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G-7
<br />City of Eugene, Oregon
<br />Professional Services Fund
<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 />Licenses and permits500000
<br />Charges for services5,690,9935,847,67905,847,679
<br />Miscellaneous1,00023,75640024,156
<br />Total revenues5,692,4935,871,4354005,871,835
<br />Expenses
<br />Current - departmental:
<br /> Central services00436,000436,000
<br /> Public works5,842,3605,499,979(1,228,229)4,271,750
<br />Debt service00113,130113,130
<br />Depreciation0048,79648,796
<br />Total expenses5,842,3605,499,979(630,303)4,869,676
<br />Excess (deficiency) of
<br /> revenues over expenses(149,867)371,456630,7031,002,159
<br />Other financing sources (uses)
<br />Transfers out(571,000)(571,000)436,000(135,000)
<br />Total other financing sources (uses)(571,000)(571,000)436,000(135,000)
<br />Change in net position(720,867)(199,544)1,066,703867,159
<br />Total net position, July 1, 20144,556,8204,556,820(11,754)4,545,066
<br />Change in accounting principle (Note 5I)00(1,568,923)(1,568,923)
<br />Prior period adjustment (Note 5J)00(1,577,963)(1,577,963)
<br />Total net position, July 1, 2014, as restated4,556,8204,556,820(3,158,640)1,398,180
<br />Total net position, June 30, 20153,835,9534,357,276(2,091,937)2,265,339
<br />127
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