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City of Eugene, Oregon Exhibit 3
<br />Balance Sheet
<br />Governmental Funds
<br />June 30, 2019 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 70,953,651 3,051,803 55,702,434 36,621,619 75,972,865 242,302,372
<br />Receivables:
<br /> Interest 762,019 26,588 0 0 157,684 946,291
<br /> Taxes 3,759,219 0 0 0 738,676 4,497,895
<br /> Accounts 3,831,113 35,507 0 1,626,048 1,126,637 6,619,305
<br /> Assessments 0000230,541 230,541
<br /> Loans and notes 0 17,300,261 0 0 2,354,581 19,654,842
<br /> Allowance for uncollectibles (87,085) (17,608)0 0 (150,447) (255,140)
<br />Due from other funds 1,485,054 00001,485,054
<br />Due from other governments 2,926,643 114,003 37,615 0 3,812,059 6,890,320
<br />Inventories 00001,051,173 1,051,173
<br />Prepaids and deposits 1,730,503 0 0 0 65,000 1,795,503
<br />Assets held for resale 00003,060,605 3,060,605
<br />Total assets 85,361,117 20,510,554 55,740,049 38,247,667 88,419,374 288,278,761
<br />Liabilities
<br />Accounts payable 516,960 23,776 404,209 306,488 2,262,835 3,514,268
<br />Wages payable 6,982,471 51,129 696 14,485 971,687 8,020,468
<br />Due to other governments 1,531,744 24,347 0 0 320,123 1,876,214
<br />Deposits 995,666 0 0 0 1,162,081 2,157,747
<br />Interfund loans payable 0000120,000 120,000
<br />Unearned revenue 4,865,545 171,274 0 0 325,892 5,362,711
<br />Total liabilities 14,892,386 270,526 404,905 320,973 5,162,618 21,051,408
<br />Deferred inflows of resources
<br />Advances from other funds 0000960,000 960,000
<br />Unavailable revenue 5,439,625 17,112,115 0 1,599,501 3,468,163 27,619,404
<br />Total deferred inflows of resources 5,439,625 17,112,115 0 1,599,501 4,428,163 28,579,404
<br />Fund balances
<br />Nonspendable 1,730,503 0 0 0 1,196,173 2,926,676
<br />Restricted 1,093,903 3,127,913 2,655,294 36,327,193 59,984,448 103,188,751
<br />Committed 000017,647,972 17,647,972
<br />Assigned 30,183,583 0 52,679,850 0 0 82,863,433
<br />Unassigned 32,021,117 000032,021,117
<br />Total fund balances 65,029,106 3,127,913 55,335,144 36,327,193 78,828,593 238,647,949
<br />Total liabilities, deferred inflows
<br /> of resources, and fund balances 85,361,117 20,510,554 55,740,049 38,247,667 88,419,374
<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.25,623,939
<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.458,969,309
<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.(85,832,929)
<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.(106,149,135)
<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.60,485,076
<br />Net position of governmental activities 591,744,209
<br />The accompanying notes are an integral part of the financial statements.
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<br />December 9, 2019, Meeting - Item 2CCC Agenda - Page 69
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