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2008 State Owned Real Property Report

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STATE OF NEW HAMPSHIRE STATE OWNED REAL PROPERTY SUPPLEMENTAL FINANCIAL DATA to the COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2008 STATE OF NEW HAMPSHIRE STATE OWNED REAL PROPERTY SUPPLEMENTAL FINANCIAL DATA to the COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2008 Prepared by the Department of Administrative Services Linda M. Hodgdon Commissioner Division of Accounting Services: 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......................................................................................................................................... 20 1400 - Administrative Services............................................................................................................................ 21 1800 - Department of Agriculture, Markets and Food..................................................................................... 22 2300 - Department of Safety................................................................................................................................. 24 2700 - Department of Employment Security....................................................................................................... 25 3420 - Historical Resources.................................................................................................................................. 25 3500 - Department of Resources and Economic Development....................................................................... 26 4100 - Youth Development Services................................................................................................................... 35 4300 - N.H. Veterans Home................................................................................................................................... 36 4400 - Environmental Services............................................................................................................................. 36 4490 - Water Resources Council......................................................................................................................... 38 4600 - Department of Corrections........................................................................................................................ 40 5800 - Community College System of New Hampshire - Concord - System Office ..................................... 40 5810 - Community College System of New Hampshire - Manchester............................................................ 41 5820 - Community College System of New Hampshire - Stratham................................................................. 41 5830 - Community College System of New Hampshire - Concord ................................................................ 41 5840 - Community College System of New Hampshire - Berlin....................................................................... 41 5850 - Community College System of New Hampshire - Laconia................................................................... 42 5860 - Community College System of New Hampshire - Claremont............................................................... 42 5870 - Community College System of New Hampshire - Nashua................................................................... 42 6100 - Christa McAuliffe Planetarium................................................................................................................. 42 7500 - Fish and Game............................................................................................................................................. 43 7700 - Liquor Commission.................................................................................................................................... 55 8700 - Police Standards and Training................................................................................................................. 55 9000 - Division of Public Health Services.......................................................................................................... 56 9100 - Glencliff Home for the Elderly................................................................................................................... 56 9200 - Division of Mental Health and Developmental Services..................................................................... 57 9400 - N.H. Hospital............................................................................................................................................... 57 9600 - Department of Transportation.................................................................................................................. 58 1 STATE OF NEW HAMPSHIRE REAL PROPERTY SUMMARY: COMPARISON OF STATE OWNED REAL PROPERTY BY COUNTY JUNE 30, 2008 INTRODUCTION Per RSA 21-I:11 VII, the State is required to maintain a central inventory record of all state owned real property. 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. The State Owned Real Property Report reflects the real property of the State's primary government as described in the State of New Hampshire Comprehensive Annual Financial Report. 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 6/30/2008 6/30/2007 Belknap 254,080 8,830 3.48$ 7,526,872 $ 33,957,060 $ 10,186,117 $ 1,676,799 $ 5,994,321 $ 59,341,169 $ 52,282,399 Carroll 611,200 26,588 4.35 9,268,795 10,998,981 $ 54,262 782,641 135,600 21,240,279 18,584,572 Cheshire 465,920 24,023 5.16 10,503,820 7,397,687 - 1,133,011 209,013 19,243,531 15,043,531 Coos 1,150,720 276,961 24.07 49,920,312 47,406,917 480,141 2,765,299 5,291,705 105,864,373 104,525,645 Grafton 1,106,560 33,129 2.99 17,071,009 21,752,340 624,000 22,562,924 14,079,754 76,090,027 74,309,075 Hillsborough 560,000 12,132 2.17 19,914,660 83,549,789 7,065,936 3,413,735 21,561,143 135,505,262 125,739,513 Merrimack 597,760 36,582 6.12 20,073,061 292,791,514 30,924,497 72,788,607 115,376,894 531,954,573 506,436,695 Rockingham 429,440 14,361 3.34 31,301,083 45,536,526 1,456,221 2,434,281 11,313,626 92,041,737 85,500,674 Strafford 242,560 5,952 2.45 13,244,796 14,819,007 229,019 1,830,447 4,133,628 34,256,897 32,243,464 Sullivan 337,920 25,619 7.58 10,337,406 6,596,083 21,197 321,190 4,676,960 21,952,836 19,535,961 Multiple Counties - 58,208 N/A 166,759,209 8,830,952 - - 1,560,927 177,151,088 176,519,191 Out - of - State - - N/A - 35,000 - - - 35,000 35,000 Total 5,756,160 522,386 9.08$ 355,921,023 $ 573,671,855 $ 51,041,390 $ 109,708,934 $ 184,333,570 $ 1,274,676,772 $ 1,210,755,720 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, 9.1% or 522,386 acres are owned by the State. 2 STATE OF NEW HAMPSHIRE RECONCILIATION OF REAL PROPERTY REPORT TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2008 (In Millions) Land Buildings & Land & Building Construction Roads & Bridges Improvements Improvements In Progress Infrastructure Total Governmental Capital Assets per CAFR 6/30/08 $ 576,443 $ 685,424 $ 262,355 $ 2,865,262 $ 4,389,484 Additions: Liquor Commission reported in SORP 3,232 20,333 23,565 Turnpike System reported in SORP 110,663 4,828 115,491 Line Items Less Than $100,000 17,941 42,232 429 60,602 *Community College System of NH reported in SORP 15,051 5,323 20,374 Deductions: Infrastructure not reported in SORP (242,649) (217,066) (2,865,262) (3,324,977) Capital Leases not reported in SORP (9,862) (9,862) State Owned Real Property Report 6/30/08 $ 465,630 $ 758,006 $ 51,041 $ - $ 1,274,677 *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, certain CCSNH capital assets deemed self-funded were not reported in governmental capital assets in the FY 2008 CAFR. Note - Effective Fiscal 2002, the state implemented Governmental Accounting Standards Board Statement 34 (GASB 34) for financial statement purposes. GASB 34 requires assets, including infrastructure, to be capitalized, depreciated and reported in the new Statement of Net Assets in the Comprehensive Annual Financial Report (CAFR). The thresholds for CAFR reporting were set at property greater than $100,000. The GASB 34 requirements are not reflected in this Real Property Report. 3 STATE OF NEW HAMPSHIRE REAL PROPERTY SUMMARY: ACQUISITIONS AND DISPOSALS BY MAJOR CLASS OF FIXED ASSETS FOR THE YEAR ENDED JUNE 30, 2008 Balance Balance 6/30/2007 Acquisitions Disposals 6/30/2008
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