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City of Eugene, OregonExhibit 3
<br />Balance Sheet
<br />Governmental Funds
<br />June 30, 2011Systems
<br />(amounts in dollars)GeneralDevelopmentOtherTotal
<br />CommunityCapitalCapitalGovernmentalGovernmental
<br />GeneralDevelopmentProjectsProjectsFundsFunds
<br />Assets
<br />Equity in pooled cash and investments49,672,3732,066,78812,017,9945,461,73933,621,676102,840,570
<br />Cash with fiscal agent12,2550505,47900517,734
<br />Receivables:
<br /> Interest1,009,30343,62300181,9461,234,872
<br /> Taxes5,065,8610001,043,2716,109,132
<br /> Accounts2,737,91717,2432002,026,350912,4335,694,143
<br /> Assessments00001,336,8971,336,897
<br /> Loans and notes020,983,93605,1243,102,63424,091,694
<br /> Allowance for uncollectibles(5,135)000(55,741)(60,876)
<br />Due from other funds61,065000061,065
<br />Due from other governments2,533,934769,711164,43403,303,1326,771,211
<br />Inventories0000615,555615,555
<br />Prepaids and deposits1,066,47300071,7901,138,263
<br />Assets held for resale00001,869,0381,869,038
<br />Total assets62,154,04623,881,30112,688,1077,493,21346,002,631152,219,298
<br />Liabilities and fund balances
<br />Liabilities
<br />Accounts payable644,577118,732251,41534,9452,174,0343,223,703
<br />Wages payable5,879,31437,229010,491751,8246,678,858
<br />Due to other governments541,233105,7080492381,1481,028,581
<br />Deposits514,759000858,6501,373,409
<br />Deferred revenue8,530,09721,004,59601,696,4945,866,99737,098,184
<br />Total liabilities16,109,98021,266,265251,4151,742,42210,032,65349,402,735
<br />Fund balances
<br />Nonspendable1,066,4730002,636,3833,702,856
<br />Restricted22,174,8132,615,036817,9295,750,79122,076,33953,434,908
<br />Committed000011,257,25611,257,256
<br />Assigned17,009,910011,618,7630028,628,673
<br />Unassigned5,792,87000005,792,870
<br />Total fund balances46,044,0662,615,03612,436,6925,750,79135,969,978102,816,563
<br />Total liabilities and fund balances62,154,04623,881,30112,688,1077,493,21346,002,631
<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.34,157,957
<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.392,731,764
<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.(56,096,152)
<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.48,026,363
<br />Net assets of governmental activities521,636,495
<br />The accompanying notes are an integral part of the financial statements.
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