FY 2017 - 2018 Audit

CITY OF SPENCER CASH BASIS STATEMENT OF ACTIVITIES AND NET POSITION - Continued AS OF AND FOR THE YEAR ENDED JUNE 30, 2018

CASH BASIS NET POSITION: Nonexpendable: Permanent fund principal ..................................... .. Restricted, expendable for: Debt service ........................................................... Capital projects ...................................................... Urban renewal purposes ........................................ Community and economic development purposes Employee benefits ................................................. Police purposes ..................................................... Cementary purposes ............................................ .. Streets .................................................................... Park purposes ........................................................ Closure and/or postclosure care ............................ Landfill recycling and planning .............................. . Unrestricted ...............................................................

TOTAL CASH BASIS NET POSITION

See Notes to Financial Statements 13