Audit for Fiscal Year Ending June 30, 2017

Exhibit D

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

ADDITIONS:

$

Use of money and property ............................................................................................ Intergovernmental ........................................................................................................... Miscellaneous ................................................................................................................. TOTAL ADDITIONS DEDUCTIONS: Community and economic development ........................................................................ General government ...................................................................................................... TOTAL DEDUCTIONS

2,417 70,790 9,687 82,894

13,397 81,049 94,446

NET CHANGE IN CASH BALANCES

(11,552)

256,230

CASH BALANCES - BEGINNING OF YEAR ...................................................................

$

CASH BALANCES - END OF YEAR

244,678

See Notes to Financial Statements 21