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City of Eugene, Oregon
<br />Exhibit 3
<br />Balance heet
<br />S
<br />Governmental Funds
<br />June 30, 2007
<br />(amounts in dollars)
<br />CommunitySystems
<br />DevelopmentGeneralDevelopmentOtherTotal
<br />SpecialCapitalCapitalGovernmentalGovernmental
<br />General
<br />RevenueProjectsProjectsFundsFunds
<br />Assets
<br />Equity in pooled cash and investments34,324,7041,253,3887,558,74713,294,64441,811,32298,242,805
<br />Receivables:
<br /> Interest752,000000160,551912,551
<br /> Taxes3,457,369000910,6224,367,991
<br /> Accounts2,696,90134,05601,707,344682,3355,120,636
<br /> Assessments00001,270,2321,270,232
<br /> Loans and notes010,046,23056,7779,108278,42910,390,544
<br /> Allowance for uncollectibles(875)000(449)(1,324)
<br />Due from other funds46,866000046,866
<br />Due from other governments2,101,878393,717002,127,4334,623,028
<br />Prepaids and deposits371,847000115,367487,214
<br />Inventories0000861,357861,357
<br />Assets held for resale00002,407,9672,407,967
<br />Total assets43,750,69011,727,3917,615,52415,011,09650,625,166128,729,867
<br />Liabilities and fund balances
<br />Liabilities
<br />Accounts payable415,128110,185579,669158,925793,4182,057,325
<br />Wages payable4,561,19427,811015,599788,9205,393,524
<br />Due to other funds000046,86646,866
<br />Due to other governments605,63782,61153198,32380,112867,214
<br />Deposits453,906000482,765936,671
<br />General obligation bond and revolving credit facility001,425,000001,425,000
<br />Interest payable0000448448
<br />Deferred revenue6,554,2719,941,23855,698809,4083,832,46621,193,081
<br />Assessment deferral loans0000502502
<br />Total liabilities12,590,13610,161,8452,060,8981,082,2556,025,49731,920,631
<br />Fund balances
<br />Reserved for prepaid expenditures371,847000115,367487,214
<br />Reserved for debt service0000764,555764,555
<br />Reserved for inventories0000861,357861,357
<br />Reserved for assets held for resale00002,407,9672,407,967
<br />Unreserved30,788,7071,565,5465,554,62613,928,841051,837,720
<br />Unreserved, reported in nonmajor:
<br /> Special revenue funds000029,195,51129,195,511
<br /> Debt service funds00007,023,3447,023,344
<br /> Capital project funds00004,231,5684,231,568
<br />Total fund balances31,160,5541,565,5465,554,62613,928,84144,599,66996,809,236
<br />Total liabilities and fund balances43,750,69011,727,3917,615,52415,011,09650,625,166
<br />Reconciliation to the tatement o Net Assets:
<br />Sf
<br />The Statement of Net Assets reports receivables at their net realizable value. However, receivables not available to pay for
<br /> current-period expenditures are deferred in governmental funds.17,542,399
<br />Capital assets are not financial resources in governmental funds, but are reported in the Statement of Net Assets at their net
<br /> depreciable value.349,205,317
<br />All liabilities are reported in the Statement of Net Assets. However, if they are not due and payable in the current period, they
<br /> are not recorded in governmental funds.(55,691,613)
<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 assets are reported along with governmental activities in the
<br /> Statement of Net Assets.62,791,649
<br />Net assets of governmental activities470,656,988
<br />The accompanying notes are an integral part of the financial statements.
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