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CITY OF EUGENE, OREGON <br /> <br />Notes to Basic Financial Statements <br /> <br />continued <br /> <br />(1) Summary of Significant Accounting Policies, continued <br /> <br />(D) Measurement Focus, Basis of Accounting, and Financial Statement Presentation, continued <br /> <br /> Other Governmental Funds <br /> <br />Other governmental funds include all nonmajor special revenue, debt service, and capital projects funds of the City. <br />The following lists all other governmental funds by governmental fund type: <br /> <br />Special Revenue Funds: <br /> <br /> Construction and Rental Housing <br /> Library Local Option Levy <br /> Library, Parks, and Recreation <br /> Parks and Recreation Local Option Levy <br /> Public Safety Communications <br /> Road <br /> Solid Waste and Recycling <br /> Special Assessment Management <br /> Telecom Registration and Licensing <br /> Urban Renewal Agency General <br /> Urban Renewal Agency Riverfront <br /> Urban Renewal Agency Riverfront Program Revenue <br /> <br />Debt Service Funds: <br /> <br /> General Obligation <br /> Special Assessment Bond <br /> Urban Renewal Agency <br /> <br />Capital Projects Funds: <br /> <br /> Special Assessment <br /> Transportation <br /> Urban Renewal Agency <br /> Urban Renewal Agency Riverfront <br /> <br />(E) Risk Management <br /> <br />The City retains a portion of the risk of loss for workers' compensation, general liability, and medical, dental, and <br />vision employee benefits. The amount estimated to be payable is based on an actuarial report of the estimated <br />ultimate loss, including incurred but not reported claims as of the Statement of Fund Net Position date. Claims <br />payable include all incremental costs directly incurred as a result of a claim, and consider estimated recoveries on <br />both settled and unsettled claims. Claims expense is reduced by amounts recovered or expected to be recovered. <br />Claims liability/expense are accounted for in the City's basic financial statements in an internal service fund. <br /> <br />(F) Equity in Pooled Cash and Investments <br /> <br />Policies adopted by the Investment Advisory Board and the Eugene City Council authorize the City to invest in <br />obligations of the U.S. Treasury and its agencies, time certificates of deposit, governmental money market bank <br />deposit accounts, bankers’ acceptances, municipal bonds, corporate bonds, commercial paper, repurchase <br />agreements, reverse repurchase agreements, and the Oregon Local Government Investment Pool. <br /> <br /> <br />39 <br />December 9, 2019, Meeting - Item 2CCC Agenda - Page 83