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CITY OF PARIS, TEXAS Table of Contents Year Ended September 30, 2023 INTRODUCTORY SECTION Page Statement Letter of Transmittal .................... .............................. ............................... I-1 Cityof Paris Organizational Chart ............................... . ... .. ........... . ................. I-7 List of Elected and Appointed Officials ....................... . . . .................. . .......... . ........ I-8 FINANCIAL SECTION Independent Auditors' Report..............................................�,......................... Management's Discussion and Analysis ................ . .. . ...... ..................................... . Basic Financial Statements Government -Wide Financial Statements Statement of Net Position ........... .......... . ... . .. . . 13 1 Statement of Activities .................................. ............ ... „ ........ 15 2 Fund Financial Statements Balance Sheet - Governmental Funds............................................................... 16 3 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds .................. 18 4 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ......................................... 20 5 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual- General Fund................................................................ 21 6 Statement of Net Position - Proprietary Funds ....................................................... 23 7 Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds .................... 25 8 Statement of Cash Flows - Proprietary Funds ................................................ . ....... 26 9 Statement of Net Position - Fiduciary Funds .................... . ... .................................. 28 10 Statement of Changes in Net Position - Fiduciary Funds .............. ................................. 29 11 Notes to Financial Statements....................................................................... 30 Required Supplementary Information Schedule Texas Municipal Retirement System - Schedule of Changes in Net Pension Liability and Related Ratios. , ...... , 78 1 Texas Municipal Retirement System - Schedule of City Pension Contributions ............................. . . 79 2 Paris Firefighters' Relief and Retirement Fund - Schedule of Changes in Net Pension Liability and Related Ratios.... 80 3 Paris Firefighters' Relief and Retirement Fund - Schedule of City Contributions ............................... 81 4 Texas Municipal Retirement System - Schedule of Changes in Total OPEB Liability and Related Ratios........... 82 5 City of Paris Retiree Health Care Plan - Schedule of Changes in Total OPEB Liability and Related Ratios..... ... 83 6 Combining and Individual Nonmajor Fund Statements and Schedules Nonmajor Governmental Funds.................................................................... 84 Combining Balance Sheet - Nonmajor Governmental Funds ............................................. 85 7 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds.............................................................. ..... 86 8 Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Revenue Fund.......................................................................... 87 9 Debt Service Fund............................................................................. 88 10 Capital Projects Fund........................................................................... 89 11 Capital Assets Used in the Operation of Governmental Funds - Comparative Schedules by Source................................................................... 90 12