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City of Eugene, OregonExhibit 3
<br />Balance Sheet
<br />Governmental Funds
<br />June 30, 2016Systems
<br />(amounts in dollars)GeneralDevelopmentOtherTotal
<br />CommunityGeneralCapitalCapitalGovernmentalGovernmental
<br />GeneralDevelopmentObligationProjectsProjectsFundsFunds
<br />Assets
<br />Equity in pooled cash and investments45,079,1143,201,896280,92318,155,62823,775,42043,948,646134,441,627
<br />Receivables:
<br /> Interest1,662,28232,201258,3530065,7172,018,553
<br /> Taxes7,371,89001,115,65300253,8248,741,367
<br /> Accounts20,649,23317,243001,866,985957,06023,490,521
<br /> Assessments00000347,875347,875
<br /> Loans and notes238,93817,555,88809,98502,396,58820,201,399
<br /> Allowance for uncollectibles(1,484)(17,243)000(154,376)(173,103)
<br />Due from other governments2,703,976202,14344,191002,157,5955,107,905
<br />Interfund loans receivable0000065,00065,000
<br />Inventories000001,138,7491,138,749
<br />Prepaids and deposits953,774000031,649985,423
<br />Assets held for resale00000991,806991,806
<br />Total assets78,657,72320,992,1281,699,12018,165,61325,642,40552,200,133197,357,122
<br />Liabilities
<br />Accounts payable960,58745,34234,669640,91050,239960,0692,691,816
<br />Wages payable5,246,26430,659006,498677,1675,960,588
<br />Due to other governments900,61375,4880337147205,4771,182,062
<br />Deposits792,99600001,124,2441,917,240
<br />Interfund loans payable065,000000065,000
<br />Unearned revenue2,615,316107,517000263,2512,986,084
<br />Total liabilities10,515,776324,00634,669641,24756,8843,230,20814,802,790
<br />Deferred inflows of resources
<br />Unavailable revenue9,951,85317,502,8781,374,0069,9851,681,5853,046,78233,567,089
<br />Total deferred inflows of resources9,951,85317,502,8781,374,0069,9851,681,5853,046,78233,567,089
<br />Fund balances
<br />Nonspendable953,77400002,242,2043,195,978
<br />Restricted1,168,9703,165,244290,4452,339,64423,903,93630,343,07361,211,312
<br />Committed0000013,337,86613,337,866
<br />Assigned36,263,4020015,174,7370051,438,139
<br />Unassigned19,803,9480000019,803,948
<br />Total fund balances58,190,0943,165,244290,44517,514,38123,903,93645,923,143148,987,243
<br />Total liabilities, deferred inflows
<br /> of resources, and fund balances78,657,72320,992,1281,699,12018,165,61325,642,40552,200,133
<br />Reconciliation to the Statement of Net Position:
<br />The Statement of Net Position reports receivables at their net realizable value. However, receivables not available to pay for
<br /> current-period expenditures are deferred in governmental funds.32,216,903
<br />Capital assets are not financial resources in governmental funds, but are reported in the Statement of Net Position at their net
<br /> depreciable value.409,483,686
<br />All liabilities are reported in the Statement of Net Position. However, if they are not due and payable in the current period, they
<br /> are not recorded in governmental funds.(70,402,962)
<br />Net pension asset (liability) and deferred inflows and outflows of resources related to pensions are reported in the Statement
<br /> of Net Position. These items represent a consumption or acquisition of net position that applies to future periods.(54,998,289)
<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 position are reported along with governmental activities
<br /> in the Statement of Net position.53,829,865
<br />Net position of governmental activities519,116,446
<br />The accompanying notes are an integral part of the financial statements.
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