Resolution No. 5146 - Laserfiche WebLink

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CITY OF EUGENE, OREGON Notes to Basic Financial Statements Notes Index (1) Summary of Significant Accounting Policies Page(s) (A) The Financial Reporting Entity 39 (B) Organization and Operation 39 (C) Government-wide and Fund Financial Statements 40 (D) Measurement Focus, Basis of Accounting, and Financial Statement Presentation 40 - 42 (E) Risk Management 43 (F) Equity in Pooled Cash and Investments 43 - 44 (G) Receivables 44 (H) Interfund Receivables and Payables 44 (I) Inventories and Prepaid Items 44 (J) Capital Assets 44 - 45 (K) Capitalized Interest 45 (L) Compensated Absences 46 (M) Noncurrent Obligations 46 (N) Deferred Inflows/Outflows of Resources 46 (O) Pensions 46 (P) Fund Balance 46 - 47 (Q) Indirect Expenses Allocation 48 (2) Reconciliation of Government-wide and Governmental Fund Financial Statements (A) Explanation of Differences Between the Government-wide Statement of Net Position and the Governmental Fund Balance Sheet 48 - 49 (B) Explanation of Differences Between the Government-wide Statement of Activities and the Fund Statement of Revenues, Expenditures and Changes in Fund Balances 49 - 50 (3) Stewardship, Compliance, and Accountability (A) Budgetary Information 50 - 51 (B) Overexpenditures of Appropriations 51 (4) Detailed Notes on All Funds (A) Equity in Pooled Cash and Investments 51 - 53 (B) Receivables 54 (C) Interfund Transfers 55 (D) Due From Other Governments 56 (E) Capital Assets 57 - 59 (F) Unavailable/Unearned Revenue 60 (G) Operating Leases 60 - 61 (H) Noncurrent Liabilities 61 - 68 (5) Other Information (A) Risk Management 69 (B) Joint Ventures 69 (C) Retirement Plan – Oregon PERS (OPERS) 70 - 75 (D) Retirement Plan – OPSRP IAP 75 (E) Other Post-employment Benefits (OPEB) 76 - 78 (F) Contingencies 78 (G) Outstanding Encumbrances 79 (H) Accounting Standards Issued but not yet Adopted 79 - 80 (I) Change in Accounting Principle 80 (J) Prior Period Adjustment 80 (K) Subsequent Event 80 38