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City of Eugene, Oregon C-9 <br />Special Assessment Management Fund <br />Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual <br />For the fiscal year ended June 30, 2018 <br />(amounts in dollars) <br /> <br />Budget GAAP <br />Budget basis Adjustment basis <br />Revenues <br />Charges for services 44,400 44,492 0 44,492 <br />Special assessments 0 0 4,731 4,731 <br />Miscellaneous 17,590 22,922 (3,245)19,677 <br />Total revenues 61,990 67,414 1,486 68,900 <br />Expenditures <br />Current - departmental: <br /> Central services 102,155 98,969 9,000 107,969 <br />Special payments 30,000 0 0 0 <br />Total expenditures 132,155 98,969 9,000 107,969 <br />Excess (deficiency) of <br /> revenues over expenditures (70,165)(31,555)(7,514)(39,069) <br />Other financing sources (uses) <br />Principal payments received 1,700 4,731 (4,731)0 <br />Transfers in 30,000 0 0 0 <br />Transfers out (9,000)(9,000)9,000 0 <br />Total other financing sources (uses)22,700 (4,269)4,269 0 <br />Net change in fund balance (47,465)(35,824)(3,245)(39,069) <br />Fund balance, July 1, 2017 1,200,254 1,200,254 (2,158) 1,198,096 <br />Fund balance, June 30, 2018 1,152,789 1,164,430 (5,403) 1,159,027 <br />Actual <br />105 <br />December 10, 2018, Meeting - Item 2D