160
PURPOSE: Relative to supplemental appropriation of $250,000 into

expendable trust fund established for the Business and
Industrial Development Authority

SPONSOR(S): James W. Donchess
COMMITTEE
ASSIGNMENT:
FISCAL NOTE: This resolution reduces FY2022 surplus by $250,000 through
the supplemental appropriation into the BIDA Expendable
Trust Fund
ANALYSIS

This resolution appropriates $250,000 into the expandable trust fund established for the Business
and Industrial Development Authority. The funds are part of the proceeds from the sale of City
land on Bridge and Sanders Streets (see R- 19-148).

Charter Sec. 53 permits specific non-budget, supplementary appropriations. There should be
notice and a public hearing. A two-thirds vote is required under Charter Sec. 56-b for an item or
amount not in the mayor’s budget. A roll call is required under Charter Sec. 49.

Approved as to account Financial Services Division
structure, numbers,

and amount: By: /s/ John Griffin
Approved as to form: Office of Corporation Counsel

By: /s/ Celia K. Leonard

Date: Aucust 3, 2021

R-21-162

RESOLUTION

RELATIVE TO THE RE-APPROPRIATION OF FISCAL YEAR FY2022 ESCROWS

CITY OF NASHUA

In the Year Two Thousand and Twenty-One

RESOLVED by the Board of Aldermen of the City of Nashua that the sum of
$5,262,014.25 as outlined in the attached FY2022 Escrow Requests document be re-appropriated
as FY2022 Escrows in compliance with procedures established in NRO 5-130 and recorded in a
manner consistent with previously established accounting procedures. The sources of said
escrows shall be FY2021 unexpended appropriations as follows:

General Fund Operating Budgets — Unlike (Within Specific Departments) —$1,145,014.25
General Fund Operating Budgets — Unlike (Other or Multiple Departments) _4,117,000.00
Total $5,262,014.25

The approved funds will be utilized only for the purposes set forth in the attached FY2022
Escrow Requests document. Prior to final passage, if the final FY2021 departmental and/or line
item balance is determined to be less than any individual escrow request, then the lesser amount
will be the amount actually escrowed.

Line
No.

ee
Pov menw nn eu ne

ww we we wwe re ee Ne NN Re ee
pu nn bhantoegrmw AMR WN EP OUD SD AB

2000
4000
7000
1000
2000
1000
1000
1000
1900
1600
1000
1600
1000
1001
1001

1000
1000
1000
1000
1000
10c0
1000

1090
1000
1000
1090
1000
1000
1060
1000

Dept

Number

122
2g
160
161
161
161
166
VW?
lv?
177
eri
191
191
iv?
17?

126
126
150
1%
176
181
181

182
181
183
4183
183
183
183
183

Department
Requesting the Escrow

General Fund Operating Budgets - Funding within Specific Departments

iT

City Buildings
Admin & Engineering
Streets

Streets

Streets

Parking Operations
Parks & Recreation
Parks & Recreation
Parks & Recreation
Parks & Recreanion
Schoot

School

Parks & Recreation
Parks & Recreation

Subtotal

FROM
Department

Schoot
City Buildings

Admin & Engineering

Streets
Streets
Streets
Parking Operations
Parks & Recreation
Parks & Recreation
Parks & Recreation
Parks & Recreation
School
Schaal
Parks & Recreation
Parks & Recreatian

City of Nashua
Fiscal Year 2022 Escrow Untike Requests
Requiring So0ard of Aldermen Approvai

Original
Budgeted Purpose

Salaries & Wages
Property Services
Salaries & Wages
Salanes & Wages
Salaries & Wages
Property Services
Salaries & Wages
Other Services
Salaries & Wages
Other Services
Salaries & Wages
Muitiple Purposes
Multiple Purposes
Capita! Improvements
Capital Improvements

General Fund Operating Budgets - Funding from Other or Multiple Departments

Financial Services
Financial Services

Police

Hydroelectic
Hydroelectic

Cammunity Development
Community Development
Community Development
Community Sevelopment
Economic Development
Ceanamic Development
Economic Development
Economic Development
Econamic Development
Economic Development

