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CITY OF EUGENE, OREGON <br />Comprehensive Annual Financial Report <br />Year ended June 30, 2008 <br />Table of Contents <br />INTRODUCTORY SECTION <br />Letter of Transmittal <br />GFOA Certificate of Achievement <br />Organizational Chart <br />Principal City Officials <br />FINANCIAL SECTION <br />Independent Auditor's Report <br />Management's Discussion and Analysis <br />Basic Financial Statements: <br />Government-wide Financial Statements: <br />Statement of Net Assets <br />Statement of Activities <br />Fund Financial Statements: <br />Balance Sheet -Governmental Funds <br />Statement of Revenues, Expenditures, and <br />Changes in Fund Balances -Governmental. Funds <br />Reconciliation of the Statement of Revenues, Expenditures, <br />and Changes in Fund Balances of Governmental Funds <br />to the Statement of Activities <br />Statement of Fund Net Assets -Proprietary Funds <br />Statement of Revenues, Expenses, and <br />Changes in Fund Net Assets -Proprietary Funds <br />Statement of Cash Flows -Proprietary Funds <br />Notes to Basic Financial Statements <br />Exhibit Pa e s <br />1-8 <br />9 <br />10 <br />11 <br />13 - 14 <br />15-24 <br />1 25 <br />2 26 <br />3 27 <br />4 28 <br />5 29 <br />6 30-31 <br />7 33 <br />8 34-35 <br />37 - 76 <br />