Laserfiche WebLink
CITY OF PARIS, TEXAS <br />Table of Contents <br />Year Ended September 30, 2021 <br />INTRODUCTORY SECTION <br />Page Statement <br />Letter of Transmittal ..................................................................... 1-1 <br />City of Paris Organizational Chart ......................................................... 1-7 <br />List of Elected and Appointed Officials ...................................................... 1-8 <br />FINANCIAL SECTION <br />Independent Auditors' Report .............................................................. <br />Management's Discussion and Analysis ...................................................... <br />Basic Financial Statements <br />Government -Wide Financial Statements <br />Statement of Net Position .............................................................. 13 1 <br />Statement of Activities ................................................................ is 2 <br />Fund Financial Statements <br />BalanceSheet - Governmental Funds ..................................................... 16 3 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds........ 17 4 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund <br />Balances of Governmental Funds to the Statement of Activities ............................... 19 5 <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Budget and Actual - General Fund ...................................................... 20 6 <br />Statement of Net Position - Proprietary Funds .............................................. 22 7 <br />Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds ........... 24 8 <br />Statement of Cash Flows - Proprietary Funds ............................................... 25 9 <br />Notes to Financial Statements ............................................................ 27 <br />Required Supplementary Information Schedule <br />Texas Municipal Retirement System - Schedule of Changes in Net Pension Liability ................. 68 1 <br />Texas Municipal Retirement System - Schedule of City Pension Contributions ...................... 69 2 <br />Paris Firefighters' Relief and Retirement Fund - Schedule of Changes in Net Pension Liability.......... 70 3 <br />Paris Firefighters' Relief and Retirement Fund - Schedule of City Contributions ..................... 71 4 <br />Texas Municipal Retirement System - Schedule of Changes in Total OPEB Liability and Related Ratios.. 72 5 <br />Texas Municipal Retirement System - Schedule of City OPEB Contributions ....................... 73 6 <br />City of Paris Retiree Health Care Plan - Schedule of Changes in Total OPEB Liability and Related Ratios. 74 7 <br />City of Paris Retiree Health Care Plan - Schedule of City Contributions ............................ 75 8 <br />Combining and Individual Nonmajor Fund Statements and Schedules <br />Nonmajor Governmental Funds ...................................... ................... 76 <br />Combining Balance Sheet - Nonmajor Governmental Funds .................................... 77 9 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Nonmajor Governmental Funds .......................................................... 78 10 <br />Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - <br />Special Revenue Fund ................................................................ 79 11 <br />Debt Service Fund ................................................................... 80 12 <br />Capital Projects Fund ................................................................. 81 13 <br />Capital Assets Used in the Operation of Governmental Funds - <br />Comparative Schedules by Source ....................................................... 82 14 <br />