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CITY OF NASHUA, NEW HAMPSHIRE
Combining Balance Sheet

Nonmajor Governmental Funds

June 30, 2021
Special Revenue Funds
Community Parks &
Police Fire Health & Services Recreation
Grants Grants Grants Grants
Assets
Cash and short term investments $ - $ - § - $ -
Investments S 5 . .
Receivables, net of allowance for uncollectibles:
Departmental and other - - - -
Intergovernmental 142.420 174,493 465.188 -
Loans - 5 - -
Due from other funds - - - 11.762
Total Assets $ 142,420 $ 174,493 $ 465,188 $ 11,762
————————— —————— ————— ——
Liabilities
Accounts payable - - - :
Accrued liabilities 5 - $ - $ : $ -
Uneamed revenue - - - -
Due to other funds 101,311 174,493 335,477 -
Total Liabilities 1OL3E1 174,493 335,477 -
Fund Balances
Nonspendable - - - -
Restricted 41.109 - 123,711 11,762
Committed - - 7 5
Unassigned - : 5 -
Total Fund Balance 41,109 : 129,711 11,762
Total Liabilities and Fund Balance $ 142,420 $ 174,493 $ 465,188 $ 11,762

165

Special Revenue Funds

$

Community Other
Transit CDBG/Home Development Public Safety Other
Grants Grants Division Grants Grants City Grants
- $ - $ - $ - $ -
38,938 15,100 - - -
350,396 375,820 171.683 1,351,164 -
581,849 : 160,828 5,728,944 3,824
971,183 $ 390,920 $ 332,511 $7,080,108 $ 3,824

- $ - $ - $ - i -

- = - 6,873,769 *

- 315,725 - - :

- 315,725 - 6,873,769 -
971,183 75,195 332,511 216,339 3,824
971,183 75,195 332,511 206,339 3,824
971,183 $ 390,920 $ 332,511 $ 7,080,108 $ 3,824

(continued)

166

CITY OF NASHUA, NEW HAMPSHIRE

Combining Balance Sheet

Nonmajor Governmental Funds

June 30, 2021
(continued)
Special Revenue Funds
City School
Food School Revolving Revolving
Services Grants Funds Funds
Assets
Cash and cash equivalents $ - § - - § -
Investments - = 5 -
Receivables, net of allowance for uncollectibles
Departmental and other - - 47,022 -
Intergovernmental 210,274 4,114,379 - 73
Loans - - 1,003,995 -
Due from other funds 23,100 - 12,025,585 2,039,103
Total Assets $ 233,374 $ 4114379 13,076,602 $ 2.039.876
Liabilities
Accounts payable - - - -
Accmed liabilities 5 821 5 406,063 23,480 $ 1.572
Uneamed revenue - - - 2,760
Due to other funds - 3,708,314 a -
Total Liabilities 821 4,114,377 23,480 4,332
Fund Balances
Nonspendable - - - -
Restricted 232,553 2 841,408 .
Committed - - 12,211,714 2.035544
Unassigned . a S -
Total Fund Balance 232,553 2 13,053,122 2,035,544
Total Liabilities and Fund Balance $ 233,374 $4,114,379 13,076,602 $ 2,039,876

167

Special Revenue Funds

Capital Project Funds

$

$

Community
and
Public Economic Property School
Other Fire Works Development Revaluation Department
Trust Funds Subtotal Projects Projects Projects Projects Projects
4,477,319 4,477,319 - $ - $ - $ . $ :
3,230,483 3,230.483 - - - - -

- 101,060 - - - - .

: 7,356,590 - 93.028 - - -

- 1,003,995 - - - - -

. 20,574,995 - - 397,926 - -
7,707,802 36,744,442 - £ 93.028 $ 397.926 $ - $ :

- 431,936 . g - $ - $ - $ -

- 6,876,529 - - - - -
1,428,883 6.064.203 1,293,023 856,383 - 621,844 8,195.489
1,428,883 13,372,668 1,293,023 856,383 - 621,844 8.195.489

- 2,845,597 - 4,085,181 10,569 - 380,000
6,278,919 20,526,177 - . 387,357 - -

: - (1,293,023) (4,848,536) : (621,844) (8,575,489)
6,278,919 23,371,774 (1,293,023) (763,355) 397,926 (621,844) (8,195,489)
7,707,802 36,744,442 - $ 93,028 $ 397,926 $ - $ S

