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STATE OWNED REAL PROPERTY SUPPLEMENTAL FINANCIAL DATA To STATE OF NEW HAMPSHIRE STATE OWNED REAL PROPERTY SUPPLEMENTAL FINANCIAL DATA to the COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2011 STATE OF NEW HAMPSHIRE STATE OWNED REAL PROPERTY SUPPLEMENTAL FINANCIAL DATA to the COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2011 Prepared by the Department of Administrative Services Linda M. Hodgdon Commissioner Edgar R. Carter, CPA Comptroller Bureau of Financial Reporting: Stephen C. Smith, CPA Administrator Diana L. Smestad Kelly J. Brown STATE OWNED REAL PROPERTY TABLE OF CONTENTS Real Property Summary: Comparison of State Owned Real Property by County........................................ 1 Reconciliation of Real Property Report to the Financial Statements............................................................. 2 Real Property Summary: Acquisitions and Disposals by Major Class of Fixed Assets............................. 3 Real Property Summary: By Activity and County............................................................................................ 4 Real Property Summary: By Town...................................................................................................................... 13 Detail by Activity: 1200- Adjutant General......................................................................................................................................... 21 1400 - Administrative Services............................................................................................................................ 22 1800 - Department of Agriculture, Markets and Food..................................................................................... 23 2300 - Department of Safety................................................................................................................................. 25 2700 - Department of Employment Security....................................................................................................... 26 3420 - Historical Resources.................................................................................................................................. 26 3500 - Department of Resources and Economic Development....................................................................... 27 4100 - Youth Development Services................................................................................................................... 36 4300 - N.H. Veterans Home................................................................................................................................... 37 4400 - Environmental Services............................................................................................................................. 37 4490 - Water Resources Council......................................................................................................................... 39 4600 - Department of Corrections........................................................................................................................ 41 5800 - Community College System of New Hampshire - Concord - System Office ..................................... 41 5810 - Community College System of New Hampshire - Manchester............................................................ 42 5820 - Community College System of New Hampshire - Stratham................................................................. 42 5830 - Community College System of New Hampshire - Concord.................................................................. 42 5840 - Community College System of New Hampshire - Berlin....................................................................... 42 5850 - Community College System of New Hampshire - Laconia................................................................... 43 5860 - Community College System of New Hampshire - Claremont............................................................... 43 5870 - Community College System of New Hampshire - Nashua................................................................... 43 6100 - McAuliffe-Shepard Discovery Center.................................................................................................... 43 7500 - Fish and Game............................................................................................................................................. 44 7700 - Liquor Commission.................................................................................................................................... 55 8700 - Police Standards and Training................................................................................................................. 