City of Eugene, Oregon Exhibit 2 <br />Statement of Activities <br />For the fiscal year ended June 30, 2008 <br />(amounts in dollars) <br />Net (Expense) Revenue and <br />Program Revenues Changes in Net Assets <br /> Fees, <br /> Indirect Fines, and Operating Capital <br /> Direct Expenses Charges for Grants and Grants and Govemmental Business-type, <br /> Expenses Allocation Services Contributions Contributions Activities Activities Total <br />Functions/Programs <br />Governmental activities: <br />Central services 28,462,552 (19,756,994) 5,522,788 33,263 0 (3,149,507) 0 (3,149,507) <br />Fire and emergency medical services 23,658,389 3,938,766 2,183,626 1,192,699 0 (24,220,830) 0 (24,220,830) <br />Library, recreation, and cultural services 24,300,972 3,117,641 6,043,182 694,096 0 (20,681,335) 0 (20,681,335) <br />Planning and development 19,939,702 1,820,363 8,822,469 4,838,308 2,095 (8,097,193) 0 (8,097,193) <br />Police 40,510,740 6,365,281 3,600,489 3,790,299 53,000 (39,432,233) 0 (39,432,233) <br />Public works 27,117,050 1,960,443 6,701,152 7,556,714 7,764,941 (7,054,686) 0 (7,054,686) <br />Interest on long term debt 6,635,966 0 0 0 0 (6,635,966) 0 (6,635,966) <br />Total governmental activities 170,625,371 (2,554,500) 32,873,706 18,105,379 7,820,036 (109,271,750) 0 (109,271,750) <br />Business-tvoe activities: <br />Ambulance transport 5,569,282 402;000 6,198,183 0 0 0 226,901 226,901 <br />Municipal airport 9,546,114 364,000 7,930,588 1,005,229 7,726,574 0 6,752,277 6,752,277 <br />Parking services 4,058,063 191,500 4,686,222 0 0 0 436,659: 436,659 <br />Stormwaterutility 10,708,132 564,000 11,903,193 0 785,616 0 1,416,677 1,416,677 <br />Wastewater utility 18,936,122 1,033,000 17,844,420 0 774,331 0 (1,350,371) (1,350,371) <br />Total business-type activities 48,817,713 2,554,500 48,562,606 1,005,229 9,286,521 0 7,482,143 7,482,143 <br />Total activities 219,443,084 0 81,436,312 19,110,608 17,106,557 (109,271,750) 7,482,143 (101,789,607) <br />General revenues: <br />Property taxes 83,958,978 0 83,958,978 <br />Transient room tax 1,772,968 0 1,772,968 <br />Local motor vehicle fuel tax 3,083,605 0 3,083,605 <br />Contributions in lieu of taxes 11,446,537 0 11,446,537 <br />Franchise fees on telecom providers revenues 8,870,285 0 8,870,285 <br />Grants and contributions not restricted to specific programs 3,308,742 0 3,308,742 <br />Unrestricted investment earnings 6,221,900 1,035,204 7,257,104 <br />Transfers 3,230,406 (3,230,406). 0 <br />Total general revenues and transfers 121,893,421 (2,195,202) 119,698,219 <br />Change in het assets 12.621,G71 ~~-'"6 ~ °0,,612 <br />Net assets, July 1, 2007, as restated (Note 5H) 470,656,988 258,885,813 729,542,801 <br />Net assets, June 30, 2008 483,278,659 264,172,754 747,451,413 <br />The accompanying notes are an integral part of the financial statements. <br />26 <br />