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CITY OF PARIS, TEXAS
<br />Statement of Net Position
<br />September 30, 2023
<br />Statement 1
<br />(Continued)
<br />The accompanying notes to the financial statements are an integral part of this statement.
<br />14
<br />Component
<br />Prim°art, Government
<br />Unit
<br />Governmental
<br />Business -Type
<br />Economic
<br />Activities
<br />Activities
<br />Total
<br />Develol ment
<br />Liabilities
<br />Accounts Payable and
<br />Accrued Liabilities
<br />2,089,561
<br />2,672,912
<br />4,762,473
<br />10,927
<br />Accrued Interest Payable
<br />78,341
<br />1,297,036
<br />1,375,377
<br />10,917
<br />Due to Custodial Fund
<br />700
<br />-
<br />700
<br />-
<br />Uneamed Revenue
<br />-
<br />2,037,933
<br />2,037,933
<br />-
<br />Customers' Deposits
<br />-
<br />1,084,624
<br />1,084,624
<br />-
<br />Intergovernmental Payable
<br />-
<br />-
<br />-
<br />20,206
<br />Noncurrent Liabilities
<br />Due Within One Year
<br />Compensated Absences
<br />135,637
<br />22,277
<br />157,914
<br />-
<br />Bonds and Notes Payable
<br />1,127,835
<br />5,415,000
<br />6,542,835
<br />148,337
<br />Right -to -Use Liability
<br />78,167
<br />36,772
<br />114,939
<br />-
<br />Due in More Than One Year
<br />Compensated Absences
<br />1,162,078
<br />200,496
<br />1,362,574
<br />-
<br />Bonds and Notes Payable
<br />10,010,464
<br />109,841,698
<br />119,852,162
<br />2,099,585
<br />Right -to -Use Liability
<br />267,798
<br />130,752
<br />398,550
<br />-
<br />Asset Retirement Obligation
<br />-
<br />5,517,834
<br />5,517,834
<br />-
<br />Net Pension Liability
<br />2,884,195
<br />566,443
<br />3,450,638
<br />-
<br />Total OPEB Liability
<br />4,011,979
<br />164,627
<br />4,176,606
<br />-
<br />Total Liabilities
<br />21,846,755
<br />128,988,404
<br />150,835,159
<br />2,289,972
<br />Deferred Inflows of Resources
<br />Deferred Inflows Related to Pensions
<br />944,110
<br />58,033
<br />1,002,143
<br />Deferred Inflows Related to OPEB
<br />861,431
<br />69,856
<br />931,287
<br />Deferred Inflows Related to Leases
<br />2,111,393
<br />-
<br />2,111,393
<br />Total Deferred Inflows of Resources
<br />3,916,934
<br />127,889
<br />4,044,823
<br />Net Position
<br />Net Investment in Capital Assets
<br />31,070,770
<br />26,718,407
<br />57,789,177
<br />92,410
<br />Restricted for
<br />Capital Projects
<br />2,942,370
<br />-
<br />2,942,370
<br />-
<br />Debt Service
<br />2,002,722
<br />-
<br />2,002,722
<br />2,247,922
<br />Law Enforcement
<br />1,408,798
<br />-
<br />1,408,798
<br />-
<br />Public Education
<br />798,716
<br />-
<br />798,716
<br />-
<br />Community Development
<br />287,139
<br />-
<br />287,139
<br />-
<br />Industrial Incentives
<br />-
<br />-
<br />-
<br />2,642,320
<br />Land Development Costs
<br />-
<br />-
<br />-
<br />5,032,692
<br />Permanent Library Funds
<br />Nonexpendable
<br />100,530
<br />-
<br />100,530
<br />-
<br />Unrestricted
<br />22,295,017
<br />15,782,990
<br />38,078,007
<br />(3,218,509)
<br />Total Net Position
<br />$ 60,906,062
<br />$ 42,501,397
<br />$ 103,407,459
<br />$ 6,796,835
<br />The accompanying notes to the financial statements are an integral part of this statement.
<br />14
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