Agenda

CITY OF NASHUA, NEW HAMPSHIRE
PROPRIETARY FUNDS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION

FOR FISCAL YEAR ENDED JUNE 30, 2021

Assets

Current
Cash and short-term investments
Investments
User fees, net of allowance for uncollectibles
Intergovernmental receivable
Due from other funds
Other assets

Total Current Assets

Noncurtent:
Capital assets being depreciated, net
Capital assets not being depreciated

Total Noncurrent Assets
Total Assets

Deferred Outflows of Resources
Related to pensions
Related to OPEB

Total Deferred Qutflows of Resources

CITY OF NASHUA, NEW HAMPSHIRE

GENERAL FUND

STATEMENT OF REVENUES AND OTHER SOURCES, AND EXPENDITURES AND OTHER USES -
BUDGET AND ACTUAL

Revenues
Property taxes
Auto permits
Penalties, interest and other taxes
Charges for services
Intergovernmental
Licenses and permits
Interest earnings
Miscellaneous

Total Revenues

CITY OF NASHUA, NEW HAMPSHIRE

RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED JUNE 30, 202]
Net changes in fund balances - Total governmental funds $ 10,949.29)
* Govemmental funds report capital outlays as expenditures. However,

in the Statement of Activities the cost of those assets is allocated
over ther estimated useful lives and reported as depreciation expense:

Revenues
Property taxes
Aulo pemnits
Penalties, interest and other taxes
Charges for services
Intergovernmental
Licenses and permits
Investment income
Contributions
Hydroelectnc power generation
Cable TV franchise fees
Rentals and lease income
Miscellaneous

Total Revenues

Expenditures

CITY OF NAS HUA, NEW HAMPSHIRE

RECONCILIATION OF TOTAL GOVERNMENTAL FUND
BALANCES TO NET POSITION OF GOVERNMENTAL
ACTIVITIES IN THE STATEMENT OF NET POSITION

JUNE 30, 2021

Total governmental fund balances $ 123,257,472

* Capital assets used in governmental activities are not financial
resources and, therefore. are not reported in the governmental funds. 362,519,981

* Revenues are reported on the accrual basis of accounting

Assets
Cash and short-term investments
Investments

CITY OF NASHUA, NEW HAMPS HIRE

Receivables, net of allowance for uncollectibles:

Property taxes
Tax deeded property
Departmental and other
Intergovernmmental
Loans
Due from other funds
Other assets

Total Assets

Liabilities
Accounts payable
Salaries payable
Accrued liabilities
Uneamed revenue
Due to other funds
Other liabilities

Total Liabilities

Deferred Inflows of Resources
Unavailable revenues

CITY OF NASHUA, NEW HAMPSHIRE
STATEMENT OF ACTIVITIES

FOR FISCAL YEAR ENDED JUNE 30, 2021
(Except for Pennichuck Corperation Component Unit, which is forthe year ending December 31, 2020)

(continued )

Business-
Govemmental Type Component
Activities Activities Total Units

Change in Net Pesitien

Net (Expenses) Revenue from previous page § (260,537,173) $ = 4,715,122} § (265,252,295) $ = (1,641,898)
General Revenues:

Property taxes 216,376,307 - 216,376,307 -

Auto pennits 16,916,065 - 16,916,065 -

CITY OF NASHUA, NEW HAMPSHIRE

STATEMENT OF ACTIVITIES

FOR FISCAL YEAR ENDED JUNE 30, 2021
(Except for Pennichuck Corporation Component Unit, which is for the year ending December 31, 2020)

CIM OF NASHLA, NEW HAMPSHIRE