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City of Eugene, Oregon G-1
<br />Combining Statement of Net Position
<br />All Internal Service Funds
<br />June 30, 2019
<br />(amounts in dollars)Information
<br />Facilities Fleet Systems and Professional Risk and
<br />Assets Services Services Services Services Benefits Total
<br />Current assets
<br />Equity in pooled cash and investments 3,824,816 22,432,990 5,971,353 1,333,393 41,357,858 74,920,410
<br />Receivables:
<br /> Accounts 0 14,165 0 38,580 302,115 354,860
<br /> Allowance for uncollectibles 0 (5,434)0 (768) (2,744) (8,946)
<br />Due from other governments 1,373 94,979 164,526 62,935 152,671 476,484
<br />Interfund loans receivable 150,000 120,000 0 0 0 270,000
<br />Prepaids and deposits 0 0 271,421 0 0 271,421
<br />Total current assets 3,976,189 22,656,700 6,407,300 1,434,140 41,809,900 76,284,229
<br />Noncurrent assets
<br />Advances to other funds 600,000 960,000 0 0 0 1,560,000
<br />Capital assets:
<br /> Land 0 455,834 0 0 0 455,834
<br /> Improvements other than buildings 0 51,913 0 0 0 51,913
<br /> Buildings and equipment 5,438,960 58,009,236 1,110,983 374,644 114,086 65,047,909
<br /> Intangibles 0 0 9,302,708 0 0 9,302,708
<br /> Construction in progress 55,411 000055,411
<br /> Accumulated depreciation (2,172,260) (37,816,903) (2,752,794) (309,202) (29,437) (43,080,596)
<br />Total noncurrent assets 3,922,111 21,660,080 7,660,897 65,442 84,649 33,393,179
<br />Deferred outflows of resources
<br />Related to pensions 1,594,655 972,992 756,014 1,988,522 759,114 6,071,297
<br />Related to OPEB 83,918 47,845 47,739 70,708 25,867 276,077
<br />Total deferred outflows of resources 1,678,573 1,020,837 803,753 2,059,230 784,981 6,347,374
<br />Total assets and deferred outflows of resources 9,576,873 45,337,617 14,871,950 3,558,812 42,679,530 116,024,782
<br />Liabilities
<br />Current liabilities
<br />Accounts payable 45,475 219,969 88,834 15,070 50,299 419,647
<br />Wages payable 257,357 169,233 172,581 325,242 155,863 1,080,276
<br />Compensated absences payable 224,650 176,853 150,153 293,415 117,199 962,270
<br />Due to other governments 182,250 42,288 1,142 3,971 0 229,651
<br />Claims payable 000014,575,865 14,575,865
<br />Deposits 2,380 0 0 0 100,025 102,405
<br />Interest payable 6,605 3,905 3,130 7,055 27,385 48,080
<br />Bonds payable 72,060 42,492 34,302 76,722 321,767 547,343
<br />Total current liabilities 790,777 654,740 450,142 721,475 15,348,403 17,965,537
<br />Noncurrent liabilities
<br />Compensated absences payable 1,069 12,389 12,031 30,345 42,724 98,558
<br />Bonds payable (net of unamortized discount/premium) 1,114,558 657,218 530,543 1,186,667 4,976,764 8,465,750
<br />Net pension liability 4,477,835 2,747,773 2,294,546 5,304,616 1,977,494 16,802,264
<br />Net OPEB liability 501,680 277,163 283,731 400,260 4,288,703 5,751,537
<br />Total noncurrent liabilities 6,095,142 3,694,543 3,120,851 6,921,888 11,285,685 31,118,109
<br />Deferred inflows of resources
<br />Related to pensions 313,840 181,367 181,856 336,716 128,695 1,142,474
<br />Related to OPEB 10,812 6,238 6,370 10,802 3,925 38,147
<br />Total deferred inflows of resources 324,652 187,605 188,226 347,518 132,620 1,180,621
<br />Total liabilities and deferred inflows of resources 7,210,571 4,536,888 3,759,219 7,990,881 26,766,708 50,264,267
<br />Net position
<br />Net investment in capital assets 3,322,111 20,700,080 7,660,897 65,442 84,649 31,833,179
<br />Unrestricted (955,809) 20,100,649 3,451,834 (4,497,511) 15,828,173 33,927,336
<br />Total net position 2,366,302 40,800,729 11,112,731 (4,432,069) 15,912,822 65,760,515
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<br />December 9, 2019, Meeting - Item 2CCC Agenda - Page 169
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