Audit for Fiscal Year Ending June 30, 2017

Schedule 3

CITY OF SPENCER COMBINING SCHEDULE OF RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASH BALANCES NONMAJORGOVERNMENTALFUNDS-PERMANENTFUNDS AS OF AND FOR THE YEAR ENDED JUNE 30, 2017

Cemetery Perpetual

Riverside Cemetery Memorial

Northlawn Perpetual

Columbarium

Care Fund

Vault Fund

Care Fund

Trust

RECEIPTS: Use of money and property ............................. $ Miscellaneous..................................................

$

$

$

670

199

47

2,125 2,125

670

199

47

TOTAL RECEIPTS

DISBURSEMENTS: Culture and recreation ................................... Community and economic development ........ TOTAL DISBURSEMENTS

50

250

50

250

EXCESS (DEFICIENCY) OF RECEIPTS OVER (UNDER) DISBURSEMENTS

(51 )

670

2,075

47

70,952

286,879

21,618

5,054

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

$

$

21,567

5,101

71,622

$

CASH BALANCES - END OF YEAR

288,954

~

CASH BASIS FUND BALANCES: Nonspendable: Permanent fund principal ............................. Restricted for: Cemetery purposes ...................................... Community development purposes ............. Park purposes ..............................................

$

$

$

71,622

$

288,954

2,550

5,101

19,017

$

$

71,622

$

288,954

21,567

5,101

TOTAL CASH BASIS FUND BALANCES

~

See Accompanying Independent Auditors' Report 44