Audit for Fiscal Year Ending June 30, 2017

Exhibit C

CITY OF SPENCER STATEMENT OF CASH RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASH BALANCES PROPRIETARY FUNDS - Continued AS OF AND FOR THE YEAR ENDED JUNE 30, 2017

Enterprise Capital Projects

Sanitary Sewer

Solid Waste

CASH BASIS FUND BALANCES: Restricted, expendable for: Debt service............. .......................................... $

- 2,810,484 423,999 3,690,966

- 17,436

$

$

$

202,493

Closure and/or postclosure care ........................ Landfill recyling and planning ............................. 4,334,086 Unrestricted ........................................................... __ ~~=

(368,506)

1,578,883

$

$

$

6,925,449

4,536,579 ~$=~~~

1,596,319

(368,506)

TOTAL CASH BASIS FUND BALANCES

See Notes to Financial Statements 19