FY 2017 - 2018 Audit

CITY OF SPENCER

TABLE OF CONTENTS

Page No.

Directory of City Officials .........................................................................................................

Independent Auditors' Report ..................................................................................................

2 - 4

5 - 10

Management's Discussion and Analysis

BASIC FINANCIAL STATEMENTS:

Government-wide Financial Statements: Cash Basis Statement of Activities and Net Position ........................................... A Governmental Funds Financial Statements: Statement of Cash Receipts, Disbursements, and Changes in Cash Balances.. B Proprietary Funds Financial Statements: Statement of Cash Receipts, Disbursements, and Changes in Cash Balances .. C Fiduciary Funds Financial Statements: Statement of Cash Receipts, Disbursements, and Changes in Cash Balances.. D Notes to Financial Statements ................................................................................. Combining Schedule of Receipts, Disbursements, and Changes in Cash Balances - Nonmajor Governmental Funds .................................................. Combining Schedule of Receipts, Disbursements, and Changes in Cash Balances - Nonmajor Governmental Funds - Special Revenue Funds ....... . Combining Schedule of Receipts, Disbursements, and Changes in Cash Balances - Nonmajor Government Funds - Permanent Funds ..................... Combining Schedule of Receipts, Disbursements, and Changes in Cash Balances - Nonmajor Proprietary Funds .................................................... Schedule of Indebtedness ....................................................................................... Budgetary Comparison Schedule of Receipts, Disbursements, and Changes in Balances - Budget and Actual (Cash Basis) - All Governmental and Proprietary Funds ...................................................................................................................... Notes to Schedule 6 - Budgetary Reporting ............................................................ Schedules of the City's Proportionate Share of the Net Pension Liability ............... . Schedules of City Contributions ............................................................................... Notes to Other Information - Pension Liability ......................................................... Schedule of Receipts by Source and Disbursements by Function ......................... . Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ........................... OTHER INFORMATION:

11 - 14

15 - 16

17 - 20

21 22 - 40

Schedule

41

2

42 - 43

3

44 - 45

4 5

46 47 - 48

6

49 - 50 51 52 - 53 54 - 55 56 - 57 58 - 59

7 8

9

60 - 61

Schedule of Findings ...............................................................................................

62 - 64

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