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City of Eugene, Oregon Exhibit 7
<br />Statement of Revenues, Expenses, and Changes in Fund Net Position
<br />Proprietary Funds
<br />For the fiscal year ended June 30, 2018
<br />(amounts in dollars)
<br />Governmental
<br />Activities
<br /> Total
<br />Ambulance Municipal Parking Stormwater Wastewater Internal Service
<br />Transport Airport Services Utility Utility Totals Funds
<br />Operating revenues
<br />Licenses and permits 0 39,791 0 209,817 96,577 346,185 0
<br />Rental income 0 1,086,480 534,565 65,988 9,804 1,696,837 641,684
<br />Charges for services 9,689,108 11,704,432 4,923,824 19,532,394 25,427,222 71,276,980 68,428,471
<br />Fines and forfeits 0 5,267 1,201,943 0 3,300 1,210,510 0
<br />Miscellaneous 95,987 43,734 78,599 51,952 33,460 303,732 240,097
<br />Total operating revenues 9,785,095 12,879,704 6,738,931 19,860,151 25,570,363 74,834,244 69,310,252
<br />Operating expenses
<br />Personnel services 6,701,340 5,088,492 1,430,181 7,553,200 11,439,801 32,213,014 14,792,273
<br />Contractual services 322,141 981,155 1,354,695 1,695,967 1,312,495 5,666,453 4,905,815
<br />Materials and supplies 818,473 1,576,600 936,253 864,789 3,099,334 7,295,449 4,785,576
<br />Maintenance 797,821 741,341 1,799,007 1,892,020 1,805,792 7,035,981 2,204,310
<br />Utilities 10,683 568,623 138,462 1,052,482 1,872,649 3,642,899 2,469,016
<br />Rent 378 85 30,557 90,093 61,778 182,891 444,069
<br />Taxes 0 0 0 0 6,582 6,582 0
<br />Insurance 21,822 167,006 143,814 60,943 134,528 528,113 2,951,886
<br />Claims 0 0 0 0 0 0 25,556,246
<br />Central business functions 584,000 605,000 249,000 1,111,000 1,650,000 4,199,000 2,147,000
<br />Depreciation 124,721 5,453,115 627,448 2,248,023 4,105,680 12,558,987 3,965,038
<br />Pension expense 1,599,681 1,313,513 342,393 1,844,782 2,955,780 8,056,149 3,648,118
<br />Total operating expenses 10,981,060 16,494,930 7,051,810 18,413,299 28,444,419 81,385,518 67,869,347
<br />
<br />Operating income (loss) (1,195,965) (3,615,226) (312,879) 1,446,852 (2,874,056) (6,551,274) 1,440,905
<br />Nonoperating revenues (expenses)
<br />Interest revenue 1,210 90,088 21,410 89,194 51,244 253,146 797,300
<br />Interest expense (124,167) (111,625) (27,932) (162,399) (244,194) (670,317) (699,013)
<br />Gain (loss) on sale of capital assets 0 0 0 0 0 0 234,913
<br />Intergovernmental 50,000 254,853 0 201,762 19,191 525,806 255,709
<br />Total nonoperating revenues (expenses) (72,957) 233,316 (6,522) 128,557 (173,759) 108,635 588,909
<br />Income (loss) before capital
<br /> contributions and transfers (1,268,922) (3,381,910) (319,401) 1,575,409 (3,047,815) (6,442,639) 2,029,814
<br />Capital contributions 0 8,432,179 0 1,308,658 1,261,081 11,001,918 261,201
<br />Transfers in 1,000,000 0 0 4,840 0 1,004,840 1,647,775
<br />Transfers out (395,757) (162,277) (838,350) (12,071) (139,840) (1,548,295) (1,037,131)
<br />Change in net position (664,679) 4,887,992 (1,157,751) 2,876,836 (1,926,574) 4,015,824 2,901,659
<br />Total net position, July 1, 2017 (5,023,084) 93,570,036 15,651,389 69,605,775 81,247,188 62,308,697
<br />Change in accounting principle (Note 5L) (558,385) (494,136) (188,696) (853,213) (1,243,967)(3,273,952)
<br />Prior period adjustment (Note 5M)0 0 0 0 (534,937)0
<br />Total net position, July 1, 2017, as restated (5,581,469) 93,075,900 15,462,693 68,752,562 79,468,284 59,034,745
<br />Total net position, June 30, 2018 (6,246,148) 97,963,892 14,304,942 71,629,398 77,541,710 61,936,404
<br /> Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds.634,478
<br /> Change in net position of business-type activities 4,650,302
<br />The accompanying notes are an integral part of the financial statements.
<br />Enterprise Funds
<br />Business-type Activities
<br />35
<br />December 10, 2018, Meeting - Item 2D
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