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Honorable Mayor and City Council <br />City of Paris, Texas <br />unit, each major fund, and the aggregate remaining fund information of the City of Paris, Texas, as of September 30, <br />2021, and the respective changes in financial position and, where applicable, cash flows thereof, and the respective <br />budgetary comparison for the General Fund for the year then ended in accordance with accounting principles <br />generally accepted in the United States of America. <br />Other Matters <br />Required Supplementary Information <br />Accounting principles generally accepted in the United States of America require that the management's discussion <br />and analysis, the schedules of changes in net pension liability and related ratios, the schedules of changes in total <br />OPER liability and related ratios, and the schedules of City contributions be presented to supplement the basic <br />financial statements. Such information, although not a part of the basic financial statements, is required by the <br />Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for <br />placing the basic financial statements in an appropriate operational, economic, or historical context. We have <br />applied certain limited procedures to the required supplementary information in accordance with auditing standards <br />generally accepted in the United States of America, which consisted of inquiries of management about the methods <br />of preparing the information and comparing the information for consistency with management's responses to our <br />inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial <br />statements. We do not express an opinion or provide any assurance on the information because the limited <br />procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. <br />Other Information <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise <br />the City of Paris, Texas' basic financial statements. The introductory section, combining and individual nonmajor <br />fund financial statements and schedules, statistical section, and continuing disclosure information are presented for <br />purposes of additional analysis and are not a required part of the basic financial statements. <br />The combining and individual nonmajor fund financial statements are the responsibility of management and were <br />derived from and relate directly to the underlying accounting and other records used to prepare the basic financial <br />statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and certain additional procedures, including comparing and reconciling such information directly to the <br />underlying accounting and other records used to prepare the basic financial statements or to the basic financial <br />statements themselves, and other additional procedures in accordance with auditing standards generally accepted in <br />the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are <br />fairly stated, in all material respects, in relation to the basic financial statements as a whole. <br />The introductory section, statistical section, and continuing disclosure information have not been subjected to the <br />auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an <br />opinion or provide any assurance on them. <br />Paris, Texas <br />March 22, 2022 <br />Fq <br />911cCianahan andMolmes, .GGT <br />Certified Public Accountants <br />