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G-8
<br />City of Eugene, Oregon
<br />Risk and Benefits 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 />Intergovernmental249,686461,800(320,988)140,812
<br />Charges for services37,784,98737,611,662(5,257,109)32,354,553
<br />Miscellaneous472,146659,975(418,264)241,711
<br />Total revenues38,506,81938,733,437(5,996,361)32,737,076
<br />Expenses
<br />Current - departmental:
<br /> Central services33,973,20630,895,899(1,381,400)29,514,499
<br />Debt service5,784,5005,784,373(5,354,496)429,877
<br />Depreciation00533533
<br />Total expenses39,757,70636,680,272(6,735,363)29,944,909
<br />Excess (deficiency) of
<br /> revenues over expenses(1,250,887)2,053,165739,0022,792,167
<br />Other financing sources (uses)
<br />Transfers out(152,000)(152,000)152,0000
<br />Total other financing sources (uses)(152,000)(152,000)152,0000
<br />Change in net position(1,402,887)1,901,165891,0022,792,167
<br />Total net position, July 1, 201410,966,62710,966,627(8,710,162)2,256,465
<br />Change in accounting principle (Note 5I)00(474,738)(474,738)
<br />Prior period adjustment (Note 5J)003,099,3863,099,386
<br />Total net position, July 1, 2014, as restated10,966,62710,966,627(6,085,514)4,881,113
<br />Total net position, June 30, 20159,563,74012,867,792(5,194,512)7,673,280
<br />128
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