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E-4
<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, 2011
<br />(amounts in dollars)
<br />Actual
<br />BudgetGAAP
<br />BudgetbasisAdjustmentbasis
<br />Revenues
<br />Charges for services0118,7640118,764
<br />Special assessments00904,831904,831
<br />Miscellaneous76,40039,207(2,006)37,201
<br />Total revenues76,400157,971902,8251,060,796
<br />Expenditures
<br />Debt service2,000,0001,679,034(1,652,174)26,860
<br />Capital outlay1,433,447545,6990545,699
<br />Total expenditures3,433,4472,224,733(1,652,174)572,559
<br />Excess (deficiency) of
<br /> revenues over expenditures(3,357,047)(2,066,762)2,554,999488,237
<br />Other financing sources (uses)
<br />Principal payments received355,000904,831(904,831)0
<br />Proceeds of debt issuance3,591,1901,402,857(822,857)580,000
<br />Transfers in150,000207,5280207,528
<br />Transfers out(100,000)000
<br />Total other financing sources (uses)3,996,1902,515,216(1,727,688)787,528
<br />Net change in fund balance639,143448,454827,3111,275,765
<br />Fund balance, July 1, 2010716,435716,435(824,512)(108,077)
<br />Fund balance, June 30, 20111,355,5781,164,8892,7991,167,688
<br />104
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