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City of Eugene, OregonD-3 <br />General Obligation Debt Service Fund <br />Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual <br />For the fiscal year ended June 30, 2009 <br />(amounts in dollars) <br />Actual <br />BudgetGAAP <br />BudgetbasisAdjustmentbasis <br />Revenues <br />Taxes6,198,7296,274,94806,274,948 <br />Miscellaneous53,00054,3963,50457,900 <br />Total revenues6,251,7296,329,3443,5046,332,848 <br />Expenditures <br />Debt service6,279,4106,449,30706,449,307 <br />Total expenditures6,279,4106,449,30706,449,307 <br />Excess (deficiency) of <br /> revenues over expenditures(27,681)(119,963)3,504(116,459) <br />Other financing sources (uses) <br />Proceeds of refunding bonds issuance05,600,00005,600,000 <br />Refunded bonds redeemed0(5,593,800)0(5,593,800) <br />Transfers out00(485,000)(485,000) <br />Total other financing sources (uses)06,200(485,000)(478,800) <br />Net change in fund balance(27,681)(113,763)(481,496)(595,259) <br />Fund balance, July 1, 2008133,388133,3883,521136,909 <br />Fund balance, June 30, 2009105,70719,625(477,975)(458,350) <br />