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Exhibit 4 <br />City of Eugene, Oregon <br />Statement of Revenues, Expenditures, and Changes in Fund Balances <br />Governmental Funds <br />For the fiscal year ended June 30, 2008 <br />(amounts in dollars) <br />Systems <br />GeneralDevelopmentOtherTotal <br />CommunityCapitalCapitalGovernmentalGovernmental <br />GeneralDevelopmentProjectsProjectsFundsFunds <br />Revenues <br />Taxes84,020,25900015,850,36599,870,624 <br />Licenses and permits6,320,5010006,328,91812,649,419 <br />Intergovernmental7,672,4033,574,584518,832165,6008,390,09020,321,509 <br />Rental income113,49310023,03529,403148,303314,334 <br />Charges for services11,498,1414,75204,580,6023,520,10319,603,598 <br />Fines and forfeits3,349,61600096,9193,446,535 <br />Special assessments00001,254,1871,254,187 <br />Repayment of revolving loans01,348,5610042,9921,391,553 <br />Miscellaneous2,282,371617,019347,945622,1652,526,3316,395,831 <br />Total revenues115,256,7845,545,016889,8125,397,77038,158,208165,247,590 <br />Expenditures <br />Current - departmental: <br /> Central services17,101,19769,00010,342128,2283,049,06820,357,835 <br /> Fire and emergency medical services23,133,103000315,98723,449,090 <br /> Library, recreation, and cultural services20,519,5160004,224,94124,744,457 <br /> Planning and development7,078,7145,411,2340112,1356,464,38519,066,468 <br /> Police40,722,7940002,139,24342,862,037 <br /> Public works5,934,98100273,0698,932,07615,140,126 <br />Debt service: <br /> Principal210,00000327,7166,634,8917,172,607 <br /> Interest49,3950030,5401,933,2642,013,199 <br /> Arbitrage fee00001,8131,813 <br /> Issuance costs002,80603,2006,006 <br />Capital outlay0236,25710,319,7848,032,53310,373,97428,962,548 <br />Intergovernmental00019,46870,37989,847 <br />Total expenditures114,749,7005,716,49110,332,9328,923,68944,143,221183,866,033 <br />Excess (deficiency) of <br /> revenues over expenditures507,084(171,475)(9,443,120)(3,525,919)(5,985,013)(18,618,443) <br />Other financing sources (uses) <br />Proceeds of debt issuance005,200,000005,200,000 <br />Transfers in3,349,387640,0003,858,30005,296,98113,144,668 <br />Transfers out(4,570,400)0(67,000)0(6,569,154)(11,206,554) <br />Total other financing sources (uses)(1,221,013)640,0008,991,3000(1,272,173)7,138,114 <br />Net change in fund balances(713,929)468,525(451,820)(3,525,919)(7,257,186)(11,480,329) <br />Fund balances, July 1, 200731,160,5541,565,5465,554,62613,928,84144,599,66996,809,236 <br />Prior period adjustment (Note 5H)001,425,000001,425,000 <br />Fund balances, July 1, 2007, as restated31,160,5541,565,5466,979,62613,928,84144,599,66998,234,236 <br />Fund balances, June 30, 200830,446,6252,034,0716,527,80610,402,92237,342,48386,753,907 <br />The accompanying notes are an integral part of the financial statements. <br />