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City of Eugene, OregonExhibit 3
<br />Balance Sheet
<br />Governmental Funds
<br />June 30, 2015Systems
<br />(amounts in dollars)GeneralDevelopmentOtherTotal
<br />CommunityCapitalCapitalGovernmentalGovernmental
<br />GeneralDevelopmentProjectsProjectsFundsFunds
<br />Assets
<br />Equity in pooled cash and investments46,389,4053,492,30017,383,98320,999,95443,836,750132,102,392
<br />Cash with fiscal agent0181,815000181,815
<br />Receivables:
<br /> Interest1,707,74231,39000300,0292,039,161
<br /> Taxes6,950,0220001,249,3158,199,337
<br /> Accounts2,472,54218,0361,6941,765,4791,010,8635,268,614
<br /> Assessments0000460,316460,316
<br /> Loans and notes238,93818,161,12505,1242,642,35221,047,539
<br /> Allowance for uncollectibles(1,024)(17,243)00(147,183)(165,450)
<br />Due from other governments2,147,230257,936002,544,3704,949,536
<br />Inventories0000950,343950,343
<br />Prepaids and deposits837,24300052,801890,044
<br />Assets held for resale00001,851,9661,851,966
<br />Total assets60,742,09822,125,35917,385,67722,770,55754,751,922177,775,613
<br />Liabilities
<br />Accounts payable1,564,179108,453240,485171,7841,766,8573,851,758
<br />Wages payable4,444,66026,51507,942591,4525,070,569
<br />Due to other governments786,839107,2067346,100380,6061,281,485
<br />Deposits713,9720001,117,0661,831,038
<br />Unearned revenue2,773,746134,04100285,9403,193,727
<br />Total liabilities10,283,396376,215241,219185,8264,141,92115,228,577
<br />Deferred inflows of resources
<br />Unavailable revenue9,425,08818,097,21201,699,9324,625,14333,847,375
<br />Total deferred inflows of resources9,425,08818,097,21201,699,9324,625,14333,847,375
<br />Fund balances
<br />Nonspendable837,2430002,935,1103,772,353
<br />Restricted1,107,0643,651,932542,28520,884,79928,755,75854,941,838
<br />Committed000014,293,99014,293,990
<br />Assigned38,188,164016,602,1730054,790,337
<br />Unassigned901,1430000901,143
<br />Total fund balances41,033,6143,651,93217,144,45820,884,79945,984,858128,699,661
<br />Total liabilities, deferred inflows
<br /> of resources, and fund balances60,742,09822,125,35917,385,67722,770,55754,751,922
<br />Reconciliation to the Statement of Net Position:
<br />The Statement of Net Position reports receivables at their net realizable value. However, receivables not available to pay for
<br /> current-period expenditures are deferred in governmental funds.33,058,400
<br />Capital assets are not financial resources in governmental funds, but are reported in the Statement of Net Position at their net
<br /> depreciable value.409,853,081
<br />All liabilities are reported in the Statement of Net Position. However, if they are not due and payable in the current period, they
<br /> are not recorded in governmental funds.(76,421,080)
<br />Net pension asset (liability) and deferred inflows and outflows of resources related to pensions are reported in the Statement
<br /> of Net Position. These items represent a consumption or acquisition of net position that applies to future periods.(12,630,074)
<br />Internal service funds are proprietary funds and not reported with governmental funds. However, because internal service funds
<br /> primarily benefit governmental activities, their assets, liabilities, and net position are reported along with governmental activities
<br /> in the Statement of Net position.51,982,487
<br />Net position of governmental activities534,542,475
<br />The accompanying notes are an integral part of the financial statements.
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