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Exhibit 7
<br />City of Eugene, Oregon
<br />Statement of Revenues Exenses and Chanes in Fund Net Position
<br />,p,g
<br />Proprietary Funds
<br />For the fiscal year ended June 30, 2015
<br />(amounts in dollars)
<br />Business-type Activities
<br />Governmental
<br />Enterprise Funds
<br />Activities
<br />Total
<br />AmbulanceMunicipalParkingStormwaterWastewaterInternal Service
<br />TransportAirportServicesUtilityUtilityTotalsFunds
<br />Operating revenues
<br />Licenses and permits000118,9600118,9600
<br />Rental income03,711,608565,62422,22716,2344,315,693567,465
<br />Charges for services7,664,1895,714,8634,553,26016,751,30022,410,71257,094,32463,414,858
<br />Fines and forfeits03,0431,518,3513,9602,7501,528,1040
<br />Miscellaneous133,93011,1626,87646,81332,102230,883176,425
<br />Total operating revenues7,798,1199,440,6766,644,11116,943,26022,461,79863,287,96464,158,748
<br />Operating expenses
<br />Personnel services4,203,6244,229,4461,135,2457,231,52110,337,70827,137,54413,250,516
<br />Contractual services260,1771,062,807983,8202,701,7111,933,9966,942,5113,617,123
<br />Materials and supplies805,292750,02187,269609,7172,912,8375,165,1364,323,021
<br />Maintenance759,364403,645930,5901,773,1271,749,7445,616,4702,073,420
<br />Utilities61,737514,822351,99193,8531,062,8812,085,2842,892,799
<br />Rent665,82517,70049,58041,405114,576430,035
<br />Taxes0041,4620041,462386
<br />Insurance29,903130,97394,91754,084137,408447,2853,240,975
<br />Claims00000024,310,777
<br />Central business functions573,000508,000226,000870,0001,357,0003,534,0001,622,000
<br />Depreciation49,1744,816,964800,3381,844,9353,971,76911,483,1803,740,800
<br />Pension expense(1,054,973)(788,013)(192,159)(1,389,878)(1,960,852)(5,385,875)(2,497,966)
<br />Total operating expenses5,687,36411,634,4904,477,17313,838,65021,543,89657,181,57357,003,886
<br />Operating income (loss)2,110,755(2,193,814)2,166,9383,104,610917,9026,106,3917,154,862
<br />Nonoperating revenues (expenses)
<br />Interest revenue066,6051,56425,96724,990119,126321,285
<br />Interest expense(134,976)(116,731)(28,240)(197,849)(283,707)(761,503)(797,974)
<br />Gain (loss) on sale of capital assets0000(6,846)(6,846)137,684
<br />Intergovernmental377,71400185,4970563,211140,812
<br />Total nonoperating revenues (expenses)242,738(50,126)(26,676)13,615(265,563)(86,012)(198,193)
<br />Income (loss) before capital
<br /> contributions and transfers2,353,493(2,243,940)2,140,2623,118,225652,3396,020,3796,956,669
<br />Capital contributions06,308,2830380,873250,7806,939,936407,870
<br />Transfers in0000260,570260,5701,714,263
<br />Transfers out(568,767)(139,277)(1,714,100)(135,000)(153,250)(2,710,394)(494,593)
<br />Change in net position1,784,7263,925,066426,1623,364,0981,010,43910,510,4918,584,209
<br />Total net position, July 1, 20141,631,36993,125,34416,291,52464,369,82795,442,75854,447,907
<br />Change in accounting principle (Note 5I)(2,167,181)(1,799,934)(460,223)(2,648,434)(3,914,160)(5,064,599)
<br />Prior period adjustment (Note 5J)(2,018,186)(1,819,422)(456,569)(2,578,829)(3,915,912)(1,529,518)
<br />Total net position, July 1, 2014, as restated(2,553,998)89,505,98815,374,73259,142,56487,612,68647,853,790
<br />Total net position, June 30, 2015(769,272)93,431,05415,800,89462,506,66288,623,12556,437,999
<br /> Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds.1,722,122
<br /> Change in net position of business-type activities12,232,613
<br />The accompanying notes are an integral part of the financial statements.
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