City of Eugene, Oregon <br />Combining Statement of Net Assets <br />All Internal Service Funds <br />June 30, 2008 <br />(amounts in dollars) <br />Information <br />Facilities Fleet Systems and Professional Risk and <br />G-1 <br />Assets Services Services Services Services Benefits Total <br />Current assets <br />Equity in pooled cash and investments 28,972,742 9,393,924 3,458,983 1,560,809 24,181,885 67,568,343 <br />Receivables: <br />Accounts 833 33,391 1,177 60,840 460,912 557,153 <br />Allowance for uncollectibles 0 (493) 0 (10,809) 0 (11,302) <br />Due from other governments 0 1,908 42,311 51,367 970 96,556 <br />Interfund loans receivable 0 209,796 0 0 0 209,796 <br />Inventories 0 303,506 0 0 0 303,506 <br />Prepaids and deposits 0 498,567 45,000 5,166 0 548,733 <br />Total current assets 28,973,575 10,440,599 3,547,471 1,667,373 24,643,767 69,272,785 <br />Noncurrent assets <br />Deferred charges 11,578 0 0 0 584,911 596,489 <br />Advances to other funds 0 220,285 0 0 0 220,285 <br />Pension assets 0 0 0 0 62,588,051 62,588,051 <br />Capital assets: <br />Land 0 455,834 0 0 0 455,834 <br />Improvements other than buildings 0 51,913 0 0 0 51,913 <br />Buildings and equipment 4,112,179 37,670,908 5,124,447 234,423 6,195 47,148,152 <br />Accumulated depreciation (941,402) (17,927,116) (4,919,092) (127,748) (6,195) (23,921,553) <br />Total noncurrent assets 3,182,355 20,471,824 205,355 106,675 63,172,962 87,139,171 <br />Total assets 32.155,930 30.912,423 3.752,326 1,774,045 37,816,129 156.411.956 <br />Liabilities <br />Current liabilities <br />Accounts payable 74,375 132,465 160,383 5,296 51,502 424,021 <br />Wages payable 256,080 118,976 119,353 215,346 90,450 800,205 <br />Compensated absences payable 269,979 125,400 134,381 183,516 62,898 776,174 <br />Due to other governments 0 0 20,403 7,686 0 28,089 <br />Claims payable 0 0 0 0 9,450,514 9,450,514 <br />Deposits 880 0 0 0 124,048 124,928 <br />Interfund loans payable 209,796 0 0 0 0 209,796 <br />Interest payable 7,015 0 0 0 276,198 .283;213 <br />Unearned revenue 99,059 0 0 0 0 99,059 <br />Certificates of participation payable 115,000 0 0 0 0 115,000 <br />Bonds payable 0 0 0 0 627,238 627,238 <br />Total current liabilities 1,032,184 376,841 434,520 411,844 10,682,848 12,938,237 <br />Noncurrent liabilities <br />Compensated absences payable 72,506 49,953 26,869 10,733 19,387 179,448 <br />Advances from other funds 220,285 0 0 0 0 220,285 <br />Certificates of participation payable 1,425,000 0 0 0 0 1,425,000 <br />Bonds payable (net of unamortized discount/premium) 0 0 0 0 63,515,767 63,515,767 <br />Net OPEB obligation 145,330 60,373 54,526 87,978 942,183 1,290,390 <br />Total noncurrent liabilities 1,863,121 110,326 81,395 98,711 64,477,337 66,630,890 <br />Totalliabilifies 2895.305 437,'167 ,515,915 510,555 75.160.1S5 79,569,127 <br />Net assets <br />Invested in capital assets (net of related debt) 1,630,777 20,251,539 205,355 106,675 0 22,194,346 <br />Unrestricted 27,629,848 10,173,717 3,031,556 1,156,818 12,656,544 54,648,483 <br />Total net assets 29,260,625 30,425,256 3.236,911 1,263,493 12.656,544 76,842.829 <br />119 <br />