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City of Eugene, OregonC-9 <br />Special Assessment Management Fund <br />Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual <br />For the fiscal year ended June 30, 2008 <br />(amounts in dollars) <br />Actual <br />BudgetGAAP <br />BudgetbasisAdjustmentbasis <br />Revenues <br />Charges for services94,72079,816079,816 <br />Special assessments0029,53129,531 <br />Miscellaneous89,000101,6293,701105,330 <br />Total revenues183,720181,44533,232214,677 <br />Expenditures <br />Current - departmental: <br /> Central services121,584113,6439,404123,047 <br />Debt service15,0002,07802,078 <br />Total expenditures136,584115,7219,404125,125 <br />Excess (deficiency) of <br /> revenues over expenditures47,13665,72423,82889,552 <br />Other financing sources (uses) <br />Principal payments received32,50029,531(29,531)0 <br />Loans - deferred assessments(40,000)(404)4040 <br />Transfers in60,00010,127010,127 <br />Transfers out(49,000)(9,000)9,0000 <br />Total other financing sources (uses)3,50030,254(20,127)10,127 <br />Net change in fund balance50,63695,9783,70199,679 <br />Fund balance, July 1, 20071,417,7491,417,749(884)1,416,865 <br />Fund balance, June 30, 20081,468,3851,513,7272,8171,516,544 <br />