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2009 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, 2009 STATE OF NEW HAMPSHIRE STATE OWNED REAL PROPERTY SUPPLEMENTAL FINANCIAL DATA to the COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2009 Prepared by the Department of Administrative Services Linda M. Hodgdon Commissioner Division of Accounting Services: Edgar R. Carter, CPA Comptroller 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 - New Hampshire Technical Institute - 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 - McAuliffe-Shepard Discovery Center.................................................................................................... 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, 2009 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 6/30/2009 6/30/2008 Belknap 254,080 8,843 3.48$ 7,538,872 $ 39,747,571 $ 4,700,456 $ 3,074,133 $ 11,687,642 $ 66,748,674 $ 59,341,169 Carroll 611,200 24,598 4.02 9,568,795 13,736,723 76,083 797,738 155,136 24,334,475 21,240,279 Cheshire 465,920 23,916 5.13 10,603,576 8,900,225 16,678 1,497,947 209,013 21,227,439 19,243,531 Coos 1,150,720 277,321 24.10 51,921,390 47,517,489 2,830,222 2,768,459 5,547,916 110,585,475 105,864,373 Grafton 1,106,560 32,925 2.98 18,318,620 21,731,380 - 22,565,838 15,406,547 78,022,385 76,090,027 Hillsborough 560,000 12,155 2.17 19,830,650 83,935,760 4,291,481 2,034,209 22,611,260 132,703,359 135,505,262 Merrimack 597,760 36,525 6.11 20,072,614 305,139,740 39,838,561 72,982,937 122,338,616 560,372,468 531,954,573 Rockingham 429,440 14,434 3.36 31,391,983 45,666,816 9,960,087 2,617,661 11,388,793 101,025,340 92,041,737 Strafford 242,560 6,660 2.75 17,268,896 14,819,007 16,806 2,052,333 4,133,628 38,290,670 34,256,897 Sullivan 337,920 25,619 7.58 10,337,406 6,596,083 - 322,643 4,768,613 22,024,745 21,952,836 Multiple Counties - 58,208 N/A 163,452,329 8,830,952 - - 1,593,300 173,876,581 177,151,088 Out - of - State - - N/A - 35,000 - - - 35,000 35,000 Total 5,756,160 521,205 9.05$ 360,305,131 $ 596,656,745 $ 61,730,374 $ 110,713,898 $ 199,840,463 $ 1,329,246,611 $ 1,274,676,772 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 521,205 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, 2009 (In Millions) Land Buildings & Land & Building Construction Roads & Bridges Improvements Improvements In Progress Infrastructure Total Governmental Capital Assets per CAFR 6/30/09 $ 590,159 $ 713,618 $ 187,582 $ 3,048,728 $ 4,540,087 Additions: Liquor Commission reported in SORP 3,403 20,432 23,835 Turnpike System reported in SORP 107,357 4,828 112,185 Line Items Less Than $100,000 18,163 43,492 650 62,305 *Community College System of NH reported in SORP 24,123 63 24,186 Deductions: Infrastructure not reported in SORP (248,063) (126,565) (3,048,728) (3,423,356) Capital Leases not reported in SORP (9,996) (9,996) State Owned Real Property Report 6/30/09 $ 471,019 $ 796,497 $ 61,730 $ - $ 1,329,246 *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 2009 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, 2009 Balance Balance 6/30/2008 Acquisitions
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