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Exhibit 1
<br />City of Eugene, Oregon
<br />Statement of Net Assets
<br />June 30, 2009
<br />(amounts in dollars)
<br />GovernmentalBusiness-type
<br />AssetsActivitiesActivitiesTotal
<br />Current assets
<br />Equity in pooled cash and investments150,528,58022,419,396172,947,976
<br />Receivables (net of allowance)26,240,4264,314,49730,554,923
<br />Internal balances(6,331,357)6,331,3570
<br />Due from other governments5,018,0771,633,1646,651,241
<br />Inventories1,159,220782,7491,941,969
<br />Prepaids and deposits499,0356,256505,291
<br />Assets held for resale2,407,96702,407,967
<br />Total current assets179,521,94835,487,419215,009,367
<br />Noncurrent assets
<br />Loans and notes receivable0353,256353,256
<br />Deferred charges1,154,19514,5581,168,753
<br />Pension assets61,220,364061,220,364
<br />Capital assets:
<br /> Land and construction in progress82,195,94321,085,662103,281,605
<br /> Other capital assets (net of accumulated depreciation)311,932,804216,416,820528,349,624
<br />Total noncurrent assets456,503,306237,870,296694,373,602
<br />Total assets636,025,254273,357,715909,382,969
<br />Liabilities
<br />Current liabilities
<br />Accounts payable2,731,2931,468,1114,199,404
<br />Wages payable6,416,4821,358,3127,774,794
<br />Compensated absences payable7,840,9661,638,4499,479,415
<br />Due to other governments1,323,26938,7081,361,977
<br />Claims payable10,133,777010,133,777
<br />Deposits1,462,026713,5052,175,531
<br />Notes and contracts payable174,3180174,318
<br />Interest payable453,621150,159603,780
<br />Unearned revenue2,337,796843,0613,180,857
<br />General obligation bond and revolving credit facility485,0000485,000
<br />Certificates of participation payable2,680,00002,680,000
<br />Bonds payable3,996,986370,0004,366,986
<br />Total current liabilities40,035,5346,580,30546,615,839
<br />Noncurrent liabilities
<br />Compensated absences payable347,09190,365437,456
<br />Rebatable arbitrage48,588048,588
<br />Notes and contracts payable2,706,00002,706,000
<br />General obligation bond and revolving credit facility1,696,20001,696,200
<br />Certificates of participation payable2,160,00002,160,000
<br />Bonds payable (net of unamortized discount/premium)99,030,1554,796,851103,827,006
<br />Net OPEB obligation4,074,572103,9754,178,547
<br />Total noncurrent liabilities110,062,6064,991,191115,053,797
<br />Total liabilities150,098,14011,571,496161,669,636
<br />Net assets
<br />Invested in capital assets (net of related debt)345,073,199232,335,631577,408,830
<br />Restricted for:
<br /> Capital projects17,115,7017,222,60924,338,310
<br /> Debt service815,3602,150,9872,966,347
<br /> Community development15,559,285015,559,285
<br /> Urban renewal15,275,722015,275,722
<br /> Other purposes5,195,97605,195,976
<br />Unrestricted86,891,87120,076,992106,968,863
<br />Total net assets485,927,114261,786,219747,713,333
<br />The accompanying notes are an integral part of the financial statements.
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