Subtatal

Total Proposed Unlike Escrows

School
Debt Service
Debt Service
Debt Service

Library

Planning
Hydrants
Debt Service

Library
Contingency
Contingency
Contingency
Contingency
Cantingency
Contingency

Multiple Purposes
Debt Service
Debt Service
Debt Service

Multiple Purposes

Salaries & Wages

Hydrants
Debt Service
Multiple Purposes
General Contingency
General Contingency
General Contingency
General Contingency
General Contingency
General Contingency

R-21-162
8/5/2021
Explanation For
Escrow Request
To fund the casts associated with budgeting and planning software 5

Ta fund Building & Grounds Maintenance
Yo fund the STEP Grant matching funds
Ta fund the Street Dept Garage Door Replacement
To fund the cost of Infrastructure Improvements
To fund the cost of Fiber - Traffi¢ Cabinet Communications
To fund the cost of Parking Interns
To fund the cost of Sports Tournament Travel
To fund the cost of Disc Golf
Ta fund the cost of canferances & seminars
To fund the cast of the Stonehouse Roof Reptacement
To fund the cast of a Schoo! District legal matter payment
To fund the cast of common grea mamtenenace for Brentwood School
To repurpoese a prior year escrow to fund city wide playground improvements
Yo repurpose a priar year escrow to fund city wide bailfield improvements

5

To transfer funds to CERF $
To transfer funds te CERE
Fo transfer funds to the Police Overtime ETF
To fund the cost of the Hydro intercannection Agreement
To fund the cost of Jackson Fails Fish Ladder Replacement; ARPA match
To fund the cost of cell phone stipends for employees
To fund the cost of matching funds for NHDOT grant for Lock Street - Engineering
To provide matchung funds for ARPA - Ungrade of Heritage Railtrail East
Yo fund the cast ef F¥2022 Your Vaice, Your Choice
fo fund the cost of reat estate consulting
Yo fund the cost of conferences and seminars
To tund the cost of an €!m Street Middle Schaot Study
To fund the cost of a Millyard Study
To fund the cast of an Affordable Housing Study
To fund the cast af a West Peari Street Design

Escrow
Requast
Amount

150,000.00
12,000.00
113,000.00
130,000.00
75,000.00
75,000.60
7,370,00
2,000.00
30,000.00
3,000.00
150,000.00
200,000.00
14,000.80
56,644.25

127,000.00

1,145,014.25

2,700,000.00
300,000.00
100,080.00
109,090.00
240,000.00
7,000.00
$0,000.00
249,090.00
50,000.00
25,000.00
10,000.00
75,060.00
105,060.00
25,000.00

50,000.00

$ 4,117,000.00

§ 5,262,014,.25

LEGISLATIVE YEAR 2021

RESOLUTION: R-21-162

PURPOSE: Relative to the re-appropriation of Fiscal Year 2022 escrows
SPONSOR(S): Mayor Jim Donchess

COMMITTEE

ASSIGNMENT:

FISCAL NOTE: The escrows shown on the attached worksheet are department

requests for unlike purposes. The proposed unlike escrow
amount of $5,262,014.25 represents approximately 1.9% of the
FY2021 Adopted General Fund Operating Budget. Note that
any approved escrows decrease surplus at fiscal year’s end.

ANALYSIS

This resolution authorizes the re-appropriation of FY2022 escrows for the stated amounts and
purposes, in compliance with procedures established in NRO 5-130. The sources of said escrows
are FY2021 unexpended appropriations. The approved funds will be utilized only for the purposes
set forth in the attached FY2022 Escrow Request document. If, prior to final passage, the final
FY2021 departmental and/or line item balance is determined to be less than any individual escrow
request, then the lesser amount will be the amount actually escrowed,

Charter Sec. 53 permits specific non-budget, supplementary appropriations. There should be
notice and a public hearing. A two-thirds vote is required under Charter Sec. 56-b for an item or
amount not in the mayor’s budget. A roll call is required under Charter Sec, 49.

Approved as to account Financial Services Division
structure, numbers,

and amount: By: /s/ John Griffin
Approved as to form: Office of Corporation Counsel

By: /s/ Steven A. Bolton

Date: August 5, 2021