FY 2017 - 2018 Audit
CITY OF SPENCER CASH BASIS STATEMENT OF ACTIVITIES AND NET POSITION AS OF AND FOR THE YEAR ENDED JUNE 30, 2018
Program Receipts
Operating Grants, Contributions, and Restricted Interest
Charges for
Disbursements
Services
FUNCTIONS/PROGRAMS: Governmental activities:
Public safety ........................................................... Public works ........................................................... Culture and recreation ........................................... Community and economic development .............. . General government .............................................. Debt service ........................................................... Capital projects ...................................................... Total governmental activities Business type activities: Sanitary sewer ....................................................... Solid waste ............................................................ Landfill ................................................................... Airport .................................................................... Golf course ............................................................ Capital projects: Sanitary sewer ..................................................... Landfill ................................................................. Airport .................................................................. Golf course .......................................................... Total business type activities General purposes .................................................. Debt service ........................................................... Commercial and industrial replacement .................. . Tax increment financing .......................................... . Payments in lieu of tax ............................................. Local option sales tax ............................................... Hotel/motel tax .......................................................... Use of money and property ..................................... . Unrestricted miscellaneous ..................................... . Debt proceeds .......................................................... Operating transfers ................................................... Total general receipts and transfers TOTAL General receipts and transfers: Property and other city taxes levied for:
$ 3,110,546 1,632,301 1,561,764 2,104,508 2,900,710 978,849 5,120,509 17,409,187
$ 151,254 21,989
193,477 1,433,348
$
157,146 326,720 22,966 36,000 1,416 717,491
30,284 19,048 74,542
1,750,699
2,778,415 2,195,833 1,728,040
2,364,434 933,031 845,789 124,071 349,733 631,245 666,901 63,329 4,256 5,982,789
59,323
170,250 352,525
7,225,063
59,323
$ 23,391,976
$ 7,942,554
1,810,022
$
CHANGE IN CASH BASIS NET POSITION .............. .
CASH BASIS NET POSITION - BEGINNING OF YEAR
CASH BASIS NET POSITION - END OF YEAR
See Notes to Financial Statements 11
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