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F-5
<br />City of Eugene, Oregon
<br />Wastewater Utilit Fund
<br />y
<br />Schedule of Revenues, Expenses, and Changes in Fund Net Position - Budget and Actual
<br />For the fiscal year ended June 30, 2015
<br />(amounts in dollars)
<br />Actual
<br />BudgetGAAP
<br />BudgetbasisAdjustmentbasis
<br />Revenues
<br />Rental income016,234016,234
<br />Charges for services51,104,72346,299,032(23,888,320)22,410,712
<br />Fines and forfeits5,0002,75002,750
<br />Miscellaneous24,00056,40069257,092
<br />Total revenues51,133,72346,374,416(23,887,628)22,486,788
<br />Expenses
<br />Current - departmental:
<br /> Central services001,357,0001,357,000
<br /> Public works22,628,36719,414,411(3,199,284)16,215,127
<br />Capital outlay4,309,1971,574,966(1,574,966)0
<br />Debt service00283,707283,707
<br />Depreciation003,971,7693,971,769
<br />Loss on sale of capital asset006,8466,846
<br />Intergovernmental25,490,50023,888,320(23,888,320)0
<br />Total expenses52,428,06444,877,697(23,043,248)21,834,449
<br />Excess (deficiency) of
<br /> revenues over expenses(1,294,341)1,496,719(844,380)652,339
<br />Other financing sources (uses)
<br />Capital contributions00250,780250,780
<br />Transfers in00260,570260,570
<br />Transfers out(1,492,000)(1,492,000)1,338,750(153,250)
<br />Total other financing sources (uses)(1,492,000)(1,492,000)1,850,100358,100
<br />Change in net position(2,786,341)4,7191,005,7201,010,439
<br />Total net position, July 1, 20144,425,7004,425,70091,017,05895,442,758
<br />Change in accounting principle (Note 5I)00(3,914,160)(3,914,160)
<br />Prior period adjustment (Note 5J)00(3,915,912)(3,915,912)
<br />Total net position, July 1, 2014, as restated4,425,7004,425,70083,186,98687,612,686
<br />Total net position, June 30, 20151,639,3594,430,41984,192,70688,623,125
<br />117
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