FY 2017 - 2018 Audit
Schedule 1
CITY OF SPENCER COMBINING SCHEDULE OF RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASH BALANCES NONMAJOR GOVERNMENTAL FUNDS AS OF AND FOR THE YEAR ENDED JUNE 30, 2018
Total Nonmajor Governmental Funds $ 1,252,576 976,405 470,034 12,066
Special Revenue Funds
Permanent Funds
RECEIPTS: Property tax ........................................................... Tax increment financing ........................................ Other city taxes ..................................................... Use of money and property ................................... Intergovernmental ................................................. Miscellaneous ........................................................ DISBURSEMENTS: Public safety .......................................................... Public works .......................................................... Culture and recreation ........................................... Community and economic development ............... General government ............................................. TOTAL RECEIPTS
$ 1,252,576
$
976,405 470,034 10,223 127,032 328,754
1,843
127,032 331,654 3,169,767
2,900 4,743
3,165,024
497,508 98,452 118,223
497,508 98,452 117,998
225 581
1,039,998 1,715,319 3,469,500
1,039,417 1,715,319 3,468,694
806
TOTAL DISBURSEMENTS
(299,733)
(303,670)
3,937
EXCESS OF RECEIPTS OVER DISBURSEMENTS
OTHER FINANCING SOURCES (USES): Operating transfers in ........................................... Operating transfers out .........................................
918,399 (408,738}
918,399 (408,738}
TOTAL OTHER FINANCING SOURCES (USES)
509,661
509,661
209,928
3,937
NET CHANGE IN CASH BALANCES
205,991
470,389
1,676,659
2,147,048
CASH BALANCES - BEGINNING OF YEAR ..........
$ 2,356,976
$ 1,882,650
$
474,326
CASH BALANCES - END OF YEAR
CASH BASIS FUND BALANCES: Nonspendable: Permanent fund principal ................................... Restricted for: Urban renewal purposes .................................... Community and economic development purposes Employee benefits .............................................. Police purposes .................................................. Cemetery purposes ............................................. Park purposes .....................................................
$
$
$
443,114
443,114
582,124 90,222 1,178,055
582,124 89,753
469
1,178,055
32,718 19,008 11 ,735
32,718
19,008 11 ,735
$
$ 2,356,976
$ 1,882,650
474,326
TOTAL CASH BASIS FUND BALANCES
See Accompanying Independent Auditors' Report 41
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