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City of Eugene, Oregon
<br />Exhibit 1
<br />Statement of Net Position
<br />June 30, 2016
<br />(amounts in dollars)
<br />GovernmentalBusiness-type
<br />AssetsActivitiesActivitiesTotal
<br />Current assets
<br />Equity in pooled cash and investments204,402,15421,894,888226,297,042
<br />Receivables (net of allowance)53,319,8646,650,46059,970,324
<br />Internal balances(4,258,049)4,258,0490
<br />Due from other governments5,498,3952,775,6738,274,068
<br />Inventories1,659,866538,8712,198,737
<br />Prepaids and deposits2,100,49259,4662,159,958
<br />Wetlands mitigation credits0130,369130,369
<br />Assets held for resale991,8060991,806
<br />Total current assets263,714,52836,307,776300,022,304
<br />Noncurrent assets
<br />Loans and notes receivable0402,243402,243
<br />Capital assets:
<br /> Land and construction in progress87,436,37037,587,105125,023,475
<br /> Other capital assets (net of accumulated depreciation)342,824,412213,529,474556,353,886
<br />Total noncurrent assets430,260,782251,518,822681,779,604
<br />Deferred outflows of resources
<br />Related to pensions15,319,7763,607,99518,927,771
<br />Total deferred outflows of resources15,319,7763,607,99518,927,771
<br />Total assets and deferred outflows of resources709,295,086291,434,5931,000,729,679
<br />Liabilities
<br />Current liabilities
<br />Accounts payable3,252,9881,454,5084,707,496
<br />Wages payable6,765,7011,596,3688,362,069
<br />Compensated absences payable9,170,8292,009,71311,180,542
<br />Due to other governments1,453,6321,092,5292,546,161
<br />Notes and contracts payable191,0000191,000
<br />Claims payable12,566,534012,566,534
<br />Deposits2,002,035761,2472,763,282
<br />Interest payable351,68948,234399,923
<br />Unearned revenue3,054,839206,0233,260,862
<br />Bonds payable5,352,451179,0035,531,454
<br />Total current liabilities44,161,6987,347,62551,509,323
<br />Noncurrent liabilities
<br />Compensated absences payable167,24855,985223,233
<br />Notes and contracts payable5,677,00005,677,000
<br />General obligation bond and revolving credit facility50,000050,000
<br />Bonds payable (net of unamortized discount/premium)61,051,7979,958,53771,010,334
<br />Net pension liability61,043,25314,376,43975,419,692
<br />Net OPEB obligation2,055,60502,055,605
<br />Total noncurrent liabilities130,044,90324,390,961154,435,864
<br />Deferred inflows of resources
<br />Related to pensions15,972,0393,761,61219,733,651
<br />Total deferred inflows of resources15,972,0393,761,61219,733,651
<br />Total liabilities and deferred inflows of resources190,178,64035,500,198225,678,838
<br />Net position
<br />Net investment in capital assets410,543,209251,116,579661,659,788
<br />Restricted for:
<br /> Capital projects46,145,9527,675,14153,821,093
<br /> Debt service1,895,99901,895,999
<br /> Community development13,418,343013,418,343
<br /> Urban renewal16,307,150016,307,150
<br /> Other purposes5,228,62805,228,628
<br />Unrestricted25,577,165(2,857,325)22,719,840
<br />Total net position519,116,446255,934,395775,050,841
<br />The accompanying notes are an integral part of the financial statements.
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