City of Eugene, Oregon E-5 <br />Special Assessment Capital Projects Fund <br />Schedule of Revenues, Expenditures, and Changes in Fund Balance -Budget and Actual <br />For the fiscal year ended June 30, 2008 <br />(amounts in dollars) <br /> Actual <br /> Budget GAAP <br /> Budget basis Adjustment basis <br />Revenues <br />Charges for services 0 41,182 0 41,182 <br />Special assessments 0 0 1,031,891 1,031,891 <br />Miscellaneous 137,000 88,962 7,033 95,995 <br />Tofal revenues 137.000 130.144 1,032,924 1,169,068 <br />Expenditures <br />Debt service 1,500,000 776,861 (750,000) 26,861 <br />Capital outlay 3,225,854 1,253,364 0 1,253,364 <br />Total expenditures 4,725.854 2.030225 (750,000) 1280,225 <br />Excess (deficiency) of <br />revenues over expenditures <br />(4,588,854) (1,900,081) 1,788,924 (111,157) <br />Other financing sources (uses) <br />Principal payments received 360,000 1,031,891 (1,031,891) 0 <br />Proceeds of debt issuance 3,335,302 750,000 (750,000) 0 <br />Transfers in 40,000 0 0 0 <br />Transfers out (40,000) (10,127) 0 .(10,127) <br />Total other financing sources (uses) 3.695,302 1,771,764 (1,721,891) (10,127) <br />Net change in fund balance (893,552) (128,317) 7,033 (121,284) <br />Fund balance, July 1, 2007 2,351,346 2,351,346 (1,668) 2,349,678 <br />Fund balance, June 30, 2008 1,457,794 2.223,029 5,365 2,228,394 <br />109 <br />