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City of Eugene, Oregon
<br />Exhibit 1
<br />Statement of Net Assets
<br />June 30, 2010
<br />(amounts in dollars)
<br />GovernmentalBusiness-type
<br />AssetsActivitiesActivitiesTotal
<br />Current assets
<br />Equity in pooled cash and investments149,318,35624,158,060173,476,416
<br />Cash with fiscal agent1,015,96901,015,969
<br />Receivables (net of allowance)28,895,2595,189,50134,084,760
<br />Internal balances(6,691,580)6,691,5800
<br />Due from other governments6,861,1585,866,62212,727,780
<br />Inventories934,753828,3021,763,055
<br />Prepaids and deposits855,7539,426865,179
<br />Assets held for resale2,407,96702,407,967
<br />Total current assets183,597,63542,743,491226,341,126
<br />Noncurrent assets
<br />Loans and notes receivable0291,472291,472
<br />Deferred charges998,49011,6331,010,123
<br />Pension assets59,743,261059,743,261
<br />Capital assets:
<br /> Land and construction in progress91,183,59727,978,973119,162,570
<br /> Other capital assets (net of accumulated depreciation)316,855,133215,866,436532,721,569
<br />Total noncurrent assets468,780,481244,148,514712,928,995
<br />Total assets652,378,116286,892,005939,270,121
<br />Liabilities
<br />Current liabilities
<br />Accounts payable4,109,3524,686,1308,795,482
<br />Wages payable7,554,6431,571,4409,126,083
<br />Compensated absences payable8,112,7741,656,3469,769,120
<br />Due to other governments1,441,931260,7331,702,664
<br />Claims payable10,332,251010,332,251
<br />Deposits1,450,073713,4192,163,492
<br />Notes and contracts payable128,0000128,000
<br />Interest payable429,051139,560568,611
<br />Unearned revenue2,177,065788,2992,965,364
<br />Certificates of participation payable340,0000340,000
<br />Bond anticipation notes payable829,3180829,318
<br />Bonds payable4,216,747420,0004,636,747
<br />Total current liabilities41,121,20510,235,92751,357,132
<br />Noncurrent liabilities
<br />Compensated absences payable320,99746,685367,682
<br />Notes and contracts payable2,578,00002,578,000
<br />General obligation bond and revolving credit facility684,4140684,414
<br />Certificates of participation payable1,820,00001,820,000
<br />Bonds payable (net of unamortized discount/premium)95,332,6774,379,49399,712,170
<br />Net OPEB obligation4,031,54981,3384,112,887
<br />Total noncurrent liabilities104,767,6374,507,516109,275,153
<br />Total liabilities145,888,84214,743,443160,632,285
<br />Net assets
<br />Invested in capital assets (net of related debt)368,493,364239,045,916607,539,280
<br />Restricted for:
<br /> Capital projects16,733,1248,435,24225,168,366
<br /> Debt service2,128,503725,3242,853,827
<br /> Community development16,817,966016,817,966
<br /> Urban renewal14,789,792014,789,792
<br /> Other purposes5,722,12005,722,120
<br />Unrestricted81,804,40523,942,080105,746,485
<br />Total net assets506,489,274272,148,562778,637,836
<br />The accompanying notes are an integral part of the financial statements.
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