Exhibit 2
<br />City of Eugene, Oregon
<br />Statement of Activities
<br />For the fiscal year ended June 30, 2009
<br />(amounts in dollars)
<br />Net (Expense) Revenue and
<br />Program RevenuesChanges in Net Assets
<br />Fees,
<br />IndirectFines, andOperatingCapital
<br />DirectExpensesCharges forGrants andGrants andGovernmentalBusiness-type
<br />ExpensesAllocationServicesContributionsContributionsActivitiesActivitiesTotal
<br />Functions/Programs
<br />Governmental activities:
<br /> Central services27,856,808(18,639,083)5,966,89116,5670(3,234,267)0(3,234,267)
<br /> Fire and emergency medical services23,884,0723,460,9342,212,104257,2950(24,875,607)0(24,875,607)
<br /> Library, recreation, and cultural services27,009,3372,672,0755,713,783465,6960(23,501,933)0(23,501,933)
<br /> Planning and development19,391,5751,587,40211,193,0073,633,8330(6,152,137)0(6,152,137)
<br /> Police42,764,1235,768,8944,061,2841,824,9280(42,646,805)0(42,646,805)
<br /> Public works27,358,4571,780,7784,111,9956,206,53810,628,446(8,192,256)0(8,192,256)
<br /> Interest on long term debt6,654,8870000(6,654,887)0(6,654,887)
<br />Total governmental activities174,919,259(3,369,000)33,259,06412,404,85710,628,446(115,257,892)0(115,257,892)
<br />Business-type activities:
<br /> Ambulance transport6,394,249379,0006,077,414000(695,835)(695,835)
<br /> Municipal airport9,758,598503,0006,982,76002,833,7160(445,122)(445,122)
<br /> Parking services4,565,555191,0004,320,201000(436,354)(436,354)
<br /> Stormwater utility10,657,529921,00011,849,4710948,24201,219,1841,219,184
<br /> Wastewater utility22,099,9961,375,00020,542,1530195,2710(2,737,572)(2,737,572)
<br />Total business-type activities53,475,9273,369,00049,771,99903,977,2290(3,095,699)(3,095,699)
<br />Total activities228,395,186083,031,06312,404,85714,605,675(115,257,892)(3,095,699)(118,353,591)
<br />General revenues:
<br /> Property taxes86,465,150086,465,150
<br /> Transient room tax1,678,56601,678,566
<br /> Local motor vehicle fuel tax2,976,10702,976,107
<br /> Contributions in lieu of taxes13,263,982013,263,982
<br /> Franchise fees on telecom provider's revenues9,029,34909,029,349
<br /> Grants and contributions not restricted to specific programs752,6020752,602
<br /> Unrestricted investment earnings3,720,245729,5104,449,755
<br />Transfers20,346(20,346)0
<br /> Total general revenues and transfers117,906,347709,164118,615,511
<br /> Change in net assets2,648,455(2,386,535)261,920
<br />Net assets, July 1, 2008483,278,659264,172,754747,451,413
<br />Net assets, June 30, 2009485,927,114261,786,219747,713,333
<br />The accompanying notes are an integral part of the financial statements.
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