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City of Eugene's Changes in Net Assets
<br />Revenues:
<br />Program revenues:
<br />Fees, fines, and charges for services $
<br />Operating grants and contributions
<br />Capital grants and contributions
<br />General revenues:
<br />Taxes
<br />Grants and contributions not restricted
<br />to specific programs
<br />Contributions in lieu of taxes
<br />Franchise fees on telecom providers revenues
<br />Unrestricted investment earnings
<br />Total revenues
<br />Expenses:
<br />Central services
<br />Fire and emergency medical services
<br />Library, recreation, and cultural services
<br />Planning and development
<br />Police
<br />Public works
<br />Interest on long-term debt
<br />Ambulance transport
<br />Municipal airport
<br />Parking services
<br />Stormwater utility
<br />Wastewater utility
<br />Total expenses
<br />Increase in net assets before transfers
<br />Transfers
<br />Increase in net assets after transfers
<br />Net assets, July 1, as restated (Note 5H)
<br />Net assets, June 30
<br />Governmental Activities Business-type Activities
<br />2008 2007 2008 2007
<br />32,873,706 33,719,686
<br />18,105, 379 17, 572, 724
<br />7,820,036 14,581,532
<br />88,815,551 93,560,267
<br />48,562,606 46,260,690
<br />1,005,229 1,025,293
<br />9,286,521 11,140,197
<br />0 0
<br />3,308,742 2,926,084
<br />11,446, 537 11,913,379
<br />8,870,285 8,389,156
<br />6,221,900 6,697,857
<br />177,462,136 189,360,685
<br />8,705,558 14,074,704
<br />27,597,155 25,625,315-
<br />27,418,613 28,318,253
<br />21,760,065 20,368,626
<br />46,876,021 44,649,822
<br />29,077,493 26,796,673
<br />6,635,966 7,296,131
<br />0 0
<br />0 0
<br />0 0
<br />0 0
<br />0 0
<br />168,070,871 167,129, 524
<br />9,391,265 22,231,161
<br />3,230,406 (1,295,320)
<br />12,621,671 20, 935,841
<br />470,656,988 449,721,147
<br />$ 483,278,659 470,656,988
<br />
<br />0
<br />0
<br />0
<br />1,035,204
<br />59,889,560
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />5,971,282
<br />9,910,114
<br />4,249,563
<br />11,272,132
<br />19,969,122
<br />51,372,213
<br />8,517,347
<br />(3,230,406)
<br />5,286,941
<br />258,885,813
<br />264,172,754
<br />0
<br />0
<br />0
<br />1,168,535
<br />59,594,715
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />5,570,868
<br />9,506,496
<br />4,194,549
<br />10,533,696
<br />20,164,583
<br />49,970,192
<br />9,624,523
<br />1,295,320
<br />10,919,843
<br />247,965,970
<br />258,885,813
<br />Total
<br />2008 2007
<br />81,436,312 79,980,376
<br />19,110, 608 18, 598, 017
<br />17,106,557 25,721,729
<br />88, 815, 551. 93, 560, 267
<br />3,308,742 2,926,084
<br />11,446, 537 11, 913, 379
<br />8,870,285 8,389,156
<br />7,257,104 7,866,392
<br />237,351,696 248,955,400
<br />8,705,558 14,074,704
<br />27,597,155 25,625,315
<br />27,418,613 28,318,253
<br />21,760,065 20,368,626
<br />46,876,021 44,649,822
<br />29,077,493 26,796,673
<br />6,635,966 7,296,131
<br />5,971,282 5,570,868
<br />9,910,114 9,506,496
<br />4,249,563 4,194,549
<br />11,272,132 10,533,696
<br />19,969,122 20,164,583
<br />219,443,084 217,099,716
<br />17,908,612 31,855,684
<br />0 0
<br />17,908,612 31,855,684
<br />729, 542, 801 697, 687;117
<br />747,451,413 729,542,801
<br />Expenses above include the indirect expenses as allocated in Exhibit 2 of the basicfinancial statements.
<br />Governmental activities. The change in governmental activities before transfers decreased from $22.2 million in the
<br />prior year to $9.4 million in the current year. The. decrease of $12.8 million between the two years was driven by the
<br />following factors:
<br />• Capital grants and contributions decreased $6.8 million during the year, primarily due to a $6.4 million decrease
<br />in contributed transportation infrastructure stemming from the development of new residential areas within the
<br />City limits.
<br />• Taxes decreased $4.7 million, as a result of the expiration of the Youth acid Schools Services Levy and a
<br />reduction in the Library: Local Option Levy amount.
<br />This next chart compares program revenues and expenses for the individual governmental activities for the current
<br />year. As the chart reflects, most governmental activities relied on general revenues to support the function.
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