City of Nashua, New Hampshire
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2021
TABLE OF CONTENTS
Page
INTRODUCTORY SECTION:
Transmittal Letter ]
Organizational Chart 9
Principal Officials 10
Division and Department Heads 1]
Geographic Location 14
Certificate of Achievement 15
FINANCIAL SECTION:
Independent Auditors’ Report 16
Management’s Discussion and Analysis 19
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position 32
Statement of Activities 33
Fund Financial Statements:
Governmental Funds:
Balance Sheet 35
Reconciliation of Total Governmental Fund Balances to
Net Position of Governmental Activities in the Statement
of Net Position 36
Statement of Revenues, Expenditures, and Changes
in Fund Balances 37
Reconciliation of the Statement of Revenues, Expenditures,
and Changes in Fund Balances of Governmental Funds to
the Statement of Activities 38
Statement of Revenues and Other Sources, and Expenditures
and Other Uses - Budget and Actual - General Fund 39
