City of Nashua, New Hampshire - CAFR FY2006

Comprehensive Annual Financial Report for the Fiscal Year ended June 30, 2006

The complete Comprehensive Annual Financial Report for FY2006 in PDF file format

Table of Contents

Introductory Section:

Transmittal Letter

Organizational Chart

Principal Officials

Division and Department Heads

Geographic Location

Certificate of Achievement

Financial Section:

Independent Auditor's Report

Management's Discussion And Analysis

Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Assets
Statement of Activities

Fund Financial Statements:

Governmental Funds:

Balance Sheet
Reconciliation of Total Governmental Fund Balances to Net Asstesof Governmental Activities in the Statement of Net Assets
Statement of Revenues, Expenditures and Changes in Fund Balances
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Statement of Revenues and Other Sources, and Expenditures and Other Uses - Budget and Actual - General Fund

Proprietary Funds:

Statement of Net Assets
Statement of Revenues, Expenses and Changes in Fund Net Assets
Statement of Cash Flows

Fiduciary Funds:

Statement of Fiduciary Net Assets
Statement of Changes in Fiduciary Net Assets

Notes to the Financial Statements

Nashua Airport Authority Footnotes

SUPPLEMENTAL STATEMENTS AND SCHEDULES

Contributory Retirement System Information

Governmental Funds:

Combining Financial Statements:

Combining Balance Sheet - Non-major Governmental Funds
Conbining Statement of Revenues, Expenditures and Changes in Fund Equity - Non-major Governmental Funds

Detail and Combining Budget and Actual Statements:

Detail schedule of Revenues and Other Financing Sources - Budget and Actual - General Fund
Detail schedule of Expenditures and Other Financing Uses - Budget and Actual - General Fund

Proprietary Funds:

Schedule of Revenues and Expenses - Budget and Actual - Enterprise Funds

Statistical Section:

Net Assets by Component - Last Ten Fiscal Years
Change in Net Assets - Last Ten Fiscal Years
Fund Balances, Governmental Funds - Last Ten Fiscal Years
Change in Fund Balances, Governmental Funds - Last Ten Fiscal Years
Expenditures and Other Financing Uses by Department and Budget Category, General Fund - Last Ten Fiscal Years
Combined Enterprise Funds Revenue, Expenditures, Other Financing Sources and Uses and Change in Total Net Assets - Last Ten Fiscal Years
General Government Tax Revenues by Source - Last Ten Fiscal Years
Property Tax Levies and Collections - Last Ten Fiscal Years
Assessed and Estimated Full Value of Real Property - Last Ten Fiscal Years
Principal Taxpayers - Current Year and Nine Years Ago
Property Tax Rates per $1,000 of Assessed Value - Direct and Overlapping Governments - Last Ten Fiscal Years
Utility Fund Net Budget, Billable Volumes and Rates - Last Ten Fiscal Years
Nashua's Share of the Hillsborough County Tax Apportionment - Last Ten Fiscal Years
Ratios of Long Term Debt Outstanding and Legal Debt Limits - Last Ten Fiscal Years
Ratios of Outstanding Debt by Debt Type – Last Ten Fiscal Years
Computation of Overlapping Debt – Hillsborough County Long Term Debt – Last Ten Calendar Years
Demographic Statistics – Last Ten Fiscal Years
Principal Employers – Current Year and Nine Years ago
Operating Indicators by Function – Last Ten Fiscal Years
Capital Asset Statistics by Function - Last Ten Fiscal Years
City Government Employees by Division – Last Ten Fiscal Years
Student/Teacher Statistical Information – Last Ten Fiscal Years
Student Department Operating Statistics - Last Ten Fiscal Years