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City of Eugene's Changes in Net Position
<br />Governmental ActivitiesBusiness-type ActivitiesTotal
<br />Revenues:201520142015201420152014
<br /> Program revenues:
<br /> Fees, fines, and charges for services$43,322,83641,584,91563,287,96457,857,483106,610,80099,442,398
<br /> Operating grants and contributions13,914,47414,615,558563,211370,30414,477,68514,985,862
<br /> Capital grants and contributions2,647,31410,806,2496,693,0126,610,0499,340,32617,416,298
<br /> General revenues:
<br /> Taxes111,255,923106,776,48300111,255,923106,776,483
<br /> Grants and contributions not restricted
<br /> to specific programs4,095,1713,938,301004,095,1713,938,301
<br /> Contributions in lieu of taxes12,204,26312,158,5370012,204,26312,158,537
<br /> Franchise fees on telecom
<br /> providers revenues8,482,82710,757,879008,482,82710,757,879
<br /> Unrestricted investment earnings765,440812,369119,126130,195884,566942,564
<br /> Total revenues196,688,248201,450,29170,663,31364,968,031267,351,561266,418,322
<br />Direct expenses:
<br /> Central services30,648,11028,238,4220030,648,11028,238,422
<br /> Fire and emergency medical services19,204,49525,330,7630019,204,49525,330,763
<br /> Library, recreation, and cultural services23,232,54025,547,1820023,232,54025,547,182
<br /> Planning and development13,403,63318,573,6360013,403,63318,573,636
<br /> Police37,337,51447,711,9800037,337,51447,711,980
<br /> Public works28,492,70431,129,4030028,492,70431,129,403
<br /> Interest on long-term debt4,463,0265,627,465004,463,0265,627,465
<br /> Ambulance transport005,093,1416,327,0385,093,1416,327,038
<br /> Municipal airport0011,003,96212,248,26311,003,96212,248,263
<br /> Parking services004,031,5804,341,6944,031,5804,341,694
<br /> Stormwater utility0012,588,68913,553,10412,588,68913,553,104
<br /> Wastewater utility0019,976,42821,323,89719,976,42821,323,897
<br /> Total direct expenses156,782,022182,158,85152,693,80057,793,996209,475,822239,952,847
<br />Indirect expense allocation*(3,534,000)(3,658,000)3,534,0003,658,00000
<br /> Total expenses153,248,022178,500,85156,227,80061,451,996209,475,822239,952,847
<br />Increase in net position before transfers43,440,22622,949,44014,435,5133,516,03557,875,73926,465,475
<br />Transfers2,202,9002,070,154(2,202,900)(2,070,154)00
<br />Increase in net position after transfers45,643,12625,019,59412,232,6131,445,88157,875,73926,465,475
<br />Net position July 1568,840,787543,821,193282,037,861280,591,980850,878,648824,413,173
<br />Change in accounting principle (Note 5I)(99,174,005)0(10,989,932)0(110,163,937)0
<br />Prior period adjustment (Note 5J)19,232,5670(19,232,567)000
<br />Net position July 1, as restated488,899,349543,821,193251,815,362280,591,980740,714,711824,413,173
<br />Net position June 30$534,542,475568,840,787264,047,975282,037,861798,590,450850,878,648
<br />* The direct expenses above do not include the indirect expense allocation that is reported in the Statement of Activities (Exhibit 2).
<br />Governmental activities.
<br /> The change in governmental activities before transfers increased by $20.5 million. The
<br />increase was driven by:
<br /> Revenues decreased by $4.8 million, primarily due to a $7.1 million decrease in program revenues, a $2.3
<br />million decrease in franchise fees on telecom providers, offset by a $4.5 million increase in taxes.
<br /> Direct expenses decreased by $25.4 million in total, which was primarily due to the recognition of a $22.8
<br />million pension credit as the result of implementing the new pension accounting rules.
<br />This next chart compares revenues and expenses for the individual governmental activities for the current year.
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