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The accompanying notes to the financial statements are an integral part of this statement.
<br />13
<br />CITY OF PARIS, TEXAS
<br />Statement of Net Position
<br />September 30, 2024
<br />(Continued)
<br />Statement I
<br />Component
<br />Primary Government Unit
<br />Governmental Business -Type Economic Activities Activities Total Development
<br />Liabilities
<br />740,128
<br />Accounts Payable and
<br />374
<br />Accrued Liabilities
<br />2,062,258 3,881,655
<br />Accrued Interest Payable
<br />373,733 1,740,303
<br />Due to Custodial Fund
<br />640 -
<br />Unearned Revenue
<br />- 114,870
<br />Customers' Deposits
<br />1,102,589
<br />Intergovernmental Payable
<br />-
<br />Noncurrent Liabilities
<br />Due Within One Year
<br />5,943,913
<br />740,128
<br />2,114,036
<br />374
<br />640
<br />-
<br />114,870
<br />306,092
<br />1,102,589
<br />-
<br />-
<br />17,031
<br />Compensated Absences
<br />145,298
<br />22,277
<br />167,575
<br />-
<br />Bonds and Notes Payable
<br />1,607,974
<br />3,830,000
<br />5,437,974
<br />151,542
<br />Right -to -Use Liability Due
<br />313,041
<br />40,037
<br />353,078
<br />-
<br />in More Than One Year
<br />Compensated Absences
<br />1,215,621
<br />200,496
<br />1,416,117
<br />-
<br />Bonds and Notes Payable
<br />30,173,237
<br />128,464,349
<br />158,637,586
<br />1,948,043
<br />Right -to -Use Liability
<br />711,694
<br />90,715
<br />802,409
<br />-
<br />Asset Retirement Obligation
<br />-
<br />5,684,834
<br />5,684,834
<br />Total OPEB Liability
<br />3.641.104
<br />180262
<br />3.821366
<br />-
<br />Total Liabilities
<br />40.244.600
<br />145.352.387
<br />185.596.987
<br />3.163.210
<br />Deferred Inflows of Resources
<br />Deferred Inflows Related to Pensions
<br />1,051,786
<br />106,231
<br />1,158,017
<br />Deferred Inflows Related to OPEB
<br />1,066,319
<br />45,183
<br />1,111,502
<br />Deferred Inflows Related to Leases
<br />1.912209
<br />1.912.209
<br />Total Deferred Inflows of Resources
<br />4.030.314
<br />151.414
<br />4.181.728
<br />Net Position
<br />5,346,869
<br />Net Investment in Capital Assets
<br />11,085,414
<br />10,791,448
<br />21,876,862
<br />Restricted for
<br />-
<br />Capital Projects
<br />2,963,117
<br />-
<br />2,963,117
<br />2,099,585
<br />Debt Service
<br />2,994,786
<br />2,994,786
<br />Law Enforcement
<br />1,134,300
<br />-
<br />Public Education
<br />841,645
<br />1,134,300
<br />-
<br />Community Development
<br />263,004
<br />841,645
<br />2,064,320
<br />Industrial Incentives
<br />-
<br />263,004
<br />Permanent Library Funds
<br />-
<br />-
<br />-
<br />Nonexpendable
<br />108,145
<br />61962470
<br />(1.881.518)
<br />Unrestricted (Deficit)
<br />25.891.983 $
<br />S 72.753.918
<br />108,145$
<br />7.629.256
<br />Total Net Position
<br />45.282.394
<br />87.854.453 S
<br />118.036.312
<br />The accompanying notes to the financial statements are an integral part of this
<br />statement.
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