Audit for Fiscal Year Ending June 30, 2017

CITY OF SPENCER NOTES TO FINANCIAL STATEMENTS - Continued JUNE 30, 2017

12. INTERFUND TRANSFERS - Continued

Transfer to Nonmajor Governmental - Continued: Special Revenue - Continued: Workers' Compensation Insurance

Transfer from

Amount

Proprietary:

Enterprise:

$

Sanitary Sewer Solid Waste Landfill Nonmajor Proprietary: Enterprise: Airport Golf Course

1,188 30,579 9,192

543 1,940 43,442

Total Workers' Compensation Insurance

Group Medical/Life Insurance

General Proprietary:

125,000

Enterprise:

Sanitary Sewer Solid Waste Landfill Nonmajor Proprietary: Enterprise: Golf Course

24,490 148,801 79,369

15,688 393,348

Total Group Medical/Life Insurance

Total Nonmajor Governmental

874,756 7,034,726

Total Governmental Funds

Proprietary:

Enterprise:

Sanitary Sewer

Capital Projects Proprietary: Enterprise: Landfill

16,360

105,329 78,965 200,654

Enterprise Capital Projects

Landfill

Proprietary:

Enterprise:

Solid Waste

659,403

Solid Waste

Proprietary:

Enterprise: Landfill

40,000

Enterprise Capital Projects

General Proprietary:

336

Enterprise:

Sanitary Sewer Landfill Nonmajor Proprietary: Enterprise: Airport

116,101 39,921

57,010 213,368

Total Enterprise Capital Projects

37