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G-1
<br />City of Eugene, Oregon
<br />Combining Statement of Net Assets
<br />All Internal Service Funds
<br />June 30, 2008
<br />(amounts in dollars)Information
<br />FacilitiesFleetSystems andProfessionalRisk and
<br />AssetsServicesServicesServicesServicesBenefitsTotal
<br />Current assets
<br />Equity in pooled cash and investments28,972,7429,393,9243,458,9831,560,80924,181,88567,568,343
<br />Receivables:
<br /> Accounts83333,3911,17760,840460,912557,153
<br /> Allowance for uncollectibles0(493)0(10,809)0(11,302)
<br />Due from other governments01,90842,31151,36797096,556
<br />Interfund loans receivable0209,796000209,796
<br />Inventories0303,506000303,506
<br />Prepaids and deposits0498,56745,0005,1660548,733
<br />Total current assets28,973,57510,440,5993,547,4711,667,37324,643,76769,272,785
<br />Noncurrent assets
<br />Deferred charges11,578000584,911596,489
<br />Advances to other funds0220,285000220,285
<br />Pension assets000062,588,05162,588,051
<br />Capital assets:
<br /> Land0455,834000455,834
<br /> Improvements other than buildings051,91300051,913
<br /> Buildings and equipment4,112,17937,670,9085,124,447234,4236,19547,148,152
<br /> Accumulated depreciation(941,402)(17,927,116)(4,919,092)(127,748)(6,195)(23,921,553)
<br />Total noncurrent assets3,182,35520,471,824205,355106,67563,172,96287,139,171
<br />Total assets32,155,93030,912,4233,752,8261,774,04887,816,729156,411,956
<br />Liabilities
<br />Current liabilities
<br />Accounts payable74,375132,465160,3835,29651,502424,021
<br />Wages payable256,080118,976119,353215,34690,450800,205
<br />Compensated absences payable269,979125,400134,381183,51662,898776,174
<br />Due to other governments0020,4037,686028,089
<br />Claims payable00009,450,5149,450,514
<br />Deposits880000124,048124,928
<br />Interfund loans payable209,7960000209,796
<br />Interest payable7,015000276,198283,213
<br />Unearned revenue99,059000099,059
<br />Certificates of participation payable115,0000000115,000
<br />Bonds payable0000627,238627,238
<br />Total current liabilities1,032,184376,841434,520411,84410,682,84812,938,237
<br />Noncurrent liabilities
<br />Compensated absences payable72,50649,95326,86910,73319,387179,448
<br />Advances from other funds220,2850000220,285
<br />Certificates of participation payable1,425,00000001,425,000
<br />Bonds payable (net of unamortized discount/premium)000063,515,76763,515,767
<br />Net OPEB obligation145,33060,37354,52687,978942,1831,290,390
<br />Total noncurrent liabilities1,863,121110,32681,39598,71164,477,33766,630,890
<br />Total liabilities2,895,305487,167515,915510,55575,160,18579,569,127
<br />Net assets
<br />Invested in capital assets (net of related debt)1,630,77720,251,539205,355106,675022,194,346
<br />Unrestricted27,629,84810,173,7173,031,5561,156,81812,656,54454,648,483
<br />Total net assets29,260,62530,425,2563,236,9111,263,49312,656,54476,842,829
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