Master Plan Nashua Fire Rescue, NH
Historical Expense
For budgeting purposes, Nashua Fire Rescue is broken down into a single budgetary department. Within the
budget, expenses are broken down into nine categories: Salaries and Wages, Fringe Benefits, Professional
and Technical Services, Property Services, Other Services, Supplies and Materials, Other Expenses,
Equipment, and Budget Adjustments. Each of these unique categories represents several different expenses,
with Salaries and Wages being the largest and fastest-growing category. This is followed closely by Fringe
Benefits. It is common for personnel costs by the largest and fastest-growing expenses; it also requires the
most attention when budgeting.
From 2016-2020, Salaries and Wages make up, on average, approximately 64.6% of the total budget. Fringe
Benefits is next at approximately 31.75% of the total budget. Year to year, the categories tend to remain
consistent with little variation in total percentage. The following figure summarizes the budget by expense
classification.
Figure 45. Average Budget Amount by Category, 2016-2020
@51-Salaries and Wages
52-Fringe Benefits
m 53-Professional & Technical Services
m 54-Property Services
55-Other Services
= 61-Supplies and Materials
m@ 68-Other Expenses
§71-Equioment
@90-BUudget Adjustments
The following figure illustrates the growth across categories over time. Beginning in FY 2019, the City of
Nashua was negatively impacted by the decision of the State of New Hampshire to abandon its decades-long
commitment to providing support of 35% of the City’s retirement costs. The assumption could be made that
this is part of the reason for the growth that is shown in Figure 46.
ESC Emergency Services
Consulting International 55
