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City of Eugene, OregonExhibit 3
<br />Balance Sheet
<br />Governmental Funds
<br />June 30, 2010Systems
<br />(amounts in dollars)GeneralDevelopmentOtherTotal
<br />CommunityCapitalCapitalGovernmentalGovernmental
<br />GeneralDevelopmentProjectsProjectsFundsFunds
<br />Assets
<br />Equity in pooled cash and investments43,935,2861,554,28511,407,0645,410,03034,120,85496,427,519
<br />Cash with fiscal agent15,8780500,0000500,0001,015,878
<br />Receivables:
<br /> Interest917,44146,09200158,1581,121,691
<br /> Taxes5,185,8660001,000,6226,186,488
<br /> Accounts2,449,49517,2430541,919931,2703,939,927
<br /> Assessments00001,235,5911,235,591
<br /> Loans and notes015,281,48505,1242,016,23917,302,848
<br /> Allowance for uncollectibles(3,644)000(1,858)(5,502)
<br />Due from other governments2,290,3471,000,50153,65103,350,8156,695,314
<br />Inventories0000615,555615,555
<br />Prepaids and deposits736,38600094,167830,553
<br />Assets held for resale00002,407,9672,407,967
<br />Total assets55,527,05517,899,60611,960,7155,957,07346,429,380137,773,829
<br />Liabilities and fund balances
<br />Liabilities
<br />Accounts payable519,39761,609120,081100,2802,179,0652,980,432
<br />Wages payable5,764,24941,75207,758755,1916,568,950
<br />Due to other governments571,466412,69709312,3521,296,524
<br />Deposits506,238000902,2011,408,439
<br />Deferred revenue8,261,00015,242,9510513,8054,654,54628,672,302
<br />Bond anticipation notes payable0000829,318829,318
<br />Total liabilities15,622,35015,759,009120,081621,8529,632,67341,755,965
<br />Fund balances
<br />Nonspendable736,3860003,197,6893,934,075
<br />Restricted20,987,1112,140,5971,074,5475,335,22125,913,91155,451,387
<br />Committed00007,793,4497,793,449
<br />Assigned12,058,604010,766,0870022,824,691
<br />Unassigned6,122,604000(108,342)6,014,262
<br />Total fund balances39,904,7052,140,59711,840,6345,335,22136,796,70796,017,864
<br />Total liabilities and fund balances55,527,05517,899,60611,960,7155,957,07346,429,380
<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.25,743,164
<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.385,237,788
<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.(47,054,034)
<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.46,544,492
<br />Net assets of governmental activities506,489,274
<br />The accompanying notes are an integral part of the financial statements.
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