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Total Pension Liability
<br />Service Cost
<br />Interest
<br />Changes in Benefil Terms
<br />Differences Between Expected and Actual Experience
<br />Changes in Assumptions
<br />Benefit Payments, Including Refunds of Employce Contributions
<br />Net Change in Total Pension Liability
<br />Total Pension Liability - Beginning
<br />Total Pension Liability - Ending
<br />Plan Fiduciary Net Position
<br />Contributions - Employer
<br />Contributions - Employee
<br />Net Investment Income
<br />Benefit Payments, Including Refunds of Employce Contributions
<br />Administrative Expense
<br />Other
<br />Net Change in Plan Fiduciary Net Position
<br />Plan Fiduciary Net Position - Beginning
<br />Plan Fiduciary Net Position - Ending
<br />City's Net Pension Liability (Asset) - Ending
<br />Plan Fiduciary Net Position as a Percentage of the Total
<br />Pension Liability
<br />Covered Payroll
<br />City's Net Pension Liability as s Percentage of Covered
<br />Payroll
<br />Note: The pension schedules in the required supplementary information are intended to show information for ten years. Additional years' information will be displayed as it becomes available.
<br />78
<br />CITY OF PARIS, TEXAS
<br />Schedule 1
<br />Required
<br />Supplementary Information
<br />Texas Municipal Retirement
<br />System -
<br />Schedule of Changes in Net Pension Liability
<br />and Related Ratios
<br />Year Ended September 30, 2023
<br />Plan Year Ended December 31,
<br />2022
<br />2021
<br />2020
<br />2019
<br />2018
<br />2017
<br />2016
<br />2015
<br />2014
<br />$ 1,660,689
<br />5 1,443,089
<br />$ 1,184,350
<br />$ 1,233,792
<br />$ 1,198,978
<br />$ 1,192,255
<br />$ 1,190,613
<br />$ 1,084,666
<br />$ 1,084,779
<br />4,595,080
<br />4,487,312
<br />4,344,087
<br />4,233,112
<br />4,092,798
<br />3,952,930
<br />3,826,176
<br />3,718,773
<br />3,592,818
<br />-
<br />390,679
<br />-
<br />-
<br />-
<br />-
<br />1,615,467
<br />-
<br />(18,490)
<br />(749,803)
<br />(321,817)
<br />(260,390)
<br />(118,708)
<br />19,208
<br />(211,467)
<br />(159,282)
<br />(191,294)
<br />-
<br />-
<br />-
<br />(110,977)
<br />-
<br />-
<br />-
<br />-
<br />-
<br />(3,907,254)
<br />(3,748,402)
<br />(3,731,229)
<br />(3,122,282)
<br />(3,101,195)
<br />(3,090,075)
<br />(2,766,533)
<br />(2,741,148)
<br />(2,632,638)
<br />2,330,025
<br />1,822,875
<br />1,475,391
<br />1,973,255
<br />2,071,873
<br />2,074,318
<br />2,038,789
<br />3,518,476
<br />1,853,665
<br />68,928,543
<br />67,105,668
<br />65,630,277
<br />63,657,022
<br />61,585,149
<br />59,510,831
<br />57,472,042
<br />53,953,566
<br />52,099,901
<br />S 71,258,568
<br />$ 68,928,543
<br />$ 67,105,668
<br />$ 65,630,277
<br />$ 63,657,022
<br />$ 61,585,149
<br />S 59,510,831
<br />$ 57,472,042
<br />$ 53,953,566
<br />$ 1,049,532
<br />$ 878,482
<br />$ 852,067
<br />$ 845,646
<br />$ 825,989
<br />$ 817,914
<br />$ 669,501
<br />$ 700,159
<br />$ 721,733
<br />999,555
<br />783,806
<br />712,034
<br />730,054
<br />705,973
<br />704,087
<br />701,189
<br />676,545
<br />667,048
<br />(5,492,045)
<br />8,898,242
<br />4,972,797
<br />8,988,070
<br />(1,845,475)
<br />7,698,497
<br />3,607,913
<br />80,774
<br />3,031,103
<br />(3,907,254)
<br />(3,748,402)
<br />(3,731,229)
<br />(3,122,282)
<br />(3,101,195)
<br />(3,090,075)
<br />(2,766,533)
<br />(2,741,148)
<br />(2,632,638)
<br />(47,640)
<br />(41,245)
<br />(32,223)
<br />(50,855)
<br />(35,702)
<br />(39,921)
<br />(40,766)
<br />(49,204)
<br />(31,651)
<br />56,848
<br />282
<br />(1,257)
<br />(1,527)
<br />(1,865)
<br />(2,023)
<br />(2,19 6)
<br />(2 ,430)
<br />(2,602)
<br />(7,341,004)
<br />6,771,165
<br />2,772,189
<br />7,389,106
<br />(3,452,275)
<br />6,088,479
<br />2,169,108
<br />(1,335,304)
<br />1,752,993
<br />75,148,934
<br />68,377,769
<br />65,605,580
<br />58,216,474
<br />61,668,749
<br />55,580,270
<br />53,411,162
<br />54,746,466
<br />52,993,473
<br />$ 67,807,930
<br />$ 75,148,934
<br />$ 68,377,769
<br />$ 65,605,580
<br />3 58,216,474
<br />$ 61,668,749
<br />$ 55,580,270
<br />$ 53,411,162
<br />$ 54,746,466
<br />$ 3,450,638
<br />$ (6,220,391)
<br />$ (1,272,101)
<br />$ 24,697
<br />$ 5,440,548
<br />3 (83,600)
<br />$ 3,930,561
<br />$ 4,060,880
<br />$ (792,900)
<br />95.16%
<br />109.02%
<br />101.90%
<br />99.96%
<br />91.45%
<br />100.14%
<br />93.40%
<br />92.93%
<br />101.471/6
<br />S 14,279,353
<br />$ 12,461,905
<br />$ 11,867,235
<br />$ 12,167,574
<br />$ 11,766,222
<br />$ 11,734,791
<br />$ 11,684,128
<br />$ 11,203,172
<br />$ 11,177,790
<br />24.17%
<br />49.92%
<br />-10.72%
<br />0.20%
<br />46.24%
<br />-0.71%
<br />33.64%
<br />36.25%
<br />-7.09%
<br />Note: The pension schedules in the required supplementary information are intended to show information for ten years. Additional years' information will be displayed as it becomes available.
<br />78
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