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City of Eugene, Oregon Exhibit 3
<br />Balance Sheet
<br />Governmental Funds
<br />June 30, 2018 Systems
<br />(amounts in dollars)General Development Other Total
<br />Community Capital Capital Governmental Governmental
<br />General Development Projects Projects Funds Funds
<br />Assets
<br />Equity in pooled cash and investments 67,363,979 4,492,802 20,559,067 31,545,036 50,607,164 174,568,048
<br />Receivables:
<br /> Interest 2,345,600 22,649 0 0 432,357 2,800,606
<br /> Taxes 3,957,480 0 0 0 702,691 4,660,171
<br /> Accounts 3,307,625 17,243 0 1,536,955 946,533 5,808,356
<br /> Assessments 0000277,299 277,299
<br /> Loans and notes 0 15,232,565 0 0 1,978,756 17,211,321
<br /> Allowance for uncollectibles (86,477) (17,243)0 0 (147,448) (251,168)
<br />Due from other funds 1,160,702 00001,160,702
<br />Due from other governments 5,647,347 59,279 143,193 0 5,435,621 11,285,440
<br />Inventories 0000985,626 985,626
<br />Prepaids and deposits 1,512,034 0 0 0 111,969 1,624,003
<br />Assets held for resale 00003,215,264 3,215,264
<br />Total assets 85,208,290 19,807,295 20,702,260 33,081,991 64,545,832 223,345,668
<br />Liabilities
<br />Accounts payable 660,355 13,437 409,956 155,352 2,003,324 3,242,424
<br />Wages payable 6,432,846 35,736 0 7,631 822,288 7,298,501
<br />Due to other governments 1,136,687 25,212 0 0 542,857 1,704,756
<br />Deposits 954,384 0 0 0 1,134,873 2,089,257
<br />Interfund loans payable 0000120,000 120,000
<br />Unearned revenue 3,752,936 416,478 0 0 77,196 4,246,610
<br />Total liabilities 12,937,208 490,863 409,956 162,983 4,700,538 18,701,548
<br />Deferred inflows of resources
<br />Advances from other funds 00001,080,000 1,080,000
<br />Unavailable revenue 7,336,907 15,198,461 0 1,521,147 3,382,512 27,439,027
<br />Total deferred inflows of resources 7,336,907 15,198,461 0 1,521,147 4,462,512 28,519,027
<br />Fund balances
<br />Nonspendable 1,512,034 0 0 0 4,392,594 5,904,628
<br />Restricted 921,003 4,117,971 1,937,626 31,397,861 38,290,581 76,665,042
<br />Committed 000012,699,607 12,699,607
<br />Assigned 51,080,271 0 18,354,678 0 0 69,434,949
<br />Unassigned 11,420,867 000011,420,867
<br />Total fund balances 64,934,175 4,117,971 20,292,304 31,397,861 55,382,782 176,125,093
<br />Total liabilities, deferred inflows
<br /> of resources, and fund balances 85,208,290 19,807,295 20,702,260 33,081,991 64,545,832
<br />Reconciliation to the Statement of Net Position:
<br />The Statement of Net Position reports receivables at their net realizable value. However, receivables not available to pay for
<br /> current-period expenditures are deferred in governmental funds.25,868,204
<br />Capital assets are not financial resources in governmental funds, but are reported in the Statement of Net Position at their net
<br /> depreciable value.437,601,528
<br />All liabilities are reported in the Statement of Net Position. However, if they are not due and payable in the current period, they
<br /> are not recorded in governmental funds.(58,441,566)
<br />Net pension and OPEB liabilities as well as deferred inflows and outflows of resources related to pensions and OPEB are reported
<br />in the Statement of Net Position. These items represent a consumption of net position that applies to future periods. (92,298,914)
<br />Internal service funds are proprietary funds and not reported with governmental funds. However, because internal service funds
<br /> primarily benefit governmental activities, their assets, liabilities, and net position are reported along with governmental activities
<br /> in the Statement of Net position.56,459,160
<br />Net position of governmental activities 545,313,505
<br />The accompanying notes are an integral part of the financial statements.
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<br />December 10, 2018, Meeting - Item 2D
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