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Exhibit 1
<br />City of Eugene, Oregon
<br />Statement of Net Position
<br />June 30, 2015
<br />(amounts in dollars)
<br />GovernmentalBusiness-type
<br />AssetsActivitiesActivitiesTotal
<br />Current assets
<br />Equity in pooled cash and investments194,549,24124,547,654219,096,895
<br />Cash with fiscal agent181,8150181,815
<br />Receivables (net of allowance)36,551,1366,503,34543,054,481
<br />Internal balances(4,455,512)4,455,5120
<br />Due from other governments5,561,4983,156,3018,717,799
<br />Inventories1,412,604504,4911,917,095
<br />Prepaids and deposits1,267,33062,9921,330,322
<br />Assets held for resale1,851,96601,851,966
<br />Total current assets236,920,07839,230,295276,150,373
<br />Noncurrent assets
<br />Loans and notes receivable0552,243552,243
<br />Net pension asset24,480,0086,024,72530,504,733
<br />Capital assets:
<br /> Land and construction in progress82,550,34326,205,855108,756,198
<br /> Other capital assets (net of accumulated depreciation)349,724,313219,561,522569,285,835
<br />Total noncurrent assets456,754,664252,344,345709,099,009
<br />Deferred outflows of resources
<br />Related to pensions9,762,2622,336,19412,098,456
<br />Total deferred outflows of resources9,762,2622,336,19412,098,456
<br />Total assets and deferred outflows of resources703,437,004293,910,834997,347,838
<br />Liabilities
<br />Current liabilities
<br />Accounts payable4,507,0481,511,4396,018,487
<br />Wages payable5,749,5431,391,4677,141,010
<br />Compensated absences payable8,958,3651,963,01610,921,381
<br />Due to other governments1,542,3651,487,8163,030,181
<br />Notes and contracts payable210,0000210,000
<br />Claims payable12,172,588012,172,588
<br />Deposits1,911,395736,4352,647,830
<br />Interest payable305,66648,234353,900
<br />Unearned revenue3,249,615659,7943,909,409
<br />Bonds payable6,323,162175,2496,498,411
<br />Total current liabilities44,929,7477,973,45052,903,197
<br />Noncurrent liabilities
<br />Compensated absences payable138,11225,033163,145
<br />Notes and contracts payable5,868,00005,868,000
<br />General obligation bond and revolving credit facility2,710,30002,710,300
<br />Bonds payable (net of unamortized discount/premium)63,874,35810,300,05274,174,410
<br />Net OPEB obligation3,050,12403,050,124
<br />Total noncurrent liabilities75,640,89410,325,08585,965,979
<br />Deferred inflows of resources
<br />Related to pensions48,323,88811,564,32459,888,212
<br />Total deferred inflows of resources48,323,88811,564,32459,888,212
<br />Total liabilities and deferred inflows of resources168,894,52929,862,859198,757,388
<br />Net position
<br />Net investment in capital assets412,174,294245,767,377657,941,671
<br />Restricted for:
<br /> Capital projects39,587,71411,391,05150,978,765
<br /> Debt service2,260,45802,260,458
<br /> Community development14,882,218014,882,218
<br /> Urban renewal14,035,835014,035,835
<br /> Other purposes7,783,46707,783,467
<br />Unrestricted43,818,4896,889,54750,708,036
<br />Total net position534,542,475264,047,975798,590,450
<br />The accompanying notes are an integral part of the financial statements.
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