FY 2017 - 2018 Audit

Exhibit D

CITY OF SPENCER STATEMENT OF CASH RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASH BALANCES - FIDUCIARY FUND AS OF AND FOR THE YEAR ENDED JUNE 30, 2018

ADDITIONS:

$

Use of money and property ............................................................................................ Intergovernmental ........................................................................................................... Miscellaneous ................................................................................................................. TOTAL ADDITIONS DEDUCTIONS: Community and economic development ........................................................................ General government ...................................................................................................... TOTAL DEDUCTIONS

2,409 284,355 57,429 344,193

13,499 339,427 352,926

NET CHANGE IN CASH BALANCES

(8,733)

244,678

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

235,945

CASH BALANCES - END OF YEAR

~

See Notes to Financial Statements 21