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CITY OF PARIS, TEXAS <br />Table of Contents <br />Year Ended September 30, 2022 <br />INTRODUCTORY SECTION <br />Page Statement <br />Letter of Transmittal............................................................................... I-1 <br />City of Paris Organizational Chart ................................................................... I-7 <br />List of Elected and Appointed Officials................................................................ I-8 <br />FINANCIAL SECTION <br />Independent Auditors'Report ........................................................................ <br />Management's Discussion and Analysis............................................................... . <br />Basic Financial Statements <br />82 <br />Combining Balance Sheet - Nonmajor Governmental Funds ............................................. <br />Government -Wide Financial Statements <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Statement of Net Position ..................................................... .................. <br />13 <br />1 <br />Statement of Activities.......................................................................... <br />15 <br />2 <br />Fund Financial Statements <br />86 10 <br />Capital Projects Fund........................................................................... <br />Balance Sheet - Governmental Funds............................................................... <br />16 <br />3 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds .................. <br />18 <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 />20 <br />5 <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Budget and Actual- General Fund................................................................ <br />21 <br />6 <br />Statement of Net Position - Proprietary Funds ....................................................... <br />23 <br />7 <br />Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds .................... <br />25 <br />8 <br />Statement of Cash Flows - Proprietary Funds ........................................................ <br />26 <br />9 <br />Statement of Fiduciary Net Position - Fiduciary Fund .................................................. <br />28 <br />10 <br />Statement of Changes in Fiduciary Net Position - Fiduciary Fund ........................................ <br />29 <br />11 <br />Notes to Financial Statements...................................................................... <br />30 <br />Required Supplementary Information <br />Schedule <br />Texas Municipal Retirement System - Schedule of Changes in Net Pension Liability and Related Ratios............ <br />76 <br />1 <br />Texas Municipal Retirement System - Schedule of City Pension Contributions ................................ <br />77 <br />2 <br />Paris Firefighters' Relief and Retirement Fund - Schedule of Changes in Net Pension Liability and Related Ratios.... <br />78 <br />3 <br />Paris Firefighters' Relief and Retirement Fund - Schedule of City Contributions ............................... <br />79 <br />4 <br />Texas Municipal Retirement System - Schedule of Changes in Total OPEB Liability and Related Ratios........... <br />80 <br />5 <br />City of Paris Retiree Health Care Plan - Schedule of Changes in Total OPEB Liability and Related Ratios.......... <br />81 <br />6 <br />Combining and Individual Nonmajor Fund Statements and Schedules <br />Nonmajor Governmental Funds ...................................... .................. <br />82 <br />Combining Balance Sheet - Nonmajor Governmental Funds ............................................. <br />83 7 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Nonmajor Governmental Funds.................................................................... <br />84 8 <br />Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - <br />Special Revenue Fund.......................................................................... <br />85 9 <br />Debt Service Fund............................................................................. <br />86 10 <br />Capital Projects Fund........................................................................... <br />87 11 <br />Capital Assets Used in the Operation of Governmental Funds - <br />Comparative Schedules by Source................................................................. <br />88 12 <br />