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portions of fund balance that are legally segregated for a specific future use or which do
not represent available, spendable resources and therefore, are not available for
appropriation or expenditure. Unassigned fund balance indicates that portion of fund
balance that is available for appropriation in future periods. The General Fund is the only
fund that reports a positive unassigned fund balance.

When an expenditure is incurred that would qualify for payment from multiple fund
balance types, the City uses the following order to liquidate liabilities: restricted,
committed, assigned, and unassigned.

Net Position

Net position represents the difference between assets/deferred outflows of resources and
liabilities/deferred inflows of resources. Net position invested in capital assets, net of
related debt, consist of capital assets, net of accumulated depreciation, reduced by the
outstanding balances of any borrowing used for the acquisition, construction or
improvement of those assets. Net position is reported as restricted when there are
limitations imposed on their use either through the enabling legislation adopted by the City
or through external restrictions imposed by creditors, grantors, or laws or regulations of
other governments. The remaining net position is reported as unrestricted.

Use of Estimates

The preparation of basic financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and disclosures for contingent assets and
liabilities at the date of the basic financial statements, and the reported amounts of the
revenues and expenditures/expenses during the fiscal year. Actual results could vary from
estimates that were used.

Stewardship, Compliance, and Accountability

Budgetary Information

The Mayor presents an operating and capital budget for the proposed expenditures of the
fiscal year commencing the following July 1. The budget, as enacted by the Board of
Aldermen, establishes the legal level of control and projects the particular revenues that will
fund certain appropriations. The original budget may be amended, by supplemental
appropriations or transfers, during the fiscal year at Board of Aldermen meetings as required
by changing conditions. The Financial Services Department may transfer appropriations
between operating categories within departmental budgets at the request of department
heads, but expenditures may not legally exceed budgeted appropriations in total.

Formal budgetary integration is employed as a management control device during the year
for the general fund and proprietary funds. Effective budgetary control is achieved for all
other funds through provisions of the New Hampshire statutes.

At year-end, appropriation balances lapse, except for multi-year grants, certain unexpended
capital items, and encumbrances which will be honored during the subsequent year.

53

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LAVUG - WUOM 40 3dO09$
| aseud -wieideld (AIOIND) sJueuaquieW pue ucnelado uawadeuey ‘Aqyioede)

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STO? AINE
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suoiadsuj ajoyue pue ALDI ‘elVU-1S = Tv

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iim JUeYNSUGD ‘sieaA OM} BY} JO YORA U! PaMatAal aq [LM adid Jo jaa} 4eaUl] OOO’OCT 3€4} dos sIy} Jo sasodind
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T oseyg SUOLpadsuy ajoyue] pue ALD) “el VU IS — va WSEL

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suead A JO SyJUOW X Ul (UOHDadsuUl JIIsnose) JeYy-]S WuOLad
ssead-X Ul ALDD-34

ajedas yods 10 WWIog

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‘sease Wwalqoid

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jj sadid yy ‘suoioadsul ALD Sulunp sadid yim suoje papadsul aq iM SajoyueYy] :wesso1g ajouueyy “7

‘sasodind Sujueaa JO, papsau ALDD au) saonpey Ayeoijewep Ui yeu st
spaau Sulues|d 10} [VY-1S ay} Bulsn JO Hyouaq ay] °,Su0IIe {xou,, se Weido0ld Siy} OJUL Ind aq |IM SaNss!
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se Jualolya se weisoid Suiueapo ay} ayew ol Japio ul sadid soy ,Asuanbaly Sulueays aaioipaid, e
dojaaap 03 pasn ag jim suonoadsul ajdiqyjnw jo synsai au, ‘Wwes8O1g UIseg AquOid 34} ul Sulueaja Jaye

LAV - HHOM 40 AdO3S
j aseyd -weideid (INOIAID) a.ueuaquIeEV, pue UoHeisdyo “uawaseuey ‘Apoede5

HN ‘enysen jo Alp

8T0Z AINE
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ALDD 8y) Wo‘ UOeLWWOjU! ay) JUaWAjddns YIM qUeYNSUOD SUL “pg YSeL Woy UOHeUOjU! UONDadsul
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wiaysAs ul SaBueys pue suoIaUUOD ad|AJas Mau YUM payed! ag 1YyswW yey) WaysAs ay} UIYUM S]UIel]SuO9
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SEPA [epol yNespAH — 98 SVL

JoosiuIUpD S19 8,AUlD Aq GEL ‘SID SAUD ay] 02 saqopdy :sajqosanyjaq

"$a]qe} jooxy Ul sadueYD aseqejep S|D ay} JusWINIOp

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ayy “aseqeyep Sid ay] ul elep Suisixe wolf saoueeA pyalA Aew Yysiym suoijaadsul WiaysAs Jamas ay] UO

paseg oq yim Soqepdn ay ‘aseqeyep sj9 s,AuD ay} Sunepdn pue dulaoiduul 10} Loddns apiaoid [jim Jueynsuo)
sayepdy] pue spy Si5 — Sq NSVL

‘dow pup jaayspoaids

paziqsolid pajopdn sanlap [jim Uo YNSUOD *jOUUUSUDI 10190.14U0IgNS IS4Lf fo Jdlaja4 Wosf yJUOW

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‘YUOW 4xOU ay} UL payadsu! aq 0} Seale pue YOU snolAaid

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‘eLayto uOLadsU! Z [BAZ] O'ZA dOVIA] ODSSYN 34} 0} Sulpiosoe pawiopiad aq yeys pue ajoyueuw
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"ylOMaWed dOVd S,OOSSWN JO asn ay} ul!

