|
E-5
<br />City of Eugene, Oregon
<br />Special Assessment Capital Projects Fund
<br />Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual
<br />For the fiscal year ended June 30, 2010
<br />(amounts in dollars)
<br />Actual
<br />BudgetGAAP
<br />BudgetbasisAdjustmentbasis
<br />Revenues
<br />Charges for services02,55402,554
<br />Special assessments00365,107365,107
<br />Miscellaneous53,00037,594(7,103)30,491
<br />Total revenues53,00040,148358,004398,152
<br />Expenditures
<br />Debt service5,500,0004,31804,318
<br />Capital outlay8,301,6842,231,96002,231,960
<br />Total expenditures13,801,6842,236,27802,236,278
<br />Excess (deficiency) of
<br /> revenues over expenditures(13,748,684)(2,196,130)358,004(1,838,126)
<br />Other financing sources (uses)
<br />Principal payments received5,225,000365,107(365,107)0
<br />Proceeds of debt issuance7,543,584829,318(829,318)0
<br />Transfers in249,424242,4390242,439
<br />Transfers out(100,000)(4,528)0(4,528)
<br />Total other financing sources (uses)12,918,0081,432,336(1,194,425)237,911
<br />Net change in fund balance(830,676)(763,794)(836,421)(1,600,215)
<br />Fund balance, July 1, 20091,480,2291,480,22911,9091,492,138
<br />Fund balance, June 30, 2010649,553716,435(824,512)(108,077)
<br />
|