Finance Committee

Cin of Nasbue, New Hampshicc

Nei Position by Component
Last Tem Fiscal Years
jecerusl basis of accounting?

CITY OF NASHUA, NEW HAMPSHIRE

STATISTICAL SECTION

The City of Nashua comprehensive annual financial report presents detailed information as a
context for understanding what the information in the financial statements, note disclosures, and
required supplementary information says about the government’s overall financial health.

Page
Financial Trends
These schedules contain trend information to help the reader
understand how the government’s financial performance and well-
being have changed over time. 187

CITY OF NASHUA. NEW HAMPSHIRE

INTERNAL SERVICE FUND

COMBINING STATEMENT OF CASH FLOWS

FOR FISCAL YEAR ENDED JUNE 30, 2021

Cash Flows From Operating Activities
Receipts from customers and users $
Receipts from interfund services provided
Payments to vendors
Payments to employees

Net Cash Provided By (Used for) Operating Activities

Cash Flows From Noncapital Financing Activities
Proceeds from (payments for) interfund loan agreements
Trans fers

CITY OF NASHUA, NEW HAMPSHIRE

INTERNAL SERVICE FUND

COMBINING STATEMENT OF REVENUES. EXPENSES. AND CHANGES IN FUND NET POSITION

FOR FISCAL YEAR ENDED JUNE 30, 2021

Operating Revenues
Employer contributions
Employee and retiree contributions
Other

Total Operating Revenues
Operating Expenses
Salaries and benefits

Other operating expenses
Claims and policy costs

Total Operating Expenses

Operating Income (Loss)
Nonoperating Revenues

Investment income

CITY OF NASHUA, NEW HAMPSHIRE

INTERNAL SERVICE FUND

COMBINING STATEMENT OF NET POSITION

Assets

Current:
Due from other funds
Other assets

Tatal Assets
Liabilities
Current:

Salaries payable

Accrued liabilities
Other liabilities

Total Liabilities
Net Position
Unrestricted

Total Net Position

See notes to financial statements.

JUNE 30, 2021
Governmental Activities
Intemai Service Fund
Employee Property
Benefits & Casualty
Fund Fund Total

Proprietary Fund es

Internal Service Funds

Internal Service Funds are proprietary fund types established for the City’s self-insurance
programs.

The City of Nashua has the following Internal Service Funds:

Employee Benefits Fund: To account for the operation of the City’s self-insurance program for
employees’ healthcare.

Property and Casualty Fund: To account for the operation of the City’s self-insurance program for
general property and casualty insurance.

1$2

CITY OF NASHUA, NEW HAMPSHIRE

Detail Schedule of Expenditures and Other Financing Uses

General Goverment
Mayor
Board of Aldermen
Legal
Admmustrative services
City Clerk
Energy Management
Civic and Community activities
Human resources
Insurance - Benefits
Telecommunications
Information technology
Financaal services
Risk Management
Building mamtenance
Purchas mg
Assessors
Hs
Cemetenes
Parking Enforcement
Parking Operations
Contmyencies
Capital

CITY OF NASHUA, NEW HAMPSHIRE

Detail Schedule of Revenues and Other Fmancing Sources -
Budget and Actual - General Fund

For the Year Ended June 30, 2021

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179

Detail and Combining Budget
and Actual Schedules

178