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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, 2009
<br />(amounts in dollars)Information
<br />FacilitiesFleetSystems andProfessionalRisk and
<br />AssetsServicesServicesServicesServicesBenefitsTotal
<br />Current assets
<br />Equity in pooled cash and investments25,609,44711,397,4953,934,6131,797,35821,832,20764,571,120
<br />Receivables:
<br /> Accounts08,7681,75730,8112,74444,080
<br /> Allowance for uncollectibles000(9,246)0(9,246)
<br />Due from other governments8,1223553,58733,0803,38098,204
<br />Interfund loans receivable0153,036000153,036
<br />Inventories0297,531000297,531
<br />Prepaids and deposits0038,000025,20063,200
<br />Total current assets25,617,56911,856,8654,027,9571,852,00321,863,53165,217,925
<br />Noncurrent assets
<br />Deferred charges9,443000546,508555,951
<br />Pension assets000061,220,36461,220,364
<br />Capital assets:
<br /> Land0455,834000455,834
<br /> Improvements other than buildings051,91300051,913
<br /> Buildings and equipment4,113,28838,179,9191,931,306234,4237,99544,466,931
<br /> Accumulated depreciation(1,048,921)(18,872,383)(1,708,795)(143,963)(266)(21,774,328)
<br />Total noncurrent assets3,073,81019,815,283222,51190,46061,774,60184,976,665
<br />Total assets28,691,37931,672,1484,250,4681,942,46383,638,132150,194,590
<br />Liabilities
<br />Current liabilities
<br />Accounts payable34,728196,53547,8987,79276,760363,713
<br />Wages payable253,386132,637126,189235,22793,517840,956
<br />Compensated absences payable281,962126,744149,102199,16766,606823,581
<br />Due to other governments0023,7090023,709
<br />Claims payable000010,133,77710,133,777
<br />Deposits88000091,36292,242
<br />Interfund loans payable153,0360000153,036
<br />Interest payable6,511000276,198282,709
<br />Unearned revenue133,0000000133,000
<br />Certificates of participation payable120,0000000120,000
<br />Bonds payable0000706,986706,986
<br />Total current liabilities983,503455,916346,898442,18611,445,20613,673,709
<br />Noncurrent liabilities
<br />Compensated absences payable23,89056,72999029,216109,934
<br />Certificates of participation payable1,305,00000001,305,000
<br />Bonds payable (net of unamortized discount/premium)000063,598,84363,598,843
<br />Net OPEB obligation32,1006,4718,60219,4863,591,8493,658,508
<br />Total noncurrent liabilities1,360,99063,2008,70119,48667,219,90868,672,285
<br />Total liabilities2,344,493519,116355,599461,67278,665,11482,345,994
<br />Net assets
<br />Invested in capital assets (net of related debt)1,639,36719,815,283222,51190,4607,72921,775,350
<br />Unrestricted24,707,51911,337,7493,672,3581,390,3314,965,28946,073,246
<br />Total net assets26,346,88631,153,0323,894,8691,480,7914,973,01867,848,596
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