Audit for Fiscal Year Ending June 30, 2017
Exhibit A
CITY OF SPENCER CASH BASIS STATEMENT OF ACTIVITIES AND NET POSITION - Continued AS OF AND FOR THE YEAR ENDED JUNE 30, 2017
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
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