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City of Eugene, Oregon G-8 <br />Risk and Benefits Fund <br />Schedule of Revenues, Expenses, and Changes in Fund Net Position - 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 />Intergovernmental 200,000 257,802 (72,458) 185,344 <br />Charges for services 43,998,513 45,074,649 (8,463,581) 36,611,068 <br />Miscellaneous 333,795 2,471,772 (1,984,870) 486,902 <br />Total revenues 44,532,308 47,804,223 (10,520,909) 37,283,314 <br />Expenses <br />Current - departmental: <br /> Central services 37,973,894 36,207,143 (3,600,402) 32,606,741 <br />Debt service 6,674,500 6,674,373 (6,265,258) 409,115 <br />Depreciation 0 0 7,951 7,951 <br />Total expenses 44,648,394 42,881,516 (9,857,709) 33,023,807 <br />Excess (deficiency) of <br /> revenues over expenses (116,086) 4,922,707 (663,200) 4,259,507 <br />Other financing sources (uses) <br />Transfers out (584,459) (584,459) 223,448 (361,011) <br />Total other financing sources (uses)(584,459) (584,459) 223,448 (361,011) <br />Change in net position (700,545) 4,338,248 (439,752) 3,898,496 <br />Total net position, July 1, 2017 16,166,730 16,166,730 (5,118,614) 11,048,116 <br />Change in accounting principle (Note 5L)0 0 (1,743,164) (1,743,164) <br />Total net position, July 1, 2017, as restated 16,166,730 16,166,730 (6,861,778) 9,304,952 <br />Total net position, June 30, 2018 15,466,185 20,504,978 (7,301,530) 13,203,448 <br />Actual <br />140 <br />December 10, 2018, Meeting - Item 2D