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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, 2012
<br />(amounts in dollars)
<br />Actual
<br />BudgetGAAP
<br />BudgetbasisAdjustmentbasis
<br />Revenues
<br />Charges for services031,608031,608
<br />Special assessments0065,41165,411
<br />Miscellaneous54,60033,383(1,962)31,421
<br />Total revenues54,60064,99163,449128,440
<br />Expenditures
<br />Debt service30,000000
<br />Capital outlay205,384000
<br />Total expenditures235,384000
<br />Excess (deficiency) of
<br /> revenues over expenditures(180,784)64,99163,449128,440
<br />Other financing sources (uses)
<br />Principal payments received16,80065,411(65,411)0
<br />Proceeds of debt issuance478,922000
<br />Transfers out(60,000)(3,631)0(3,631)
<br />Total other financing sources (uses)435,72261,780(65,411)(3,631)
<br />Net change in fund balance254,938126,771(1,962)124,809
<br />Fund balance, July 1, 20111,164,8891,164,8892,7991,167,688
<br />Fund balance, June 30, 20121,419,8271,291,6608371,292,497
<br />104
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