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FY 2008 Comprehensive Annual Financial Report
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FY 2008 Comprehensive Annual Financial Report
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Last modified
8/21/2009 10:42:57 AM
Creation date
6/1/2009 12:18:57 PM
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PW_Exec
PW_Division_Exec
Administration
PWA_Project_Area
Budget
PW_Subject
Financial Report
Document_Date
6/30/2008
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SPECIAL REVENUE FUNDS <br />4 <br /> <br />} <br />,~, <br /> <br />'( <br />,!{ <br />', <br />1, <br />i <br />~, <br />E <br />Combining statements for all individual nonmajor special revenue funds are reported here. The combined totals are <br />reported in the combining nonmajor governmental fund statements at B-1 and B-2. Fund statements for major special <br />revenue funds are reported in Exhibits 3 and 4 of the basic financial statements. <br />Schedules ofrevenues, expenditures, and changes in fund balance -budget and actual are also presentedhere for each <br />individual nonmajor special revenue fund. Budget and actual comparisons for major special revenue funds are reported <br />as required supplementary information atA-2. <br />Major Special Revenue Fund: <br />Community Development Fund - To account for grant revenues received from the Federal government. Major <br />expenditures include capital improvements benefiting low income persons and community development loans. <br />Nonmajor Special Revenue Funds: <br />Construction Permits Fund - To account for construction permit services related to all properties within the city <br />limits and the urban growth boundary including compliance with applicable laws and regulations. <br />LibrarKLocal Option Levy Fund - To account for revenues received from afour-year library local option levy to <br />enhance services at the main library, operate two branch libraries, and furnish the new main library. <br />Library. Parks. and Recreation Funtl - To account for contributions from private donors to support the public <br />library and City-owned parks and recreation facilities. <br />Public Safety Answering Point Fund - To account for operations of the emergency dispatch center. Resources <br />are primarily from telephone excise taxes and intergovernmental revenue. <br />Road Fund -To account forthe operation and maintenance of the City's street transportation system. Resources <br />are provided from the City's share of State Highway Trust Fund alloations, payments from a Lane County Road <br />Partnership Agreement, State OTIA III monies, fees and permits, and other miscellaneous grants. <br />Solid Waste and Recycling Funtl - To account for business license revenues which are used to regulate solid <br />waste and recycling haulers and provide community education. <br />Special Assessment Management Funtl - To account for operations of the property management and assess- <br />menthardship deferral programs. <br />Telecom Registration and Licensing Fund - To account for registration fees and business privilege taxes collected <br />from providers of telecommunication services in Eugene. Resources are used for program administration and <br />telecom projects that benefit the community. <br />Transportation Utility Fund -To account for dedicated revenues and related capital project expenditures incurred <br />in the City's pavement preservation program. Revenues are generated primarily from afive-cent local motor <br />vehicle fuel tax and Lane County OTIA III monies. <br />Urban Renewal Agency General Funtl - To account for administration of the Urban Renewal Agency. <br />Urban Renewal Agency RiverfrontFuntl - To account far revenues received from an ad valorem tax on property <br />located in the Riverfront Research Park. Resources are used for improving the condition and appearance of <br />the Riverfront Research Park. <br />Youth and School Services Levy Fund -To account for proceeds of the Youth and School Sen+ices Levy approved <br />by voters in November 2002 that will provide non-core education programs and youth activities to students in <br />the Eugene 4J and Bethel school districts. This fund closed in FY08. <br />
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