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CITY OF EUGENE, OREGON <br /> Notes to Basic Financial Statements <br /> Notes Index <br />(1) Summary of Significant Accounting Policies Pa e s >~ <br />(A) The Financial Reporting Entity 37 ~ <br />(B) .Organization and Operation 37 <br />(C) Government-wide and Fund Financial Statements 37 - 38 ''~ <br />(D) Measurement Focus, Basis of Accounting, and Financial Statement Presentation 38 - 42 ~ <br />(E) Self-insurance 42 , <br />(F) Equity in Pooled Cash and Investments 42 - 43 <br />(G) Receivables 43 j <br />(H) Interfund Receivables and Payables . 43 <br />(I) Inventories and Prepaid Items 43 <br />(J) Capital Assets 44 - 45 . ~ <br />(K) Capitalized Interest 45 -- , <br />(L) Compensated Absences 45 <br />(M) Noncurrent Obligations 45 <br />(N) Fund Balance 45 <' ` '~ <br />(O) Indirect Expenses Allocation 45 <br />(2) Reconciliation of Government-wide and Fund Financial Statements <br />(A) Explanation of Differences Between the Government-wide <br />Statement of Net Assets and the Governmental Fund Balance Sheet 4S <br />(B) Explanation of Differences Between the Government-wide <br />Statement of Activities and the Fund Statement of Revenues, Expenditures <br />and Changes in Fund Balances 47 - 48 <br />(3) Stewardship, Compliance, and Accountability <br />(A) Budgetary Information 48 - 49 <br />(B) Over-expenditures of Appropriations 49 <br />(4) Detailed Notes on All Funds <br />(A) Equity in Pooled Cash and Investments 49 - 51 <br />(B) Receivables 52 <br />(C) Interfund Receivables, Payables, and Transfers 53 - 54 <br />(D) Due From Other Governments 55 <br />(E) Capital Assets 56 - 58 <br />(F) Deferred Revenue 59 <br />(G) Operating Leases 59 - 60 <br />(H) Bond Anticipation Notes 60 <br />(I) Noncurrent Liabilities 60 - 67 <br />(5) Other Information <br />(A) Risk Management 68 <br />(B) Joint Ventures 69 <br />(C) Retirement Plan 69 - 72 <br />(D) Other Post-employment Benefits (OPEB) 72 - 74 <br />(E) Contingencies 75 <br />(F) Outstanding Encumbrances 75 <br />(G) Subsequent Events 75 <br />(H) Prior Period Adjustment 76 <br />36 ,_ <br />