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CITY OF EUGENE, OREGON <br />Notes to Basic Financial Statements <br />Notes Index <br />(1) Summary of Significant Accounting Policies Page(s) <br /> (A) The Financial Reporting Entity 35 <br /> (B) Organization and Operation 35 <br /> (C) Government-wide and Fund Financial Statements 35 - 36 <br /> (D) Measurement Focus, Basis of Accounting, and Financial Statement Presentation 36 - 40 <br /> (E) Risk Management 40 <br /> (F) Equity in Pooled Cash and Investments 40 - 41 <br /> (G) Receivables 41 <br /> (H) Interfund Receivables and Payables 41 <br /> (I) Inventories and Prepaid Items 41 <br /> (J) Capital Assets 42 - 43 <br /> (K) Capitalized Interest 43 <br /> (L) Compensated Absences 43 <br />(M) Noncurrent Obligations 43 <br /> (N) Fund Balance 43 - 44 <br /> (O) Indirect Expenses Allocation 45 <br />(2) Reconciliation of Government-wide and Fund Financial Statements <br />(A) Explanation of Differences Between the Government-wide <br /> Statement of Net Assets and the Governmental Fund Balance Sheet 45 - 46 <br />(B) Explanation of Differences Between the Government-wide <br /> Statement of Activities and the Fund Statement of Revenues, Expenditures <br /> and Changes in Fund Balances 46 - 47 <br />(3) Stewardship, Compliance, and Accountability <br /> (A) Budgetary Information 48 <br /> (B) Overexpenditures of Appropriations 48 <br />(4) Detailed Notes on All Funds <br /> (A) Equity in Pooled Cash and Investments 48 - 51 <br /> (B) Receivables 52 <br /> (C) Interfund Receivables, Payables, and Transfers 53 <br /> (D) Due From Other Governments 54 <br /> (E) Capital Assets 55 - 57 <br /> (F) Deferred Revenue 58 <br /> (G) Operating Leases 58 - 59 <br /> (H) Bond Anticipation Notes 59 <br /> (I) Noncurrent Liabilities 59 - 67 <br />(5) Other Information <br /> (A) Risk Management 68 <br /> (B) Joint Ventures 69 <br /> (C) Retirement Plan 69 - 71 <br /> (D) Other Post-employment Benefits (OPEB) 72 - 75 <br /> (E) Contingencies 75 <br /> (F) Outstanding Encumbrances 75 <br /> (G) Subsequent Events 75 <br /> (H) Conduit Debt 75 <br />34 <br />