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G-1
<br />City of Eugene, Oregon
<br />Combining Statement of Net Position
<br />All Internal Service Funds
<br />June 30, 2015
<br />(amounts in dollars)Information
<br />FacilitiesFleetSystems andProfessionalRisk and
<br />AssetsServicesServicesServicesServicesBenefitsTotal
<br />Current assets
<br />Equity in pooled cash and investments3,962,75317,901,1257,593,1224,389,64528,600,20462,446,849
<br />Receivables:
<br /> Accounts14,9367,0490119,949359,267501,201
<br /> Allowance for uncollectibles(210)(5,256)0(2,397)(2,744)(10,607)
<br />Due from other governments0103,014343,746121,84343,359611,962
<br />Inventories0462,261000462,261
<br />Prepaids and deposits19,564046,84414,810296,068377,286
<br />Total current assets3,997,04318,468,1937,983,7124,643,85029,296,15464,388,952
<br />Noncurrent assets
<br />Net pension asset743,141483,020403,498840,586360,1922,830,437
<br />Capital assets:
<br /> Land0455,834000455,834
<br /> Improvements other than buildings051,91300051,913
<br /> Buildings and equipment4,153,01046,839,8221,338,682315,4367,99552,654,945
<br /> Construction in progress439,43944,204000483,643
<br /> Accumulated depreciation(1,668,308)(28,321,013)(1,055,242)(176,732)(3,465)(31,224,760)
<br />Total noncurrent assets3,667,28219,553,780686,938979,290364,72225,252,012
<br />Deferred outflows of resources
<br />Related to pensions303,242185,056150,252330,837114,6401,084,027
<br />Total deferred outflows of resources303,242185,056150,252330,837114,6401,084,027
<br />Total assets and deferred outflows of resources7,967,56738,207,0298,820,9025,953,97729,775,51690,724,991
<br />Liabilities
<br />Current liabilities
<br />Accounts payable112,474397,277107,50813,09724,934655,290
<br />Wages payable166,675112,59589,242202,929107,533678,974
<br />Compensated absences payable221,124137,826145,887239,31185,842829,990
<br />Due to other governments177,8058,31620,44154,139179260,880
<br />Claims payable000012,172,58812,172,588
<br />Deposits88000079,47780,357
<br />Interest payable9,2473,9053,1307,05527,38550,722
<br />Unearned revenue54,94094800055,888
<br />Certificates of participation payable180,0000000180,000
<br />Bonds payable24,01914,18111,35925,62099,516174,695
<br />Total current liabilities947,164675,048377,567542,15112,597,45415,139,384
<br />Noncurrent liabilities
<br />Compensated absences payable1,93620,8209,8892,95738,20473,806
<br />Certificates of participation payable390,0000000390,000
<br />Bonds payable (net of unamortized discount/premium)1,411,736833,489667,6061,505,8625,848,97810,267,671
<br />Net OPEB obligation00003,050,1243,050,124
<br />Total noncurrent liabilities1,803,672854,309677,4951,508,8198,937,30613,781,601
<br />Deferred inflows of resources
<br />Related to pensions1,501,067916,039743,7571,637,668567,4765,366,007
<br />Total deferred inflows of resources1,501,067916,039743,7571,637,668567,4765,366,007
<br />Total liabilities and deferred inflows of resources4,251,9032,445,3961,798,8193,688,63822,102,23634,286,992
<br />Net position
<br />Net investment in capital assets2,354,14119,070,760283,440138,7044,53021,851,575
<br />Unrestricted1,361,52316,690,8736,738,6432,126,6357,668,75034,586,424
<br />Total net position3,715,66435,761,6337,022,0832,265,3397,673,28056,437,999
<br />119
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