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City of Eugene, Oregon
<br />Exhibit 1
<br />Statement of Net Assets
<br />June 30, 2012
<br />(amounts in dollars)
<br />GovernmentalBusiness-type
<br />AssetsActivitiesActivitiesTotal
<br />Current assets
<br />Equity in pooled cash and investments163,664,16628,038,629191,702,795
<br />Cash with fiscal agent513,8100513,810
<br />Receivables (net of allowance)41,713,3935,340,35947,053,752
<br />Internal balances(9,018,815)9,018,8150
<br />Due from other governments5,568,7321,688,8507,257,582
<br />Inventories1,301,393825,5612,126,954
<br />Prepaids and deposits1,944,60501,944,605
<br />Assets held for resale2,729,19802,729,198
<br />Total current assets208,416,48244,912,214253,328,696
<br />Noncurrent assets
<br />Loans and notes receivable0157,990157,990
<br />Deferred charges812,6520812,652
<br />Pension assets56,425,099056,425,099
<br />Capital assets:
<br /> Land and construction in progress96,520,93725,948,436122,469,373
<br /> Other capital assets (net of accumulated depreciation)324,835,773217,080,896541,916,669
<br />Total noncurrent assets478,594,461243,187,322721,781,783
<br />Total assets687,010,943288,099,536975,110,479
<br />Liabilities
<br />Current liabilities
<br />Accounts payable5,185,530479,4415,664,971
<br />Wages payable5,885,5551,247,6917,133,246
<br />Compensated absences payable8,488,3581,810,67810,299,036
<br />Due to other governments1,670,659461,7822,132,441
<br />Notes and contracts payable128,0000128,000
<br />Claims payable11,828,162011,828,162
<br />Deposits1,553,680713,4192,267,099
<br />Interest payable423,4420423,442
<br />Unearned revenue2,529,890803,1843,333,074
<br />Bonds payable6,003,45706,003,457
<br />Total current liabilities43,696,7335,516,19549,212,928
<br />Noncurrent liabilities
<br />Compensated absences payable182,400126,147308,547
<br />Notes and contracts payable7,767,00007,767,000
<br />General obligation bond and revolving credit facility1,105,00001,105,000
<br />Bonds payable (net of unamortized discount/premium)95,150,566095,150,566
<br />Net OPEB obligation4,353,261149,9094,503,170
<br />Total noncurrent liabilities108,558,227276,056108,834,283
<br />Total liabilities152,254,9605,792,251158,047,211
<br />Net assets
<br />Invested in capital assets (net of related debt)384,208,529243,029,332627,237,861
<br />Restricted for:
<br /> Capital projects18,408,75012,568,71030,977,460
<br /> Debt service2,666,76302,666,763
<br /> Community development23,219,052023,219,052
<br /> Urban renewal6,337,10106,337,101
<br /> Other purposes8,760,18908,760,189
<br />Unrestricted91,155,59926,709,243117,864,842
<br />Total net assets534,755,983282,307,285817,063,268
<br />The accompanying notes are an integral part of the financial statements.
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