FY 2017 - 2018 Audit

CITY OF SPENCER COMBINING SCHEDULE OF RECEIPTS, DISBURSEMENTS, AND CHANGES IN CASH BALANCES NONMAJOR GOVERNMENTAL FUNDS - PERMANENT FUNDS AS OF AND FOR THE YEAR ENDED JUNE 30, 2018

Northlawn Perpetual

Riverside Cemetery Memorial

Cemetery Perpetual

Columbarium

Vault Fund

Care Fund

Care Fund

Trust

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

$

$

$

216

51 100 151

735 300 1,035

2,500 2,500

216

TOTAL RECEIPTS

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

225

225

EXCESS (DEFICIENCY) OF RECEIPTS OVER (UNDER) DISBURSEMENTS

(9)

151

2,500

1,035

5,101

288,954

21,567

71,623

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

$

$

$

$

291 ,454

5,252

72,658

CASH BALANCES - END OF YEAR

21,558

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

$

$

$

$

5,252

72,658

291,454

2,550

19,008

21,558

5,252

72,658

TOTAL CASH BASIS FUND BALANCES

291,454

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See Accompanying Independent Auditors' Report 44