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The accompanying notes to the financial statements are an integral part of this statement.
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<br />CITY OF PARIS, TEXAS
<br />Statement I
<br />Statement of Net Position
<br />(Continued)
<br />September 30,
<br />2021
<br />Component
<br />Primary Government
<br />Unit
<br />Governmental
<br />Business -Type
<br />Economic
<br />Activities
<br />Activities
<br />Total
<br />Development
<br />Liabilities
<br />Accounts Payable and
<br />Other Current Liabilities
<br />1,190,558
<br />472,274
<br />1,662,832
<br />7,110
<br />Accrued Interest Payable
<br />101,226
<br />922,743
<br />1,023,969
<br />9,326
<br />Unearned Revenue
<br />-
<br />3,078,369
<br />3,078,369
<br />-
<br />Customers' Deposits
<br />1,046,359
<br />1,046,359
<br />-
<br />Intergovernmental Payable
<br />18,789
<br />Noncurrent Liabilities
<br />Due Within One Year
<br />1,689,200
<br />2,367,277
<br />4,056,477
<br />104,446
<br />Due in More Than One Year
<br />13,311,254
<br />84,299,502
<br />97,610,756
<br />1,117,308
<br />Net Pension Liability
<br />10,028,352
<br />-10,028,352
<br />-
<br />Net OPER Liability
<br />2,869,843
<br />227,415
<br />3,097,258.
<br />-
<br />Total Liabilities
<br />29,190,433
<br />92,413,939
<br />121,604,372
<br />1,256,979
<br />Deferred Inflows of Resources
<br />Deferred Inflows Related to Pensions
<br />2,650,876
<br />378,487
<br />3,029,363
<br />-
<br />Deferred Inflows Related to OPER
<br />215,485
<br />13,602
<br />229,087
<br />Total Deferred Inflows of Resources
<br />2,866,361
<br />392,089
<br />3,258,450
<br />-
<br />Net Position
<br />Net Investment in Capital Assets
<br />26,703,929
<br />33,410,030
<br />60,113,959
<br />2,643
<br />Restricted for
<br />Construction
<br />3,843,115
<br />3,843,115
<br />-
<br />Debt Service
<br />1,928,672
<br />1,928,672
<br />1,221,754
<br />Law Enforcement
<br />672,627
<br />672,627
<br />Education
<br />707,090
<br />707,090
<br />Community Development
<br />107,574
<br />107,574
<br />-
<br />Industrial Incentives
<br />-
<br />-
<br />1,222,000
<br />Land Development Costs
<br />-
<br />-
<br />1,986,740
<br />Permanent Library Funds
<br />Nonexpendable
<br />98,543
<br />-98,543
<br />-
<br />Unrestricted
<br />6,606,102
<br />11,802,173
<br />18,408,275
<br />984,022
<br />Total Net Position
<br />$ 40,667,652
<br />$ 45,212,203
<br />$ 85,879,855
<br />$ 5,417,159
<br />The accompanying notes to the financial statements are an integral part of this statement.
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