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CITY OF EUGENE, OREGON <br />Notes to Basic Financial Statements <br />Notes Index <br /> <br />(1) Summary of Significant Accounting Policies Page(s) <br /> (A) The Financial Reporting Entity 39 <br /> (B) Organization and Operation 39 <br /> (C) Government-wide and Fund Financial Statements 40 <br /> (D) Measurement Focus, Basis of Accounting, and Financial Statement Presentation 40 - 43 <br /> (E) Risk Management 43 <br /> (F) Equity in Pooled Cash and Investments 43 - 44 <br /> (G) Receivables 44 <br /> (H) Interfund Receivables and Payables 44 <br /> (I) Inventories and Prepaid Items 44 <br /> (J) Capital Assets 44 - 45 <br /> (K) Capitalized Interest 45 <br /> (L) Compensated Absences 45 <br />(M) Noncurrent Obligations 46 <br />(N) Deferred Inflows/Outflows of Resources 46 <br /> (O) Pensions 46 <br /> (P) Other Post-Employment Benefits (OPEB) 46 - 47 <br /> (Q) Fund Balance 47 - 48 <br /> (R) Indirect Expenses Allocation 48 <br /> <br />(2) Reconciliation of Government-wide and Governmental Fund Financial Statements <br />(A) Explanation of Differences Between the Government-wide <br /> Statement of Net Position and the Governmental Fund Balance Sheet 49 <br />(B) Explanation of Differences Between the Government-wide <br /> Statement of Activities and the Fund Statement of Revenues, Expenditures <br /> and Changes in Fund Balances 50 - 51 <br /> <br />(3) Stewardship, Compliance, and Accountability <br /> (A) Budgetary Information 51 <br /> (B) Deficit Net Position 51 <br /> <br />(4) Detailed Notes on All Funds <br /> (A) Equity in Pooled Cash and Investments 52 - 54 <br /> (B) Receivables 55 <br /> (C) Interfund Transfers 56 <br /> (D) Due From Other Governments 57 <br /> (E) Capital Assets 58 - 60 <br /> (F) Unavailable/Unearned Revenue 61 <br /> (G) Operating Leases 61 <br /> (H) Noncurrent Liabilities 62 - 67 <br /> <br />(5) Other Information <br /> (A) Risk Management 68 <br /> (B) Joint Ventures 68 <br /> (C) Retirement Plan – Oregon PERS (OPERS) 69 - 75 <br /> (D) Retirement Plan – OPSRP IAP 76 <br /> (E) Other Post-Employment Benefits (OPEB) – Retirement Health Insurance Account (RHIA) 76 - 79 <br /> (F) Other Post-Employment Benefits (OPEB) – Retiree Health and Life Insurance Plan (RHLI) 80 - 83 <br /> (G) Contingencies 83 <br /> (H) Outstanding Encumbrances 84 <br /> (I) Tax Abatements 84 - 86 <br /> (J) Accounting Standards Issued but not yet Adopted 86 <br /> (K) Subsequent Event 87 <br /> (L) Change in Accounting Principle 87 <br /> (M) Prior Period Adjustment 87 <br />38 <br />December 10, 2018, Meeting - Item 2D