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City of Eugene, Oregon
<br />Balance Sheet
<br />Govemmental Funds
<br />June 30, 2008
<br />(amounts in dollars)
<br />Community
<br />General Development
<br />Systems
<br />General Development
<br />Capital Capital
<br />Proiects Projects
<br />F~chibit 3
<br />Other Total
<br />Governmental Govemmental
<br />Funds Funds
<br />Assets
<br />Equity in pooled cash and investments 33,643,807 1,830,947 6,744,062 10,502,155 35,975,528 88,696,499
<br />Receivables:
<br />Interest 825,753 49,833 0 0 136,304. 1,011,890
<br />Taxes 4,057,082 0 0 0 679,649 4,736,731
<br />Accounts 2,682,151 24,031 98 805,486 729,333 4,241,099
<br />Assessments 0 0 0 0 1,093,023 1,093,023
<br />Loans and notes 0 10,822,265 48,459 13,551 554,776 11,439,051
<br />Allowance for uncollectibles (687) 0 0 0 (449) (1,136)
<br />.Due from other governments 3,123,595 237,910 0 21,757 1,838,196 5,221,458
<br />Inventories 0 0 0 0 904,922 904,922
<br />Prepaids and deposits 441,011 0 0 0 58,247 499,258
<br />Assets held for resale 0 0 0 0 2,407,967 2,407,967
<br />T-,r~i ~{~:;r.; ~a X72,712 i-, ~ ;a 98s c X92 ~, In i t 3=?.y~~; a z sii ~~~ i2o 25n.~a?
<br />Liabilities and fund balances
<br />Liabilities
<br />Accounts payable 588,594 72,155 180,403 3,950 1,673,333 2,518,435
<br />Wages payable 5,113,660 33,968 0 18,643 740,295 5,906,566
<br />Due to other governments 619,504 32,595 33,408 127,000 371,314 1,183,821
<br />Deposits 512,493 0 0 0 680,838 1,193,331
<br />Deferred revenue 7,491,836 10,792,197 51,002 790,434 3,569,233 22,694,702
<br />Total liabilities 14,326,087 10,930,915 264,813 940,027 7,035,013 33,496,855
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<br />Fund balances
<br />Reserved for prepaid expenditures 441,011 0 0 0 58,247 499,258
<br />Reserved for debt service 0 0 0 0 627,668 627,668
<br />Reserved for inventories 0 0 0 0 904,922 904,922
<br />Reserved for assets held for resale 0 0 0 0 2,407,967 2,407,967
<br />Unreserved 30,005,614 2,034,071 6,527,806 10,402,922 0 48,970,413
<br />Unreserved, reported in nonmajor:
<br />Special revenue funds 0 0 0 0 23,904,390 23,904,390
<br />Debt service funds 0 0 0 0 6,394,515 6,394,515
<br />Capital project funds 0 0 0 0 3,044,774 3,044,774
<br />Total fund balances 30,446,625 2,034,071 6,527,806 10,402,922 37,342,483 86,753,907
<br />Total liablliti sand fund balances 4G,772.712 12.~~~4.986 6,7(32.619 11.342.9 i9 44.377.96
<br />Reconciliation to the Statement of Net Assets:
<br />The Statement of Net Assets reports receivables at their net realizable value. However, receivables not available to pay for
<br />current-period expenditures are deferred in governmental funds. 18,724,909
<br />Capital assets are not financial resources in governmental funds, but are reported in the Statement of Net Assets at their net
<br />depreciable value. 364,749,916
<br />All liabilities are reported in the Statement of Net Assets. However, if they are not due and payable in the current period, they
<br />are not recorded in governmental funds. (56,566,318)
<br />Internal service funds are proprietary funds and not reported with governmental funds. However, because internal service.funds
<br />primarily benefit governmental activities, their assets, liabilities, and net assets are reported along with governmental activities
<br />in the Statement of Net Assets. 69,616,245
<br />Net assets of governmental activities a~3.~'?6 ~7•>`~
<br />The accompanying notes are an integral part of the financial statements.
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