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City of Eugene, Oregon
<br />Exhibit 1
<br />Statement of Net Assets
<br />June 30, 2011
<br />(amounts in dollars)
<br />GovernmentalBusiness-type
<br />AssetsActivitiesActivitiesTotal
<br />Current assets
<br />Equity in pooled cash and investments161,521,53428,140,592189,662,126
<br />Cash with fiscal agent517,7340517,734
<br />Receivables (net of allowance)37,439,3295,483,54442,922,873
<br />Internal balances(7,571,538)7,571,5380
<br />Due from other governments7,077,8061,663,0158,740,821
<br />Inventories967,709805,7011,773,410
<br />Prepaids and deposits1,169,24401,169,244
<br />Assets held for resale1,869,03801,869,038
<br />Total current assets202,990,85643,664,390246,655,246
<br />Noncurrent assets
<br />Loans and notes receivable0225,968225,968
<br />Deferred charges855,5240855,524
<br />Pension assets58,147,991058,147,991
<br />Capital assets:
<br /> Land and construction in progress91,927,64717,375,323109,302,970
<br /> Other capital assets (net of accumulated depreciation)321,753,306224,159,167545,912,473
<br />Total noncurrent assets472,684,468241,760,458714,444,926
<br />Total assets675,675,324285,424,848961,100,172
<br />Liabilities
<br />Current liabilities
<br />Accounts payable4,210,8031,262,1515,472,954
<br />Wages payable7,616,2961,648,0249,264,320
<br />Compensated absences payable8,152,2091,683,3529,835,561
<br />Due to other governments1,165,378658,8351,824,213
<br />Claims payable10,916,609010,916,609
<br />Deposits1,461,718713,4192,175,137
<br />Interest payable457,4160457,416
<br />Unearned revenue2,154,1771,042,0883,196,265
<br />Certificates of participation payable355,0000355,000
<br />Bonds payable5,121,09905,121,099
<br />Total current liabilities41,610,7057,007,86948,618,574
<br />Noncurrent liabilities
<br />Compensated absences payable120,187175,076295,263
<br />Notes and contracts payable6,118,00006,118,000
<br />General obligation bond and revolving credit facility1,465,00001,465,000
<br />Bonds payable (net of unamortized discount/premium)100,620,0720100,620,072
<br />Net OPEB obligation4,104,86592,3914,197,256
<br />Total noncurrent liabilities112,428,124267,467112,695,591
<br />Total liabilities154,038,8297,275,336161,314,165
<br />Net assets
<br />Invested in capital assets (net of related debt)371,712,593241,534,490613,247,083
<br />Restricted for:
<br /> Capital projects24,756,65611,625,34536,382,001
<br /> Debt service2,971,9157,2112,979,126
<br /> Community development20,259,962020,259,962
<br /> Urban renewal3,346,92603,346,926
<br /> Other purposes6,413,57706,413,577
<br />Unrestricted92,174,86624,982,466117,157,332
<br />Total net assets521,636,495278,149,512799,786,007
<br />The accompanying notes are an integral part of the financial statements.
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