(continued)

168

{continued}

Assets

Cash and cash equivalents

Investments

Receivables, net of allowance for uncollectibles
Departmental and other
Intergovernmental
Loans

Due from other funds

Total Assets

Liabilities
Accounts payable
Accmued habilities
Uneamed revenue
Due to other funds

Total Liabiliies

Fund Balances
Nonspendable
Restricted
Committed
Unassigned

Total Fund Balance

Total Liabilities and Fund Balance

CITY OF NASHUA, NEW HAMPS HIRE

Combining Balance Sheet

Nonmajor Governmental Funds

June 30, 2021
Capital Project Funds
city City-wide
Technology Building Communications Hydroelectnce Police
Projects Projects Projecis Provecis Projects Subtotal
$ - $ - $ - $ - - $ -
5 5 5 = . 93,028
158,283 - 97,295 3,534,809 2,344,501 6,532,814
$158,283 = § - $97,295 $ 3,534,809 2,344,501 § 6,625,842
$ - £ - $ - $ - - $ -
: 685.614 . . . 11,652,353
- 685.614 - - - 11,652,353
158,283 - 97,295 3,534 809 2,344,501 10,610,638
- 32,976 - - - 420,333
- (718,590) = 7 - (16,057,482)
158,283 (685,614) 97,295 3,534,809 2,344,501 (5,026,511)
$158,283 $ . $ 97205 $3,534,809 2,344,501 3 6,625,842

169

Permanent Funds

$

Total
Cemetery Library Other Nonmajotr
Permanent Penmanent Penranent Govemmental
Funds Funds Funds Subtotal Funds
827,179 $ 360.800 - $ 1,127,979 $ 5,605,298
22,491,143 7,067,140 266.826 29.735, 109 32,965,592
- - - - 101,060
- - = - 7449618
- = = - 1,003,995
- - : . 27,107,809
23,228,322 $ 7.367.940 266.826 $30,863,088 $74,233,372
- $ - - $ - $ 431,936
* - - - 6,876,529
462,443 4896 . 467,339 18,183,895
462,443 4,896 - 467,339 25,492,360
21,616,894 6,337,944 249,292 28,204,130 28,204,130
1,148,985 1,025,100 17.534 2,191,619 15,647,854
5 - = - 20,946,510
- . = . (16,057,482)
22,765,879 7,363,044 266.826 30,395,749 48,741,012
23,228,322 $7,367,940 266,826 $ 30,863,088 $ 74,233,372

170

Revenues
Property taxes
Auto permits
Charges for services
Intergovernmental
Investment income (loss}
Contributions
Cable TY franchise fees
Rentals and lease income
Miscellaneous

Total Revenues

Expenditures

Current
General goverment
Police
Fire
Education
Public works
Health and human services
Culture and recreation
Community development
Communications
Hydroelectric

Debt service
Principal
Interest

Total Expenditures

CITY OF NASHUA, NEW HAMPSHIRE

Combining Statement of Revenues, Expenditures,
and Changes in Fund Balance

Nonmajor Governmental Funds

For Fiscal Year Eaded June 36, 2021

Special Revenue Funds

Community
Police Fire Health & Services

Gants Gants = Grants

$ = $ S $

565,439 459,147 1,585,223

90,271 - 204,338

Parks &
Recreation
Grants

655,710 459,147 1,789,561

732,557 -
- 459,147 -

732,557 459,147 1,671,513

Excess (Deficiency) of Revenues

Over Expenditures

Other Financing Sources (Uses)

Issuance of bonds
Bond premiums
Transfers in
Transfers out

(76,847) a 118,048

76,824 - -
(393) o a

Total Other Financing Sources (Uses) 76,431 - -

Change in Fund Balance

Fund Balance at Beginning of Year

Fund Balance at End of Year

(416) - 118,048
41,525 - 11,663

$41,109 $ : $ 129.71)

$

171

Special Revenue Funds

Community Other
Transit CDBG'Home Development Public Safety Other
Gants Grants Division Grants Grants City Grants
S $ - $ - - $
345,163 - . - 4
2,794,536 2,900,097 47,703 2,577,304 150,235
- je ! 6,000 Z
112,20) : - . 44.016
3,251,900 2,900,097 47,703 2,583,304 194,251
a - is - 14.251
- - - 2,062,510 :
= 598,210 .
3.426.715 2,916,994 120,509 “
3,426,715 2,916,994 120,509 2,660,720 194,251
(174,815) (16,897) (72,806) (77.416) -
538,352 11,975 64,518 250,000
(30) - - -
538,322 14,975 64.518 250,000
363,507 (4,922) (8,288) 172,584 -
607,676 80,117 340,799 33,755 3,824
971,183 $ 75,195 $ 332,511 206,339 $3,824

