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CITY OF EUGENE, OREGON <br />Notes to Basic Financial Statements <br />(1) Summary of Significant Accounting Policies, continued <br /> (P) Fund Balance, continued <br />Fund balances by classification for the year ended June 30, 2016 were as follows: <br />Debt <br />(Q) Indirect Expenses Allocation <br />In the fund financial statements, the City allocates certain indirect costs incurred by the central services function of the <br />General Fund to other funds in order to recover expenditures made on behalf of those other City funds. This <br />allocation has been removed from the direct expenses column in the government-wide Statement of Activities and a <br />separate column titled indirect expenses allocation has been presented. Indirect costs allocated to business-type <br />activities are equal to the amount actually paid by the function. The remaining indirect costs are allocated to <br />governmental activities based on personnel service costs. The remaining net expense in the central services function <br />represents direct program activity of that function including its share of allocated indirect costs. <br />46 <br />