Finance Committee

CITY OF NASHUA, NEW HAMPSHIRE

Combining Balance Sheet

Nonmajor Governmental Funds

Special Revenue Funds

$

Community Other
Transit CDBG/Home Development Public Safety Other
Grants Grants Division Grants Grants City Grants
- $ - $ - $ - $ -
38,938 15,100 - - -
350,396 375,820 171.683 1,351,164 -
581,849 : 160,828 5,728,944 3,824
971,183 $ 390,920 $ 332,511 $7,080,108 $ 3,824

- $ - $ - $ - i -

- = - 6,873,769 *

- 315,725 - - :

- 315,725 - 6,873,769 -
971,183 75,195 332,511 216,339 3,824
971,183 75,195 332,511 206,339 3,824
971,183 $ 390,920 $ 332,511 $ 7,080,108 $ 3,824

CITY OF NASHUA, NEW HAMPSHIRE
Combining Balance Sheet

Nonmajor Governmental Funds

CAPITAL PROJECT FUNDS

Capital Project Funds are established to account for resources obtained and expended for the
acquisition of major capital facilities or equipment other than those employed in the CNTR of
services accounted for in Enterprise Funds.

The current funds were established for the following purposes:

Fail

Fire Projects: to account for Fire Department Capital Projects.

Public Works Projects: to account for Public Works Department Capital Projects.

NON-MAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS

Special Revenue Funds are established to account for resources obtained and expended for
specified purposes and restricted by law or local action.

Special Revenue Funds are established for the following purposes:

r

Police Grants: to account for federal and State grants for the Police Department.
Fire Grants: to account for federal and State grants for the Fire Department.

Community Health and Services Grants: to account for federal and State health and human
services grants.

Combining Financial Statements

162

CITY OF NASHUA, NEW HAMPSHIRE
OTHER POST-EMPLOYMENT BENEFITS (OPEB)
REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULES OF CHANGES IN THE TOTAL OPEB LIABILITY

Total OPEB Liability
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments

Net change in total OPEB liability
Total OPEB liability - beginning,
Total OPEB liability - ending

(Unaudited)

City of Nashua OPEB Plan*

202) 2020 2019 2018

$ 3.169049 $$ 2.730.983 $ 2412885 $$ 2.526279

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

CITY OF NASHUA, NEW HAMPSHIRE
BOARD OF PUBLIC WORKS' RETIREMENT SYSTEM
REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULES OF NET PENSION LIABILITY. CONTRIBUTIONS, AND INVESTMENT RETURNS

Schedule of Net Pension Liability

Total pension lability
Plan fiduciary net position

Net pension lability

Plan fiducary net posinon as a percentage
of the total pension lability

Covered payroll

Parte paling employer net pension liability (asset)

as a percentage of covered payroll

Schedule of Contributions

CITY OF NASHUA, NEW HAMPSHIRE
BOARD OF PUBLIC WORKS' RETIREMENT SYSTEM
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY

(Unaudited)
2021 2020 O19 2018 2017 2016 2015 O14

Total Pension Liability

Service cost $ 1,194,402 $ 0,159613 8 1.159.714 $1,125,936 8 1102418 § 1,070,306 F 833,083 $ 801,04)

Interest 3,546,569 3.438385 3,413,621 3,302,509 3,317,923 3,201,701 3,165,454 3,056,600

Differences between expected and actual expenence (933,080) = (794,224) = (262,266) . 84,012 -