LAVUG - HYOM 40 AdO3S
J aseyd -weidoid (AIOIND) aoueuaquieyy pue uoleusdo uowaseuey ‘Alsede)

HN ‘enysen jo Aj

8t0¢ AlN

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“syyasnyvesseyy

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jequozuoy ,OZ= ,,T) aje9s-07 7e pasedaid aq yim Suejd usisap JuaWwasE;day adid jpy “(40M UO1ZINIYsUOD

jo adAj ay, uO puadap jjIm pasn asemyos Jo adAy ay}) O1d SIDI 40 deyyouy YUM Suge gTOz AvDoIny

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JY Je MBIABI JO} UMO] BU} O} Palins ag yim 4sO9 UOHNIYsSUOD ajqeqoud Jo uOIUIdO pue sueld UdISEG
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Aaa 0] BIeLINS JY} WO’ SauNjoNals ulseq Yyo]e pue ajoyuew jeusaqul Jo uIP adsul jensia pue Aem-jo

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saunjeay aovepins ye Buiddew 40 isisuoo yim Aaruns ayy “uawadejdai adid pasodoid yum x10M jo seale

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apiaoid 0} JUeINSUOD “UOL]EWIUOd 104 SUOITESIISOAUI Pjaly pue ‘STuUIMeIP P4OIIs LUCY UOREUIOJUL

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aq |IM sdew aseg ay, ‘USISap 3y} 40} pasn aq 0} sdew aseg Suledaid J0} ajqisuodsa, aq jim JUue\nsuoD
sdew aseg dojaasq =si Tg

‘sajoyueu Suiuopuege pue ‘sajoyuew suluy ‘(s)doip apisui Suippe ‘youagq e Suunod “aAod pue awed dulljasal
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jeusaqul ‘ddid) Sulur-adi g-39e] q-uj-paing ‘(sydq) ssvedau quiod pajeneoxea ‘Juawasejdas adid yysuay jjny apnyour
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pue juawasedas/uolewpiqeyas Jamas 40 471 GOODS Ajaleulxoidde 40} sued usisep auedaud ym queynsuoy
Heday /UCHeUIGeysy JaMaS JO] SSdiAlaS USISAG T JBa, — 79 WSVL

Epo ajnospAY payopdy — :sajqouaayjaq

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se (SJUSLUAINSBSW L@AUI-O}-LUL YM suoHoadsul ajoyuew adeuns) 0M pjai jJeuOlUppe YUM suoHIadsul

LiVud - NYOM 40 3dO03S
| sseyd -weuzeig (ANGIAIQ) a.ueuaquiey pue uoneiadg uawaseuey ‘Ayoede)

HN ‘enysen jo AnD

8TOC AIN
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Buidaayasnoy poop/uonusAaig UOLIN|Od —e
quaWadeue| JaJEMUIOIS UOIIINIISUOD-150g oe
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sainseaui qqqd| os
vuoHedined/waWaAjOAU] 3Yqng =e
sainseayy yoeasing pue uoijesnpy wyqng =e

:Mojaq pals! Saunseawu WNwWUIL 9 Ju} JUaLUaIdUT

[li Ang ay) Moy Saquosap pue SjuawaInbas siyisads-enysey ‘weisoid ay) 10}, saniisalqo pue sjeod s ALD
BY} SAZEWLUNS 124) dIAMAS UdHUM e dopsaap [IM JueyNsuoy ay) ‘TD yse] Ul padojansp auljino ay] uo paseg
SUOISIADY QOULUIDIO pub UEfd JUAWASEURW JOTEMUWUIOIS USL AA — 7D YSVL

‘aj0pdn aounuIpsO 13]0MUOTS ay) Buidojanap
ul pasapisuod aq 0] Sjuauaja Aay fo 1S]] D puD aUIOZINO doysyJOM ay} UO pasog auUljINO dINMS ‘Sajqnsanijag

‘sarupiqisuodsad /sajol pue sluauiaja Jyloads-enysey Sulpnjoul ainyonsas wesso1d ay} dojaAap 0} pasn aq osje

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WOmauely UC] JUDWATeURL] JOJEMLUIOIS Gojsasq — TD NSVL

sajepdy pue suipq Sid GD ASEL

uoijenjeaq pue suonpadsuy apoyueyy pue ALDD ‘ey-1S yD 4seL
(81/T/OT ang) quail jo a2N0NK ayajdwoD €D 1SEL

(dINMS) veld Juawadeue; JayeMUOIsS UIT AA ZD SEL
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:SySP} SUIMO]}O) BY} SapNjaul adoos | aseyg ayy

‘OzOZ IsNSny yBnouyi gtoz isnBny wos poad seaA-omy e se paulap Sl} aseud “/TOZ ‘@— Alenuer uo panssi sem
YdiyM asiysdueH Man JO} PUA JeIIUaD |] BSeUd SAGdN PSI 3} U! SJUdWasINba’ sNOLeA Ssauppe FIM YIU
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(S9-1) SySeL) | sseyd Ueld Jusuiedeueyy JayemMunOIS =‘)

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Aq No uayOJg SI SIU] W8]e] Paulas aq 0} ‘papnyoul si QO0‘N9S JO aleuNsa SuiAe~uns Aseuraid ye
‘pouad sead-om)j e
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payyenb wos sesodoid so3 uleyqo jm WeYNSUOD ‘SAELWIISS ase SISOI gLVH-1S PUR ALDD «

SNOLLdINASSV

LAVUG - HHOM 46 3d03S
j aseud -we1s01g (INOIND) soueUalUIeYy pue UOHelado “UaWwaseUREW ‘Aysede)

HN ‘enysen jo Aqip