56 9000 - Division of Public Health Services.......................................................................................................... 57 9100 - Glencliff Home ............................................................................................................................................ 57 9200 - Division of Mental Health and Developmental Services..................................................................... 58 9400 - N.H. Hospital............................................................................................................................................... 58 9600 - Department of Transportation.................................................................................................................. 59 1 STATE OF NEW HAMPSHIRE REAL PROPERTY SUMMARY: COMPARISON OF STATE OWNED REAL PROPERTY BY COUNTY JUNE 30, 2011 INTRODUCTION New Hampshire has 5,954,752 total acres within it's boundries of which 198,592 acres are inland waters. The net land area within state boundries is 5,756,160 acres. Of this total, 9.2% or 527,594 acres are owned by the State. Highway rights-of-way, Environmental Services’ Winnipesaukee River Basin and the Department of Safety’s radio system towers, are reported within the “Multiple Counties” heading below. COMPARISON OF STATE OWNED REAL PROPERTY BY COUNTY State Owned Total Land Land In Construction Improvements Balance Balance County In Acres Acres Percent Land Buildings In Progress Land Buildings 6/30/2011 6/30/2010 Belknap 254,080 9,194 3.62$ 7,658,289 $ 45,287,747 $ 1,453,498 $ 3,543,389 $ 15,126,555 $ 73,069,478 $ 71,160,235 Carroll 611,200 24,731 4.05 9,582,575 14,402,676 0 1,237,122 218,055 25,440,428 25,196,795 Cheshire 465,920 24,159 5.19 10,818,200 7,568,135 - 1,593,923 615,326 20,595,584 21,495,679 Coos 1,150,720 280,394 24.37 53,061,125 49,239,970 291,180 2,774,348 8,887,259 114,253,881 112,573,913 Grafton 1,106,560 32,898 2.97 18,150,120 21,246,343 788,413 22,919,263 18,581,588 81,685,727 80,195,343 Hillsborough 560,000 12,174 2.17 19,855,542 103,941,357 11,610,652 2,711,843 30,061,747 168,181,140 149,160,962 Merrimack 597,760 38,032 6.36 23,417,442 337,755,789 5,363,507 74,969,971 144,996,196 586,502,905 572,964,600 Rockingham 429,440 15,322 3.57 37,890,235 51,873,343 128,703 3,291,445 22,925,973 116,109,699 108,345,868 Strafford 242,560 6,711 2.77 24,619,296 12,237,697 - 2,336,039 4,637,234 43,830,266 40,720,956 Sullivan 337,920 25,772 7.63 10,309,906 7,156,239 23,460 327,699 5,252,777 23,070,081 23,685,603 Multiple Counties - 58,208 N/A 165,864,434 8,830,952 - - 124,045 174,819,431 177,395,921 Out - of - State - - N/A - 35,000 - - - 35,000 35,000 Total 5,756,160 527,594 9.17$ 381,227,164 $ 659,575,247 $ 19,659,413 $ 115,705,042 $ 251,426,754 $ 1,427,593,620 $ 1,382,930,875 2 STATE OF NEW HAMPSHIRE RECONCILIATION OF REAL PROPERTY REPORT TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2011 (In Thousands) Land Buildings & Land & Building Construction Roads & Bridges Improvements Improvements In Progress Infrastructure Total Governmental Capital Assets per CAFR 6/30/11 $ 618,875 $ 814,097 $ 239,377 $ 3,032,547 $ 4,704,896 Additions: Liquor Commission reported in SORP 3,078 23,654 26,732 Turnpike System reported in SORP 108,783 6,995 115,778 Line Items Less Than $100,000 27,397 44,917 351 72,665 *Community College System of NH reported in SORP 31,566 31,566 Deductions: Infrastructure not reported in SORP (261,201) (220,069) (3,032,547) (3,513,817) Capital Leases not reported in SORP (10,227) (10,227) State Owned Real Property Report 6/30/11 $ 496,932 $ 911,002 $ 19,659 $ - $ 1,427,593 *Effective July 17, 2007, the Community College System of New Hampshire (CCSNH) became a component unit of the state pursuant to chapter 361, Laws of 2007, therefore, only CCSNH capital assets deemed self-funded were not reported in governmental activities capital assets in the FY 2011 CAFR. Note - Effective Fiscal 2002, the state implemented Governmental Accounting Standards Board Statement 34 (GASB 34) for financial statement purposes. GASB 34 requires material assets, including infrastructure, to be capitalized, depreciated and reported in the Statement of Net Assets in the Comprehensive Annual Financial Report (CAFR). The threshold for materiality of capital assets for CAFR reporting were set at property costing greater than $100,000. The GASB 34 requirements are not fully reflected in this Report. 3 STATE OF NEW HAMPSHIRE REAL PROPERTY SUMMARY: ACQUISITIONS AND DISPOSALS BY MAJOR CLASS OF FIXED ASSETS FOR THE YEAR ENDED JUNE 30, 2011 Balance Balance 6/30/2010 Acquisitions Disposals 6/30/2011 Land $ 374,729,923 $ 15,377,514 $ (8,880,273) $ 381,227,164 Buildings 619,368,138 46,038,141 (5,831,032) 659,575,247 Construction in progress 39,404,312 20,110,040 (39,854,939) 19,659,413 Land Improvements 111,853,657 3,865,530
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