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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 37 <br /> (B) Organization and Operation 37 <br /> (C) Government-wide and Fund Financial Statements 37 - 38 <br /> (D) Measurement Focus, Basis of Accounting, and Financial Statement Presentation 38 - 41 <br /> (E) Risk Management 41 <br /> (F) Equity in Pooled Cash and Investments 41 - 42 <br /> (G) Receivables 42 <br /> (H) Interfund Receivables and Payables 42 <br /> (I) Inventories and Prepaid Items 42 <br /> (J) Capital Assets 42 - 43 <br /> (K) Capitalized Interest 43 <br /> (L) Compensated Absences 44 <br />(M) Noncurrent Obligations 44 <br />(N) Deferred Inflows/Outflows of Resources 44 <br /> (O) Pensions 44 <br /> (P) Fund Balance 44 - 46 <br /> (Q) Indirect Expenses Allocation 46 <br />(2) Reconciliation of Government-wide and Governmental Fund Financial Statements <br />(A) Explanation of Differences Between the Government-wide <br /> Statement of Net Position and the Governmental Fund Balance Sheet 47 - 48 <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 48 - 49 <br />(3) Stewardship, Compliance, and Accountability <br /> (A) Budgetary Information 49 - 50 <br /> (B) Deficit Net Position 50 <br />(4) Detailed Notes on All Funds <br /> (A) Equity in Pooled Cash and Investments 50 - 52 <br /> (B) Receivables 53 <br /> (C) Interfund Transfers 54 <br /> (D) Due From Other Governments 55 <br /> (E) Capital Assets 56 - 58 <br /> (F) Unavailable/Unearned Revenue 59 <br /> (G) Operating Leases 59 - 60 <br /> (H) Noncurrent Liabilities 60 - 67 <br />(5) Other Information <br /> (A) Risk Management 68 <br /> (B) Joint Ventures 68 <br /> (C) Retirement Plan – Oregon PERS (OPERS) 69 - 75 <br /> (D) Retirement Plan – OPSRP IAP 76 <br /> (E) Other Post-employment Benefits (OPEB) 76 - 79 <br /> (F) Contingencies 79 <br /> (G) Outstanding Encumbrances 79 <br /> (H) Accounting Standards Issued but not yet Adopted 80 <br />36 <br />