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CITY OF PARIS, TEXAS <br />Table of Contents (Continued) <br />Year Ended September 30, 2023 <br />Page Table <br />STATISTICAL SECTION.... .... ......:................... ....... ............... ...... .... ...... 91 <br />Financial Trends <br />Net Position by Component ................. .................. .................. , ................. 92 <br />Changes in Assets/Position......................................................... .... .r......,... 94 <br />Fund Balances of Governmental Funds ....................... . .. . .. . .............. ............... 98 <br />Changes in Fund Balances of Governmental Funds .......................................... . , ...... 100 <br />Revenue Capacity <br />Property Tax Levies and Collections................................................................. 102 <br />Property Tax Rates - All Direct and Overlapping Governments .......... .... ........ . . , .. , ... , .... 104 <br />Assessed and Estimated Actual Value of Property ......................... ........................ , ... , . 105 <br />Principal Property Taxpayers .............................................. ....................... 107 <br />Debt Capacity <br />Ratio of Net General Obligation Bonded Debt to Assessed Value and <br />Net General Obligation Bonded Debt Per Capita .................. ......................... 109 9 <br />Ratio of Outstanding Debt by Type ................................................ ....... ........ 110 10 <br />Direct and Overlapping Governmental Activities Debt ................................ . . ................ 112 11 <br />Legal Debt Margin Information..................................................................... 113 12 <br />Revenue Pledged Coverage - Water and Sewer Revenue Bonds .......................... . .... ...... „ ... , 114 13 <br />Demographic and Economic Information <br />Demographic and Economic Statistics .................................................. . ............ 115 14 <br />Principal Employers.............................................................................. 116 15 <br />Operating Information <br />Operating Indicators by Function................................................................... 117 16 <br />Capital Asset Statistics by Function...................................................... . ..... . . ... 119 17 <br />Building Permits at Market Value .................................................. ............. ... . 121 18 <br />Full -Time Equivalent City Government Employees by Function. , .. .. ... ......... , ...... , , .. 122 19 <br />CONTINUING DISCLOSURE INFORMATION <br />Continuing Disclosure Information..................................................................... 124 <br />OVERALL COMPLIANCE, INTERNAL CONTROLS, <br />AND FEDERAL AWARDS SECTION ....................... . ... . ..... . ... ....... ,........... 131 <br />Federal: <br />Independent Auditors' Report on Internal Control Over Financial Reporting and on <br />Compliance and Other Matters Based on an Audit of Financial Statements Performed <br />In Accordance with Government Auditing Standards ........................................ , , .. , ....... <br />132 <br />Summary Schedule of Prior Audit Findings........................................................... <br />134 <br />Schedule of Findings and Questioned Costs........................................................... <br />135 <br />Corrective Action Plan ............................................................................ <br />137 <br />Independent Auditors' Report on Compliance for Each Major Program and on <br />Internal Control Over Compliance Required by the Uniform Guidance. .......... . ... . .................. <br />138 <br />Schedule of Expenditures of Federal Awards ............................... . . ... . . . . . ... . .. . .... . ... .. <br />141 <br />State: <br />Schedule of Expenditures of State of Texas Awards. . . . .. . ... . ... . ... .............. 142 <br />