Audit for Fiscal Year Ending June 30, 2017

Exhibit A

CITY OF SPENCER CASH BASIS STATEMENT OF ACTIVITIES AND NET POSITION - Continued AS OF AND FOR THE YEAR ENDED JUNE 30, 2017

CASH BASIS NET POSITION: Nonexpendable: Permanent fund principal ....................................... Restricted, expendable for: Debt service ........................................................... Capital projects ...................................................... Urban renewal purposes ........................................ Community and economic development purposes Employee benefits ................................................. Police purposes ..................................................... Cementary purposes ............................................ .. Streets .................................................................... Park purposes ........................................................ Closure and/or postclosure care .......................... .. Landfill recycling and planning .............................. . Unrestricted ...............................................................

TOTAL CASH BASIS NET POSITION

See Notes to Financial Statements 13