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City of Eugene, OregonExhibit 3
<br />Balance Sheet
<br />Governmental Funds
<br />June 30, 2009Systems
<br />(amounts in dollars)GeneralDevelopmentOtherTotal
<br />CommunityCapitalCapitalGovernmentalGovernmental
<br />GeneralDevelopmentProjectsProjectsFundsFunds
<br />Assets
<br />Equity in pooled cash and investments35,878,1211,429,6655,345,2676,097,83737,206,57085,957,460
<br />Receivables:
<br /> Interest884,11353,97700156,1301,094,220
<br /> Taxes4,551,161000719,2025,270,363
<br /> Accounts2,366,73333,0262,190649,253751,4463,802,648
<br /> Assessments00001,008,9071,008,907
<br /> Loans and notes014,311,79941,16812,8401,474,64315,840,450
<br /> Allowance for uncollectibles(699)000(700)(1,399)
<br />Due from other funds9,19200009,192
<br />Due from other governments2,129,038525,89036,48102,228,4644,919,873
<br />Inventories0000861,689861,689
<br />Prepaids and deposits405,65000030,185435,835
<br />Assets held for resale00002,407,9672,407,967
<br />Total assets46,223,30916,354,3575,425,1066,759,93046,844,503121,607,205
<br />Liabilities and fund balances
<br />Liabilities
<br />Accounts payable512,25213,24848,208490,6931,303,1792,367,580
<br />Wages payable4,897,44233,13904,142640,8035,575,526
<br />Due to other funds00009,1929,192
<br />Due to other governments670,031190,67116,72912,830409,2991,299,560
<br />Deposits460,484000909,3001,369,784
<br />Deferred revenue7,167,51314,276,34841,169617,9684,166,77926,269,777
<br />General obligation bond and revolving credit facility0000485,000485,000
<br />Total liabilities13,707,72214,513,406106,1061,125,6337,923,55237,376,419
<br />Fund balances
<br />Reserved for prepaid expenditures405,65000030,185435,835
<br />Reserved for debt service000031,24231,242
<br />Reserved for inventories0000861,689861,689
<br />Reserved for assets held for resale00002,407,9672,407,967
<br />Unreserved32,109,9371,840,9515,319,0005,634,297044,904,185
<br />Unreserved, reported in nonmajor:
<br /> Special revenue funds000026,149,75526,149,755
<br /> Debt service funds00005,790,0085,790,008
<br /> Capital project funds00003,650,1053,650,105
<br />Total fund balances32,515,5871,840,9515,319,0005,634,29738,920,95184,230,786
<br />Total liabilities and fund balances46,223,30916,354,3575,425,1066,759,93046,844,503
<br />Reconciliation to the Statement of Net Assets:
<br />The Statement of Net Assets reports receivables at their net realizable value. However, receivables not available to pay for
<br /> current-period expenditures are deferred in governmental funds.23,255,384
<br />Capital assets are not financial resources in governmental funds, but are reported in the Statement of Net Assets at their net
<br /> depreciable value.370,928,397
<br />All liabilities are reported in the Statement of Net Assets. However, if they are not due and payable in the current period, they
<br /> are not recorded in governmental funds.(54,004,692)
<br />Internal service funds are proprietary funds and not reported with governmental funds. However, because internal service funds
<br /> primarily benefit governmental activities, their assets, liabilities, and net assets are reported along with governmental activities
<br /> in the Statement of Net Assets.61,517,239
<br />Net assets of governmental activities485,927,114
<br />The accompanying notes are an integral part of the financial statements.
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