Audit for Fiscal Year Ending June 30, 2017

Schedule 2

CITY OF SPENCER COMBINING SCHEDULE OF RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASH BALANCES NONMAJOR GOVERNMENTAL FUNDS - SPECIAL REVENUE FUNDS AS OF AND FOR THE YEAR ENDED JUNE 30, 2017

Police Retirement S::tstems

Civil

Police

Tax Increment Financing

Service

Special

Exgenses

Proceeds

SSMID

RECEIPTS: Property tax .............................................. $ Tax increment financing ........................... Other city taxes ......................................... Use of money and property ...................... Intergovernmental .................................... Miscellaneous ........................................... TOTAL RECEIPTS DISBURSEMENTS: Public safety ............................................. Public works ............................................. Culture and recreation .............................. Community and economic development General government ................................. TOTAL DISBURSEMENTS

$

90,998 $

286,269 $

$

7,436

835,048 39,062

2,651 1,456 12,420

69 100

5,499

198

323 5,658

4,676

11,045 11.243

879,609

95.674

13,586

302,796

298,466

10,387

337,549

2,636

298,466

337,549

2,636

10,387

EXCESS (DEFICIENCY) OF RECEIPTS OVER (UNDER) DISBURSEMENTS

4,330

3,199

11,243

542,060

93,038

OTHER FINANCING SOURCES (USES): Operating transfers in .............................. Operating transfers out ............................

{377,336}

TOTAL OTHER FINANCING SOURCES (USES)

(377,336)

NET CHANGE IN CASH BALANCES

11,243

164,724

93,038

4,330

3,199

21,147

10,356

159,669

9,006

278,491

CASH BALANCES - BEGINNING OF YEAR

$

$

103.394 $

163.999 $

$

CASH BALANCES - END OF YEAR

32,390

443.215

12.205

CASH BASIS FUND BALANCES: Restricted for: Urban renewal purposes ....................... Community and economic development purposes ......................... Employee benefits ................................. Police purposes ..................................... Park purposes .......................................

- $

- $

- $

$

$

443,215

103,394

163,999

12,205

32,390

32,390

103,394 ~

163,999 ~

12,205

TOTAL CASH BASIS FUND BALANCES

443,215

~

~

~

See Accompanying Independent Auditors' Report 42