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CITY OF EUGENE, OREGON <br />Comprehensive Annual Financial Report <br />Year ended June 30, 2016 <br />Table of Contents <br /> Exhibit Page(s) <br />INTRODUCTORY SECTION <br /> Letter of Transmittal 1 - 7 <br /> GFOA Certificate of Achievement 8 <br /> Organizational Chart 9 <br /> Principal City Officials 10 <br />FINANCIAL SECTION <br /> Independent Auditor’s Report 11 - 13 <br /> Management’s Discussion and Analysis 15 - 23 <br /> Basic Financial Statements: <br /> Government-wide Financial Statements: <br /> Statement of Net Position 1 25 <br /> Statement of Activities 2 26 <br /> Fund Financial Statements: <br /> Balance Sheet - Governmental Funds 3 27 <br /> Statement of Revenues, Expenditures, and <br /> Changes in Fund Balances - Governmental Funds 4 28 <br /> Reconciliation of the Statement of Revenues, Expenditures, <br /> and Changes in Fund Balances of Governmental Funds <br /> to the Statement of Activities 5 29 <br /> Statement of Fund Net Position - Proprietary Funds 6 30 - 31 <br /> Statement of Revenues, Expenses, and <br /> Changes in Fund Net Position - Proprietary Funds 7 33 <br /> Statement of Cash Flows - Proprietary Funds 8 34 - 35 <br /> Notes to Basic Financial Statements 36 - 80 <br />i <br />