CITY OF NASHUA, NEW HAMPSHIRE
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULES OF PROPORTIONATE SHARE AND CONTRIBUTIONS
OF THE TOTAL OPEB LIABILITY
(Unaudited)
Schedule of Proportionate Share
New Hampshre Retirement System Medical Subsidy
Proportion Proportionate
of the Share of the Proportionate Share of the Plan Fiduciary Net Position
Fiscal Measurement Net OPEB Net OPEB Covered Net OPEB Liability as a Percentage of the Total
Year Date Liability Liability Payroll Percentage of Covered Payroll OPEB Liability
June 30,2021 June 30, 2020 5.35% $23.435,551 $146,299,488 16.02% 7TA%
June 30,2020 June 30, 2019 5.42% $23,774,444 $141,519,997 16.80% 7.73%
June 30,2019 June 30, 2018 5.51% $25,221,946 $139,528,277 18.08% 7.53%
June 30,2018 June 30, 2017 5.22% $23,859,048 128,054,908 18 63% 7U%
Schedule of Contributions
New Hampshire Retrement System Medal Subsidy
Contributions
Relative to
Contractualy Contractualy © Contibution Contributions as a
Fiscal Required Required Deficiency Cavered Percentage of
Year Contribution Contribution (Excess) Payroll Covered Payroll
June 30,2021 $ 2,631,411 $(2,631.411) § - $147, 787,954 1.78%
June 30,2020 = § 2,485,438 $ (2,485,438) § : $146,299,488 1.70%
June 30,2019 § 2,475,017 $(2,475,017) §$ - $141,519,997 1.75%
June 30,2018 § 2,436,719 $(2,436.719) § . $139,528,277 1.75%
Schedules are intended to show information for 10 years, Additional years will be displayed as they become available.
See notes to the City’s fmancial statements for summary’ of significant actuanal methods and assumptions.
See Independent Audaors’ Report.
