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Two Year = 2 Yr. Increase (%)
Analysis * 6.97%

FY23 FY21 2 Yr. Increase
Police S 29,106,000 S 27,206,265 S 1,899,735
Fire S 23,027,106 S 21,525,787 $ 1,501,319
School S 143,044,489 S 136,517,646 S 6,526,843
DPW 12,858,075 S 12,425,678 S 432,397

City Hall S 17,514,570 S 17,125,546 S 389,024

*Excludes Pension & FICA/Medi

Police School DPW City Hall

©) FY23 BUDGET PRESENTATION JUNE 21, 2022

7:00 p.m.

SPECIAL BOARD OF ALDERMEN

JUNE 21, 2022

Nashua High School North - Auditorium

PRESIDENT LORI WILSHIRE CALLS ASSEMBLY TO ORDER PRAYER

OFFERED BY CITY CLERK SUSAN LOVERING

PLEDGE TO THE FLAG LED BY ALDERWOMAN-AT-LARGE SHOSHANNA KELLY

ROLL CALL

Alderman-at-Large Lori Wilshire
Alderman-at-Large Michael B. O’Brien, Sr.
Alderman-at-Large Ben Clemons
Alderwoman-at-Large Shoshanna Kelly
Alderwoman-at-Large Gloria Timmons
Alderman-at-Large Melbourne Moran, Jr.

Alderman Tyler Gouveia — Ward 1
Alderman Richard A. Dowd — Ward 2
Alderman Patricia Klee — Ward 3
Alderman Thomas Lopez — Ward 4
Alderman Ernest A. Jette - Ward 5
Alderman Alex Comeau — Ward 6
Alderman John Cathey — Ward 7
Alderman Derek Thibeault — Ward 8
Alderman John Sullivan — Ward 9

R-22-035

Endorsers: Mayor Jim Donchess

Alderman-at-Large Michael B. O’Brien, Sr.
Alderman John Sullivan

Alderman Patricia Klee

Alderman Thomas Lopez

Alderman Alex Comeau

Alderman Richard A. Dowd

Alderman John Cathey

Alderman Derek Thibeault
Alderman-at-Large Lori Wilshire

RELATIVE TO THE ADOPTION OF THE FISCAL YEAR 2023 PROPOSED BUDGET FOR THE
CITY OF NASHUA GENERAL, ENTERPRISE, SPECIAL REVENUE AND GRANT FUNDS

PUBLIC HEARING

Sequence in Which City Department Budgets will be Discussed:

Dept. #

Revenue

Appropriations

GENERAL GOVERNMENT DIVISION

101

MAYOR'S OFFICE

52

102 BOARD OF ALDERMEN 53
103 LEGAL DEPARTMENT 54
107 CITY CLERK’S OFFICE 29 57
OTHER PUBLIC SAFETY
156 EMERGENCY PREPAREDNESS 132
157 CITYWIDE COMMUNICATIONS 135
PUBLIC HEALTH AND COMMUNITY SERVICES
171 PUBLIC HEALTH & COMMUNITY SERVICES 142
172 COMMUNITY HEALTH 37, 238 146
173 ENVIORNMENTAL HEALTH 37 149
174 WELFARE ADMINISTRATION 38 152
175 WELFARE ASSISTANCE 153
ADMINISTRATIVE SERVICES
106 ADMINISTRATIVE SERVICES 72
110 ARLINGTON STREET COMMUNITY CENTER 75
111 HUMAN RESOURCES 78
112 PAYROLL 81
113 BENEFITS 83
120 TELECOMMUNICATIONS 86
122 INFORMATION TECHNOLOGY 89
128 RISK MANAGEMENT 93
129 CITY BUILDINGS 97
130 PURCHASING 31 100
132 ASSESSING 102
134 GIS 31 105
2905 PEG ACCESS CHANNELS FUND 32 244
GENERAL GOVERNMENT
131 HUNT BUILDING 62
158 PARKING ENFORCEMENT 29 63
166 PARKING OPERATIONS 30 64
183 ECONOMIC DEVELOPMENT 68
4085 NASHUA RIVERWALK TIF DISTRICT 293 293
2610 SCHOOL STREET TIF DISTRICT 299 299
2506 HUNT BUILDING FACILITY RENTAL FUND 246 246
PUBLIC LIBRARY
179 PUBLIC LIBRARY 42 180

