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City of Eugene, Oregon Exhibit 1
<br />Statement of Net Position
<br />June 30, 2018
<br />(amounts in dollars)
<br /> Governmental Business-type
<br />Assets Activities Activities Total
<br />Current assets
<br />Equity in pooled cash and investments 246,225,981 30,380,082 276,606,063
<br />Receivables (net of allowance)29,159,662 7,919,602 37,079,264
<br />Internal balances (4,316,542)4,316,542 0
<br />Due from other governments 11,777,181 2,188,021 13,965,202
<br />Inventories 1,732,071 41,068 1,773,139
<br />Prepaids and deposits 1,692,339 163,024 1,855,363
<br />Assets held for resale 3,215,264 0 3,215,264
<br />Total current assets 289,485,956 45,008,339 334,494,295
<br />Noncurrent assets
<br />Capital assets:
<br /> Land and construction in progress 95,818,006 24,112,730 119,930,736
<br /> Other capital assets (net of accumulated depreciation) 371,226,920 233,291,598 604,518,518
<br />Total noncurrent assets 467,044,926 257,404,328 724,449,254
<br />Deferred outflows of resources
<br />Related to pensions 53,220,904 12,373,136 65,594,040
<br />Related to OPEB 2,206,559 617,074 2,823,633
<br />Total deferred outflows of resources 55,427,463 12,990,210 68,417,673
<br />Total assets and deferred outflows of resources 811,958,345 315,402,877 1,127,361,222
<br />Liabilities
<br />Current liabilities
<br />Accounts payable 4,139,361 1,100,384 5,239,745
<br />Wages payable 8,258,221 1,902,508 10,160,729
<br />Compensated absences payable 9,843,333 2,127,325 11,970,658
<br />Due to other governments 1,953,252 501,138 2,454,390
<br />Notes and contracts payable 204,000 0 204,000
<br />Claims payable 13,192,613 0 13,192,613
<br />Deposits 2,181,215 759,947 2,941,162
<br />Interest payable 299,110 48,234 347,344
<br />Unearned revenue 4,583,799 233,313 4,817,112
<br />Bonds payable 3,684,716 185,175 3,869,891
<br />Total current liabilities 48,339,620 6,858,024 55,197,644
<br />Noncurrent liabilities
<br />Compensated absences payable 134,924 29,009 163,933
<br />Notes and contracts payable 5,280,000 0 5,280,000
<br />Bonds payable (net of unamortized discount/premium)49,542,337 9,036,308 58,578,645
<br />Net pension liability 147,681,830 35,105,436 182,787,266
<br />Net OPEB liability 13,834,445 3,271,611 17,106,056
<br />Total noncurrent liabilities 216,473,536 47,442,364 263,915,900
<br />Deferred inflows of resources
<br />Related to pensions 1,668,370 390,838 2,059,208
<br />Related to OPEB 163,314 40,613 203,927
<br />Total deferred inflows of resources 1,831,684 431,451 2,263,135
<br />Total liabilities and deferred inflows of resources 266,644,840 54,731,839 321,376,679
<br />Net position
<br />Net investment in capital assets 452,067,031 257,404,328 709,471,359
<br />Restricted for:
<br /> Capital projects 59,912,128 8,057,352 67,969,480
<br /> Debt service 1,952,510 0 1,952,510
<br /> Community development 12,470,309 0 12,470,309
<br /> Urban renewal 19,561,689 0 19,561,689
<br /> Other purposes 9,849,088 0 9,849,088
<br />Unrestricted (10,499,250)(4,790,642)(15,289,892)
<br />Total net position 545,313,505 260,671,038 805,984,543
<br />The accompanying notes are an integral part of the financial statements.
<br />27
<br />December 10, 2018, Meeting - Item 2D
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