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City of Eugene, Oregon G-1
<br />Combining Statement of Net Position
<br />All Internal Service Funds
<br />June 30, 2018
<br />(amounts in dollars)Information
<br />Facilities Fleet Systems and Professional Risk and
<br />Assets Services Services Services Services Benefits Total
<br />Current assets
<br />Equity in pooled cash and investments 4,336,029 20,079,454 8,775,204 1,053,770 37,413,476 71,657,933
<br />Receivables:
<br /> Accounts 60 5,753 0 54,777 173,807 234,397
<br /> Allowance for uncollectibles 0 (5,256)0 (2,499) (2,744) (10,499)
<br />Due from other governments 0 58,056 138,225 203,371 92,089 491,741
<br />Interfund loans receivable 0 120,000 0 0 0 120,000
<br />Inventories 0 746,445 0 0 0 746,445
<br />Prepaids and deposits 18,662 0 12,499 0 37,175 68,336
<br />Total current assets 4,354,751 21,004,452 8,925,928 1,309,419 37,713,803 73,308,353
<br />Noncurrent assets
<br />Advances to other funds 0 1,080,000 0 0 0 1,080,000
<br />Capital assets:
<br /> Land 0 455,834 0 0 0 455,834
<br /> Improvements other than buildings 0 51,913 0 0 0 51,913
<br /> Buildings and equipment 5,424,886 53,239,893 1,461,682 374,644 94,230 60,595,335
<br /> Construction in progress 0 0 2,418,823 0 0 2,418,823
<br /> Intangibles 0 0 5,078,023 0 0 5,078,023
<br /> Accumulated depreciation (2,033,181) (35,196,161) (1,639,405) (275,301) (12,482) (39,156,530)
<br />Total noncurrent assets 3,391,705 19,631,479 7,319,123 99,343 81,748 30,523,398
<br />Deferred outflows of resources
<br />Related to pensions 1,383,782 852,471 630,118 1,768,411 674,817 5,309,599
<br />Related to OPEB 93,504 52,681 53,297 78,830 28,840 307,152
<br />Total deferred outflows of resources 1,477,286 905,152 683,415 1,847,241 703,657 5,616,751
<br />Total assets and deferred outflows of resources 9,223,742 41,541,083 16,928,466 3,256,003 38,499,208 109,448,502
<br />Liabilities
<br />Current liabilities
<br />Accounts payable 55,106 131,618 594,476 9,756 105,981 896,937
<br />Wages payable 240,137 144,624 185,184 244,762 145,013 959,720
<br />Compensated absences payable 270,827 166,111 144,734 260,605 109,256 951,533
<br />Due to other governments 173,086 0 46,665 0 28,745 248,496
<br />Claims payable 000013,192,613 13,192,613
<br />Deposits 4,425 0 0 0 87,533 91,958
<br />Interest payable 6,605 3,905 3,130 7,055 27,385 48,080
<br />Unearned revenue 55,835 281,354 0 0 0 337,189
<br />Bonds payable 25,451 14,994 12,100 27,076 111,119 190,740
<br />Total current liabilities 831,472 742,606 986,289 549,254 13,807,645 16,917,266
<br />Noncurrent liabilities
<br />Compensated absences payable 292 0 19,112 0 29,248 48,652
<br />Bonds payable (net of unamortized discount/premium) 1,241,959 731,701 590,442 1,321,282 5,422,467 9,307,851
<br />Net pension liability 4,074,775 2,517,411 2,053,912 4,883,898 1,816,370 15,346,366
<br />Net OPEB liability 515,325 285,174 291,931 415,124 4,197,213 5,704,767
<br />Total noncurrent liabilities 5,832,351 3,534,286 2,955,397 6,620,304 11,465,298 30,407,636
<br />Deferred inflows of resources
<br />Related to pensions 44,282 27,306 20,925 55,348 20,939 168,800
<br />Related to OPEB 5,052 3,137 2,982 5,347 1,878 18,396
<br />Total deferred inflows of resources 49,334 30,443 23,907 60,695 22,817 187,196
<br />Total liabilities and deferred inflows of resources 6,713,157 4,307,335 3,965,593 7,230,253 25,295,760 47,512,098
<br />Net position
<br />Net investment in capital assets 3,391,705 18,551,479 7,319,123 99,343 81,748 29,443,398
<br />Unrestricted (881,120) 18,682,269 5,643,750 (4,073,593) 13,121,700 32,493,006
<br />Total net position 2,510,585 37,233,748 12,962,873 (3,974,250) 13,203,448 61,936,404
<br />131
<br />December 10, 2018, Meeting - Item 2D
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