FINANCIAL SERVICES DIVISION

118 OTHER GENERAL GOVERNMENT 32 107
126 FINANCIAL SERVICES 33 111
CAPITAL IMPROVEMENTS
various CAPITAL EQUIPMENT 306
81 CAPITAL IMPROVEMENTS 217, 218
OTHER PUBLIC SAFETY
159 HYDRANT FEES — FIRE PROTECTION 137
162 STREET LIGHTING 138
DEBT SERVICE, CONTINGENCY & INTERFUND_
TRANSFERS
193 DEBT SERVICE 210
194 CONTINGENCY 214
198 INTERFUND TRANSFERS 215
2508 SPECIAL ROAD AND HIGHWAY FUND 249, 250 249, 250
2510 PENNICHUCK ACQUISITION BOND FUND 251, 252 291, 252
VARIOUS | CITY SPECIAL REVENUE FUNDS FUNDED BY 257 257
GRANTS
PUBLIC WORKS and ENGINEERING
160 ADMINISTRATION and ENGINEERING 39 157
161 STREET DEPARTMENT 39 161
177 PARKS AND RECREATION 40 165
168 SOLID WASTE FUND 222 223-227
169 WASTERWATER USER FUND 231 232-236
PUBLIC SAFETY
152 FIRE DEPARTMENT 36, 248 126
COMMUNITY DEVELOPMENT DIVSION
153 BUILDING INSPECTION 43 185
155 CODE ENFORCEMENT 43 188
170 HYDROELECTRIC OPERATIONS 43 189
181 COMMUNITY DEVELOPMENT 192
182 PLANNING & ZONING 44 195
185 SUSTAINABILITY 198
109 CIVIC & COMMUNITY ACTIVITIES 207 59
186 TRANSPORTATION 257 201

PUBLIC SAFETY

150 POLICE DEPARTMENT 35 & 239 116
EDUCATION
191 SCHOOL DEPARTMENT 45, 259-275 206
CAPITAL IMPROVEMENTS
1001 CAPITAL EQUIPMENT 218
ENTERPRISE FUNDS-REVENUE &
APPROPRIATIONS
6000 SOLID WASTE FUND ESTIMATED REVENUES 222
6000 SOLID WASTE FUND APPROPRIATIONS 223
WASTEWATER
6200 WASTEWATER FUND ESTIMATED REVENUES 231
6200 WASTEWATER FUND APPROPRIATIONS 232
SPECIAL REVENUE FUNDS-REVENUE &
APPROPRIATIONS
City Special Revenue Funds
2501 PUBLIC HEALTH CLIENT FEES FUND 238 238
2502 LAW ENFORCEMENT TRAINING FUND 239 239
2503 PARKS & RECREATION PROGRAMS FUND 240 240
2504 HOLMAN STADIUM EVENTS FUND 241 241
2505 PEG ACCESS CHANNELS FUND 244-245 244-245
2506 HUNT BUILDING FACILTY RENTAL FUND 246-247 246-247
2507 FIRE TRAINING FACILTY RENTAL FUND 248 248
2508 SPECIAL ROAD & HIGHWAY FUND 249-250 249-250
2510 PENNICHUCK ACQUISITION BOND FUND 251-252 251-252
School Special Revenue Funds
2100 FOOD SERVICES 259-260 259-260
2120 SUMMER FEEDING PROGRAM 261 261
2201 DRIVER’S EDUCATION 262 262
2204 SUMMER SCHOOL 263 263
2207 ADULT CONTINUING EDUCATION 264-265 264-265
2212 ATHLETIC REVENUE FUND 266 266
2217 SCHOOL FACILITIES RENTAL 267 267
2222 AFTER SCHOOL PROGRAM 268 268
2227 NORTH STUDENT SHOP 269 269

2232 SOUTH STUDENT SHOP 270 270
2247 CULINARY ARTS 271 271
2252 DAY CARE 272 272
2257 SPECIAL EDUCATION-LOCAL TUITION 273 273
2258 SCHOOL CTE TUITION FUND 274 274
3899 SCHOOL GRANTS 275

ADJOURNMENT

R-22-035

RESOLUTION

RELATIVE TO THE ADOPTION OF THE FISCAL YEAR 2023 PROPOSED BUDGET
FOR THE CITY OF NASHUA GENERAL, ENTERPRISE, SPECIAL REVENUE AND
GRANT FUNDS

CITY OF NASHUA

In the Year Two Thousand and Twenty-Two

RESOLVED by the Board of Aldermen of the City of Nashua that the Fiscal Year 2022
Proposed Budget for the General Fund of the City of Nashua be and is hereby adopted, and that
the following amounts are hereby appropriated for the several accounts and for other needs of the
City of Nashua General Fund for the fiscal year beginning July 1, 2022, and ending June 30,
2023, and for the purpose of Section 50-a et seq. of the Nashua Revised City Charter, as
amended, each item of this budget shall be considered as a separate appropriation. The proposed
General Fund appropriation amount is $302,998,903 with estimated General Fund Revenues of
$72,322,078 including estimated state funding for education in the amount of $41,110,000.

That the Fiscal Year 2023 Proposed Budget for the Enterprise Funds of the City of
Nashua be and is hereby adopted, and that the following amounts are hereby appropriated for the
several accounts and for other needs of the City of Nashua Enterprise Funds for the fiscal year
beginning July 1, 2022 and ending June 30, 2023, and the purpose of Section 50-a et seq. of the
Nashua Revised City Charter, as amended, each item of this budget shall be considered as
separate appropriation. The proposed Enterprise Funds appropriation amount is $44,082,794
(inclusive of anticipated Capital Appropriations), with estimated Enterprise Funds Revenues of
$38,222,735 and any additional funding for capital and CSO-related expenditures from retained
earnings, bonding and/or State Revolving Fund Loans.

