FY 2017 - 2018 Audit

CITY OF SPENCER NOTES TO FINANCIAL STATEMENTS - Continued JUNE 30, 2018

12. INTERFUND TRANSFERS - Continued

Amount

Transfer from

Transfer to Nonmajor Governmental - Continued: Special Revenue - Continued: Workers' Compensation Insurance

Proprietary:

Enterprise:

899 29,204 11,157

Sanitary Sewer Solid Waste Landfill Nonmajor Proprietary: Enterprise: Airport Golf Course

$

518 2,146 43,924

Total Workers' Compensation Insurance

185,000

Group Medical/Life Insurance

General Proprietary:

Enterprise:

25,651 142,141 89,233

Sanitary Sewer Solid Waste Landfill Nonmajor Proprietary: Enterprise: Golf Course

18,675 460,700

Total Group Medical/Life Insurance

918,399 7,924,373

Total Nonmajor Governmental

Total Governmental Funds

Proprietary:

Enterprise:

Proprietary:

Sanitary Sewer

Enterprise: Landfill

105,999

Proprietary:

Landfill

Enterprise:

540,000

Solid Waste

Proprietary:

Solid Waste

Enterprise: Landfill

50,820

Proprietary:

Enterprise Capital Projects

Enterprise:

408,279 12,769 654,132

Sanitary Sewer Solid Waste Landfill Nonmajor Proprietary: Enterprise: Airport

20,496 1,095,676

Total Enterprise Capital Projects

37