City of Nashua, New Hampshire
Expenditures and Other Financing Uses by Department and Budget Category, General Fund
Last Ten Fiscal Years
(eoditied scerus] basis of accounting’!
2012 jams wn 2018 7016 2017 2018 2019 20 2021
Expenditures and Other Financing
Uses by Department
Financial Services 3 2.785.087 $ 2767,96) A622100 § 3.891072 $ TLS $ 3,996.50 5 AOL OF 433h422 § 2,030,425 § 2259.9
City of Nashua, New Hampshire
Change in Fuod Balances, Governmental Fuads
{ast Tem Fiscal Years
(nadkfied accrual basss of accounteigh
Taxes"!
Lrcenucs and Ferrata!”
Penalnes, waterest aid other ayes
Charges for erices
Matergercrental
Iateresl cams
Contiby pons
Dbydrasiecanc porwr peacoat
Cable TY Granchuse fees
Miscellaneous
Total revenves
Espendinares bs Function
General Government
Pubbe safety
‘Water supply kydiaats
Educatvan
Pubbe Wosks
City of Nashua, New Hampshire
Fund Balances, Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Generat Fund
Nonspendable
Committed
Assigned
Unassigned
Total General Fund
Other Governmental Funds
Nonspendable
Restricted
Committed
Unassigned
Toial Other Governmental Funds
Data Source
Audited Financial Statements
2012 2013 2014 2015 Z016 2017 2018 2019 2020 2021
City of Neshun, New Mamepebire
Change ie Net Position
Lov Tem Fiscal Years
accrual basis af eccaunting)
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