That the Fiscal Year 2023 Proposed Budget for the Special Revenue Funds of the City of
Nashua be and is hereby adopted, and that the following amounts are hereby appropriated for the
several accounts and for other needs of the City of Nashua Special Revenue Funds for the fiscal
year beginning July 1, 2022 and ending June 30, 2023. The proposed Special Revenue Funds
appropriation amount is $36,607,613 with estimated Special Revenue Funds Revenues of
$36,607,613 for the City of Nashua. The proposed Special Revenue Funds appropriation amount
is $22,974,364 with estimated Special Revenue Funds Revenues of $22,974,364 for the Nashua

School District.

RESOLUTION R-22-035

Neither the approval and adoption of this budget, or any appropriation contained herein,
or to any City department or agency, including the Nashua School District, whether as proposed
or amended, shall be deemed to mean that the City has approved any program or responsibility
for funding in accordance with Part 1, Article 28-a of the Constitution of the State of New
Hampshire. Notwithstanding any appropriation herein, the city hereby expressly declines to
approve funding for any program or responsibility for which it is entitled by law to payment
from the State of New Hampshire pursuant to Part |, Article 28-a of the State Constitution,
whether it has previously been determined that the City is entitled to said funding or not.

Pursuant to NRO § 5-145, E, the accumulated sum of all appropriations of the F¥2023
combined annual municipal budget pursuant to Nashua City Charter §56-c is $406,663,584. The
FY2023 dollar amount under the limit established by City Charter Section 56-c is $113,341 ,062.
Please find attached the Combined Annual Municipal Budget Calculation for the FY2023
Proposed Budget and the City of Nashua Charter and Related Laws pertaining to $56-c and §56-
d.

City of Nashua

Charter and Related Laws

§ 56-c. Limitation on budget increases 32

Recognizing that final tax rates for the City of Nashua are set by the New Hampshire
Department of Revenue Administration pursuant to RSA 21-J:35(1}, the mayor, the board of
aldermen, and all departments in the City of Nashua including the mayor’s office, aldermanic
office, legal department, administrative services division, Community services division,
community development division, school department, public works division, fire department,
police department, public libraries, parking garages and cemeteries shall prepare their annual
budget proposals and the Board of Aldermen shall act upon such proposals in accordance with
the mandates in this paragraph.

In establishing a combined annual municipal budget for the next fiscal year, the mayor and the
board of aldermen shall consider total expenditures not to exceed an amount equal to the
combined annual budget of the current fiscal year, increased by a factor equal to the average of
the changes in the Gross Domestic Product Implicit Price Deflator (!PD} for State and Local
Government Consumption Expenditures and Gross Investment of the three (3) calendar years
immediately preceding budget adoption as published by the Bureau of Economic Analysis 33

This provision shall not prevent the mayor and the board of aldermen from establishing a
combined annua! municipal budget below this limit.

This provision shall not prevent the mayor and the board of aldermen from appropriately
funding any programs or accounts mandated to be paid from municipal funds by state and
federal

law.

§ 56-d. Exception to budget limitation34

The total or any part of principal and interest payments of any municipal bond, whether
established for school or municipal purposes, may be exempted from the limitation defined in
paragraph 56-c upon an affirmative vote of at least ten (10) aldermen. This decision shall be
made annually.

In addition, capital expenditures deemed necessary by the mayor and the board of aidermen,
subject to recommendation by the capital improvements committee (ref. Paragraph 77- a of
the City Charter) may similarly be exempted from this limitation upon an affirmative vote of at
least ten (10} aldermen.

City of Nashua Combined Budget Analysis to the
FY23 Proposed Budget

Combined Annual Municipal Budget Calculation (per Nashua City Charter § 56-c)

Description

Arnpropriations
General Fund
Enterprise Funds

Special Revenue Funds (includes Grants)
Total Appropriations

Supplemental Appropriations

General Fund
Enterprise Funds

Capital Project Funds
Total Supplemental Appropriations

Total Appropriations

Spending Cap Calculation

FY2022 Total Appropriations
Add: F¥2022 Supplemental Appropriations
FY2022 Total Appropriations

Last 3-Years Annual Average S&L IPD
Allowable Spending Over Prior Year Total Appropriations

Maximum Appropriations Allowed {Line 20 plus Line 23)

Total Proposed Appropriations - FY2023
Total Appropriations Under the Spending Cap

FY 2022 FY 2023
291.026,961 $ 302,998,903
38,344,285 44,082.704
95,981,790 59,581,977
425,353,036 A) 406,663,534
2,338,394 $
1,859,440 -
76,290,225 2
80,488.059 3 :
505,841,095 $ 406,663,584
$ 425,353,036
80,488,059
3 505,841,095
2.8%
$ 14,163,551
$ 520,004,646
406,663. 584
3 (113,341,062)