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CITY OF PARIS, TEXAS <br />Changes in Fund Balances of Governmental Funds <br />Last Ten Fiscal Years <br />(Modified Accrual Basis of Accounting) <br />Unaudited <br />REVENUES <br />Taxes <br />Licenses and Permits <br />Fines and Fees <br />Use of Money and Property <br />Public Safety <br />Sanitation <br />Health <br />Intergovernmental <br />Other <br />Total Revenues <br />EXPENDITURES <br />Current: <br />General Government <br />Finance <br />Public Safety <br />Public Works <br />Health Department <br />Emergency Medical Service <br />Library <br />Cox Field Airport <br />Other <br />Debt Service: <br />Interest <br />Principal <br />Bond Issuance Costs <br />Capital Outlay <br />Total Expenditures <br />Excess (Deficiency) of Revenues Over Expenditures <br />Other Financing Sources (Uses): <br />Proceeds of Capital Leases <br />General Obligation Bonds Issued <br />Certificates of Obligation Issued <br />Issue Costs <br />Insurance Recoveries <br />Transfers In <br />Transfers Out <br />Long -Term Debt Issued <br />Payment to Escrow Agent and Premium <br />Sale of General Capital Assets <br />Total Other Financing Sources (Uses) <br />Increase (Decrease) in Reserve for Inventory <br />Net Changes in Fund Balances <br />Table 4 <br />Fiscal Year <br />2011 2012 2013 <br />$ 16,824,545 <br />$ 16,822,577 <br />$ 17,020,156 <br />1121)142 <br />145,792 <br />154,923 <br />501,601 <br />550,496 <br />624,609 <br />313,948 <br />210,476 <br />142,620 <br />40,297 <br />- <br />- <br />1,461,736 <br />1,468,917 <br />1,463,210 <br />2,578,496 <br />2,818,196 <br />2,453,270 <br />1,768,322 <br />1,858,092 <br />2,069,494 <br />247,354 <br />271,709 <br />317,981 <br />23,848,441 <br />24,146,255 <br />24,246,263 <br />1,219,607 <br />1,029,702 <br />1,197,486 <br />425,455 <br />473,719 <br />393,526 <br />9,154,646 <br />9,659,131 <br />9,462,148 <br />7,459,432 <br />5,757,456 <br />6,646,804 <br />908,339 <br />955,930 <br />1,043,502 <br />2,146,210 <br />2,302,247 <br />2,132,692 <br />630,977 <br />632,515 <br />632,040 <br />107,276 <br />150,848 <br />153,182 <br />1,545,147 <br />1,434,177 <br />1,560,051 <br />945,016 <br />1,080,200 <br />379,241 <br />480,448 <br />424,730 <br />1,185,622 <br />815,623 <br />2,649,513 <br />2,407,415 <br />25,838,176 <br />26,550,168 <br />27,193,709 <br />(1,989,735) (2,403,913) (2,947,446) <br />1,176,462 5,100,935 3,938,899 <br />(411,581) (1,614,427) (1,410,920) <br />4,505,000 <br />(4,424,955) <br />- - 72,108 <br />764,881 3,486,508 2,680,132 <br />(15,414) 18,599 53,175 <br />$ (1,240,268) $ 1,101,194 $ (214,139) <br />Debt Service as a Percentage of Noncapital Expenditures 6.11% 6.44% 6.74% <br />90 <br />