172

(continued)

CITY OF NASHUA, NEW HAMPSHIRE

Combining Statement of Revenues, Expenditures,
and Changes in Fund Balance

Nonmajor Governmental Funds

For Fiscal Year Ended June 30, 2021

(continued)
Special Revenue Funds
City School
Food School Revolving Revolving
Services Grants Funds Funds
Revenues
Property taxes § - 3 - $ 1,069,415 § .
Auto permits - 5 700.000 -
Charges for services 8,159 . 1,123,181 409,593
Intergovermmental 2,857,568 15,347,997 1,845,908 19.280
Investment income (loss) 15 - 8.596 -
Contributions - - 81.440
Cable TY franchise fees - . 471 894 .
Rentals and lease income - . 16,800 -
Miscellaneous 40,156 - 40,169 1,260
Total Revenues 7,905,898 15,347,997 5,307,403 430,133
Expenditures
Current
General government - - 463,304 -
Police - - 1,087,572 -
Fire - - 13,720 -
Education 7,925,243 15,429,299 . 326,343
Public works - - 2,525 .
Health and hurnan services - - 720 -
Culture and recreation - - 100,976 -
Community development - - 1,005,979 -
Communications - . .
Hydroelectric - - - -
Debt service
Principal - - 965,000 -
Interest - - 695,189 -
Total Expenditures 2,925,243 15,429,299 4,334,985 336,343
Excess (Deficiency) of Revenues
Over Expenditures (19,345) (81,302) 972,418 103,790
Other Financing Sources (Uses)
Issuance of bonds . 5 5 -
Bond premurns - - . -
Trans fers in - - - -
Transfers out . (38,510) (127,419) .
Total Other Financing Sources (Uses) : (38,510) (127,519) :
Change in Fund Balance (19,345) (119,812) 4,599 103,790
Fund Balance at Beginning of Year 251,898 119,814 12,208,223 1,931,754
Fund Balance at End of Year § 232,553 3 2 $ 13,053,122 § 2.035.544

173

Special Revenue Funds

Capital Project Funds

Community
and
Public Economic Property School
Other Fire Works Development Revaluation Department
Trust Funds Subtotal Provects, Projects Projects Projects Projects
$ - $ 1,069,415 $ . - $ “ $ - 5 “
- 700,000 . - “ fe =
50,220 1,936,316 . . * 7 -
. 31,150,437 . 431420 - - -
785,339 793,950 . “ : 7 .
1,257,530 1,642,509 - - 3,068,745 . .
- 421,894 . . .
- 16,800 - - . . D
1,798 239,600 - 55,000 . . c
2,094,887 37,970,921 . 486.420 3,068,745 -
193,172 850,727 . . 45,733
9,007 3,891,736 . F :
3,149 1,074,226 141342 C
97,641 18,778,526 ” - 15,490,158
1,995,000 1,997,525 7 TA33,232 a
5 1,672,233 - . ‘
10,859 112,573 . “ u
. 7,470,197 “ “ 21,036,314 ” a
. 965,000 - . - . “
- 695,189 - - . E D
2,308,918 37,507,932 1,341,342 7,433,232 24,036,414 435.733 15.490, 158
(214,031) 462,989 (1,341,342) (6,946,812) (17,967,569) (435,733) (15,490,158)
- - - 6,569,500 20,860,000 . 6,400,000
- - - 930,500 140,000 . -
256,751 1,198,420 . 75,000 325,000 31,652 -
(150,000) (316,452) D (325,000) - - -
106,751 881.968 : 7,250,000 24,325,000 31.652 6,400,000
(107,280) 1,344,957 (1,341,342) 303,188 3,357,431 (404.081) (9,090, 158}
6,386,199 22,026,817 48,3519 (1,066,543) (2,959,505) (217,763) 894,669
3 6.278.919 $93,371,774 $ (3,293,023) (763.355) § 397,926 § (621.844) $ (8,195,489)
{continued}

174