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City of Eugene, OregonExhibit 3
<br />Balance Sheet
<br />Governmental Funds
<br />June 30, 2012Systems
<br />(amounts in dollars)GeneralDevelopmentOtherTotal
<br />CommunityCapitalCapitalGovernmentalGovernmental
<br />GeneralDevelopmentProjectsProjectsFundsFunds
<br />Assets
<br />Equity in pooled cash and investments45,710,6681,950,5207,013,8098,845,68936,702,276100,222,962
<br />Cash with fiscal agent8,3310505,47900513,810
<br />Receivables:
<br /> Interest1,218,07870,29800194,2881,482,664
<br /> Taxes6,429,5400001,145,1527,574,692
<br /> Accounts2,410,10432,2020784,7841,679,8234,906,913
<br /> Assessments00001,046,2391,046,239
<br /> Loans and notes023,899,92605,1243,584,41427,489,464
<br /> Allowance for uncollectibles(240)000(72,158)(72,398)
<br />Due from other governments2,335,339896,909002,240,4375,472,685
<br />Inventories0000912,806912,806
<br />Prepaids and deposits1,399,020000114,0601,513,080
<br />Assets held for resale00002,729,1982,729,198
<br />Total assets59,510,84026,849,8557,519,2889,635,59750,276,535153,792,115
<br />Liabilities and fund balances
<br />Liabilities
<br />Accounts payable893,90648,0161,299,54117,3712,310,4204,569,254
<br />Wages payable4,647,28335,83307,906534,4575,225,479
<br />Due to other governments818,828253,62600462,6061,535,060
<br />Deposits476,064000933,3901,409,454
<br />Deferred revenue9,583,89323,791,6140709,3356,353,66940,438,511
<br />Total liabilities16,419,97424,129,0891,299,541734,61210,594,54253,177,758
<br />Fund balances
<br />Nonspendable1,399,0200003,836,0645,235,084
<br />Restricted1,041,1852,720,766713,6098,900,98523,431,99536,808,540
<br />Committed000012,413,93412,413,934
<br />Assigned37,320,28105,506,1380042,826,419
<br />Unassigned3,330,38000003,330,380
<br />Total fund balances43,090,8662,720,7666,219,7478,900,98539,681,993100,614,357
<br />Total liabilities and fund balances59,510,84026,849,8557,519,2889,635,59750,276,535
<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.37,373,503
<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.401,437,443
<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.(53,764,705)
<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.49,095,385
<br />Net assets of governmental activities534,755,983
<br />The accompanying notes are an integral part of the financial statements.
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