25.1 - ACFR 9-30-2022 with Continuing Disclosure Tables

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CITY OF PARIS, TEXAS Table of Contents (Continued) Year Ended September 30, 2022 Page Table STATISTICAL SECTION........................................................ .................. 89 Financial Trends Net Position by Component....................................................................... 90 1 Changes in Position.............................................................................. 92 2 Fund Balances of Governmental Funds.............................................................. 96 3 Changes in Fund Balances of Governmental Funds ..................................................... 98 4 Revenue Capacity Property Tax Levies and Collections................................................................. 100 5 Property Tax Rates - All Direct and Overlapping Governments ........................................... 102 6 Assessed and Estimated Actual Value of Property ...................................................... 103 7 Principal Property Taxpayers...................................................................... 105 8 Debt Capacity Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt Per Capita ..................................................... 107 9 Ratio of Outstanding Debt by Type................................................................. 108 10 Direct and Overlapping Governmental Activities Debt .................................................. 110 11 Legal Debt Margin Information.................................................................... 111 12 Revenue Pledged Coverage - Water and Sewer Revenue Bonds ........................................... 112 13 Demographic and Economic Information Demographic and Economic Statistics............................................................... 113 14 Principal Employers............................................................................. 114 15 Operating Information Operating Indicators by Function.................................................................... 115 16 Capital Asset Statistics by Function ............................................... .................. 117 17 Building Permits at Market Value................................................................... 119 18 Full -Time Equivalent City Government Employees by Function ........................................... 120 19 CONTINUING DISCLOSURE INFORMATION Continuing Disclosure Information................................................................... 122 OVERALL COMPLIANCE, INTERNAL CONTROLS, AND FEDERAL AWARDS SECTION ............................................. .................. 129 Federal: Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed In Accordance with Government Auditing Standards .................................................. 130 Summary Schedule of Prior Audit Findings........................................................... 132 Schedule of Findings and Questioned Costs.......................................................... 133 Corrective Action Plan........................................................................... 135 Independent Auditors' Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance ..................................... 136 Notes on Accounting Policies for Federal and State Awards ........................... .................. 139 Schedule of Expenditures of Federal Awards.......................................................... 140 State: Schedule of Expenditures of State of Texas Awards .................................................... 141