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CITY OF EUGENE, OREGON <br />Comprehensive Annual Financial Report <br />Year ended June 30, 2012 <br />Table of Contents <br /> Exhibit Page(s) <br />INTRODUCTORY SECTION <br /> Letter of Transmittal 1 - 7 <br /> GFOA Certificate of Achievement 8 <br /> Organizational Chart 9 <br /> Principal City Officials 10 <br />FINANCIAL SECTION <br /> Independent Auditors’ Report 11 - 12 <br /> Management’s Discussion and Analysis 13 - 21 <br /> Basic Financial Statements: <br /> Government-wide Financial Statements: <br /> Statement of Net Assets 1 23 <br /> Statement of Activities 2 24 <br /> Fund Financial Statements: <br /> Balance Sheet - Governmental Funds 3 25 <br /> Statement of Revenues, Expenditures, and <br /> Changes in Fund Balances - Governmental Funds 4 26 <br /> Reconciliation of the Statement of Revenues, Expenditures, <br /> and Changes in Fund Balances of Governmental Funds <br /> to the Statement of Activities 5 27 <br /> Statement of Fund Net Assets - Proprietary Funds 6 28 - 29 <br /> Statement of Revenues, Expenses, and <br /> Changes in Fund Net Assets - Proprietary Funds 7 31 <br /> Statement of Cash Flows - Proprietary Funds 8 32 - 33 <br /> Notes to Basic Financial Statements 35 - 75 <br />i <br />