Laserfiche WebLink
CITY OF EUGENE, OREGON <br />Notes to Basic Financial Statements <br />Notes Index <br />(1)Summary of Significant Accounting Policies Page(s) <br /> (A) The Financial Reporting Entity 35 <br /> (B) Organization and Operation 35 <br /> (C) Government-wide and Fund Financial Statements 35 - 36 <br /> (D) Measurement Focus, Basis of Accounting, and Financial Statement Presentation 36 - 40 <br /> (E) Self-insurance 40 <br /> (F) Equity in Pooled Cash and Investments 40 - 41 <br /> (G) Receivables 41 <br /> (H) Interfund Receivables and Payables 41 <br /> (I) Inventories and Prepaid Items 41 <br /> (J) Capital Assets 42 - 43 <br /> (K) Capitalized Interest 43 <br /> (L) Compensated Absences 43 <br />(M) Noncurrent Obligations 43 <br /> (N) Fund Balance 43 <br /> (O) Indirect Expenses Allocation 43 <br />(2)Reconciliation of Government-wide and Fund Financial Statements <br />(A) Explanation of Differences Between the Government-wide <br /> Statement of Net Assets and the Governmental Fund Balance Sheet 44 <br />(B) Explanation of Differences Between the Government-wide <br /> Statement of Activities and the Fund Statement of Revenues, Expenditures <br /> and Changes in Fund Balances 45 - 46 <br />(3)Stewardship, Compliance, and Accountability <br /> (A) Budgetary Information 46 - 47 <br /> (B) Over-expenditures of Appropriations 47 <br />(4) Detailed Notes on All Funds <br /> (A) Equity in Pooled Cash and Investments 47 - 49 <br /> (B) Receivables 50 <br /> (C) Interfund Receivables, Payables, and Transfers 51 - 52 <br /> (D) Due From Other Governments 53 <br /> (E) Capital Assets 54 - 56 <br /> (F) Deferred Revenue 57 <br /> (G) Operating Leases 57 - 58 <br /> (H) Bond Anticipation Notes 58 <br /> (I) General Obligation Bond and Revolving Credit Facility 58 <br /> (J) Noncurrent Liabilities 59 - 65 <br />(5)Other Information <br /> (A) Risk Management 66 <br /> (B) Joint Ventures 67 <br /> (C) Retirement Plan 67 - 70 <br /> (D) Other Post-employment Benefits (OPEB) 70 - 72 <br /> (E) Contingencies 72 <br /> (F) Outstanding Encumbrances 73 <br />íì <br />