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CITY OF PARIS, TEXAS <br />Table of Contents (Continued) <br />Year Ended September 30, 2020 <br />Page Table <br />STATISTICAL SECTION ............................................. ................... <br />81 <br />Financial Trends <br />Net Assets/Position by Component........................................................ <br />82 <br />1 <br />Changes in Net Assets/Position....................................... ................... <br />84 <br />2 <br />Fund Balances of Governmental Funds .................................................... <br />88 <br />3 <br />Changes in Fund Balances of Governmental Funds ........................................... <br />90 <br />4 <br />Revenue Capacity <br />Property Tax Levies and Collections....................................................... <br />92 <br />5 <br />Property Tax Rates - All Direct and Overlapping Governments ................................. <br />94 <br />6 <br />Assessed and Estimated Actual Value of Property ............................................ <br />95 <br />7 <br />Principal Property Taxpayers............................................................ <br />97 <br />8 <br />Debt Capacity <br />Ratio of Net General Obligation Bonded Debt to Assessed Value and <br />Net General Obligation Bonded Debt Per Capita ........................................... <br />99 <br />9 <br />Ratio of Outstanding Debt by Type .................................... ................... <br />100 <br />10 <br />Direct and Overlapping Governmental Activities Debt ........................................ <br />102 <br />11 <br />Legal Debt Margin Information.......................................................... <br />103 <br />12 <br />Revenue Pledged Coverage - Water and Sewer Revenue Bonds ................................. <br />104 <br />13 <br />Demographic and Economic Information <br />Demographic and Economic Statistics..................................................... <br />105 <br />14 <br />Principal Employers................................................................... <br />106 <br />15 <br />Operating Information <br />Operating Indicators by Function.......................................................... <br />107 <br />16 <br />Capital Asset Statistics by Function........................................................ <br />109 <br />17 <br />Building Permits at Market Value......................................................... <br />111 <br />18 <br />Full -Time Equivalent City Government Employees by Function .................................. <br />112 <br />19 <br />CONTINUING DISCLOSURE INFORMATION <br />Continuing Disclosure Information......................................................... 114 <br />OVERALL COMPLIANCE, INTERNAL CONTROLS, <br />AND FEDERAL AWARDS SECTION ...................................................... 121 <br />Federal: <br />Independent Auditors' Report on Internal Control Over Financial Reporting and on <br />Compliance and Other Matters Based on an Audit of Financial Statements Performed <br />In Accordance with Government Auditing Standards ......................................... 122 <br />Summary Schedule of Prior Audit Findings ................................................. 124 <br />Schedule of Findings and Questioned Costs ................................................. 125 <br />Corrective Action Plan................................................................. 127 <br />Independent Auditors' Report on Compliance for Each Major Program and on <br />Internal Control Over Compliance Required by the Uniform Guidance ........................... 128 <br />Notes on Accounting Policies for Federal and State Awards .................................... 130 <br />Schedule of Expenditures of Federal Awards ................................................ 131 <br />State: <br />Schedule of Expenditures of State of Texas Awards ........................................... 132 <br />