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CITY OF PARIS, TEXAS <br />Table of Contents <br />Year Ended September 30, 2020 <br />Page Statement <br />INTRODUCTORY SECTION <br />Letter of Transmittal..................................................................... I-1 <br />City of Paris Organizational Chart......................................................... I-6 <br />List of Elected and Appointed Officials...................................................... I-7 <br />FINANCIAL SECTION <br />Independent Auditors'Report .............................................................. <br />1 <br />Management's Discussion and Analysis...................................................... <br />4 <br />Basic Financial Statements <br />Government -Wide Financial Statements <br />Statement of Net Position.............................................................. <br />13 <br />l <br />Statement of Activities................................................................ <br />15 <br />2 <br />Fund Financial Statements <br />Balance Sheet - Governmental Funds ..................................................... <br />16 <br />3 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds........ <br />17 <br />4 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund <br />Balances of Governmental Funds to the Statement of Activities ............................... <br />19 <br />5 <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Budget and Actual - General Fund ...................................................... <br />20 <br />6 <br />Statement of Net Position - Proprietary Funds .............................................. <br />22 <br />7 <br />Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds ........... <br />24 <br />8 <br />Statement of Cash Flows - Proprietary Funds ............................................... <br />25 <br />9 <br />Notes to Financial Statements............................................................ <br />27 <br />Required Supplementary Information <br />Schedule <br />Texas Municipal Retirement System - Schedule of Changes in Net Pension Liability ................. <br />66 <br />1 <br />Texas Municipal Retirement System - Schedule of City Pension Contributions ...................... <br />67 <br />2 <br />Paris Firefighters' Relief and Retirement Fund - Schedule of Changes in Net Pension Liability.......... <br />68 <br />3 <br />Paris Firefighters' Relief and Retirement Fund - Schedule of City Contributions ...................... <br />69 <br />4 <br />Texas Municipal Retirement System - Schedule of Changes in Total OPEB Liability and Related Ratios.. <br />70 <br />5 <br />Texas Municipal Retirement System - Schedule of City OPEB Contributions ....................... <br />71 <br />6 <br />City of Paris Retiree Health Care Plan - Schedule of Changes in Total OPEB Liability and Related Ratios. <br />72 <br />7 <br />City of Paris Retiree Health Care Plan - Schedule of City Contributions ............................ <br />73 <br />8 <br />Combining and Individual Nonmajor Fund Statements and Schedules <br />Nonmajor Governmental Funds ...................................... ................... 74 <br />Combining Balance Sheet - Nonmajor Governmental Funds .................................... 75 9 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Nonmajor Governmental Funds.......................................................... 76 10 <br />Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - <br />Special Revenue Fund................................................................ 77 11 <br />Debt Service Fund................................................................... 78 12 <br />Capital Projects Fund................................................................. 79 13 <br />Capital Assets Used in the Operation of Governmental Funds - <br />Comparative Schedules by Source ....................................................... 80 14 <br />