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CITY OF EUGENE, OREGON <br />Notes to Basic Financial Statements <br />Notes Index <br />(1) Summary of Significant Accounting Policies Page(s) <br />(A) The Financial Reporting Entity 35 <br />(B) Organization and Operation 35 <br />(C) Government-wide and Fund Financial Statements 36 <br />(D) Measurement Focus, Basis of Accounting, and Financial Statement Presentation 36 - 39 <br />(E) Risk Management 39 <br />(F) Equity in Pooled Cash and Investments 39 - 40 <br />(G) Receivables 40 <br />(H) Interfund Receivables and Payables 40 <br />(I) Inventories and Prepaid Items 40 <br />(J) Capital Assets 40 - 41 <br />(K) Capitalized Interest 41 <br />(L) Compensated Absences 42 <br />(M) Noncurrent Obligations 42 <br />(N) Deferred Inflows/Outflows of Resources 42 <br />(O) Pensions 42 <br />(P) Other Post-Employment Benefits (OPEB)42 - 43 <br />(Q) Fund Balance 43 - 44 <br />(R) Indirect Expenses Allocation 44 <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 45 <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 46 - 47 <br />(3) Stewardship, Compliance, and Accountability <br />(A) Budgetary Information 47 <br />(B) Deficit Net Position 47 <br />(C) Overexpenditures of Appropriations 47 <br />(4) Detailed Notes on All Funds <br />(A) Equity in Pooled Cash and Investments 48 - 50 <br />(B) Receivables 51 <br />(C) Interfund Transfers 52 <br />(D) Due From Other Governments 53 <br />(E) Capital Assets 54 - 56 <br />(F) Unavailable/Unearned Revenue 57 <br />(G) Operating Leases 57 <br />(H) Noncurrent Liabilities 58 - 63 <br />(5) Other Information <br />(A) Risk Management 64 <br />(B) Joint Ventures 64 <br />(C) Retirement Plan – Oregon PERS (OPERS)65 - 71 <br />(D) Retirement Plan – OPSRP IAP 72 <br />(E) Other Post-Employment Benefits (OPEB) – Retirement Health Insurance Account (RHIA) 72 - 75 <br />(F) Other Post-Employment Benefits (OPEB) – Retiree Health and Life Insurance Plan (RHLI) 76 - 79 <br />(G) Contingencies 79 <br />(H) Outstanding Encumbrances 80 <br />(I) Tax Abatements 80 - 82 <br />(J) Accounting Standards Issued but not yet Adopted 82 <br />34 <br />December 9, 2019, Meeting - Item 2CCC Agenda - Page 78