City of Eugene, Oregon F-5 <br />Wastewater Utility Fund <br />Schedule of Revenues, Expenses, and Changes in Fund Net Assets -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 />Rental income 17,000 17,615 0 17,615 <br />Charges for services 36,587,032 31,990,947 (14,279,013) 17,711,934 <br />Fines and forfeits 2,000 1,475 0 1,475 <br />Miscellaneous 112,000 279,005 9,526 288,531 <br />Totairevenu~~s 36,718.032 32.289,042 (14,269:487) 18.019.555 <br />Expenses <br />Current -departmental: <br />Central services 0 0 1,033,000 1,033,000 <br />Public works 19,479,469 15,250,001 200,177 15,450,178 <br />Capital outlay 2,707,089 1,154,382 (1,154,382) 0 <br />Depreciation 0 0 3,727,997 3,727,997 <br />Intergovernmental 15,340,000 14,279,013 (14,279,013) 0 <br />Total expenses 37,526,558 3Q683,396 (10,472.221) 20,211,175 <br />_ Excess (deficiency) of <br />revenues over expenses (808,526) 1,605,646 (3,797,266) (2,191,620) <br />Other financing sources (uses) <br />Capital contributions 0 0 3,001,060 3,001,060 <br />Transfers out (1,033,000) (1,033,000) 985,758 (47;242) <br />Total other financing sources (uses} (1,033.000) (1,033.000) 3,986,818 2,953,818 <br />Change in net assets (1,841,526) 572,646 189,552 762,198 <br />Total net assets, July 1, 2007 3,576,869 3,576,869 98,253,792 101,830,661 <br />Prior period adjustment (Note 5H) 0 0 (774,547) (774,547) <br />Total net assets, July 1, 2007, as restated 3,576,869 3,576,869 97,479,245 101,056,114 <br />Total net assets, June 30, 2008 1.735;343 4,149,515 97,668,797 101,818.312 <br />117 <br />