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Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Nonmajor Governmental Funds .............................................. <br />....................... <br />85 8 <br />Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and <br />Actual - <br />Special Revenue Funds ................................................... <br />....................... <br />86 9 <br />Debt Service Fund ....................................................... <br />....................... <br />87 10 <br />Capital Projects Fund ..................................................... <br />....................... <br />88 11 <br />Capital Assets Used in the Operation of Governmental Funds - <br />Comparative Schedules by Source ........................................... <br />....................... <br />89 <br />CITY OF PARIS, TEXAS <br />Table of Contents (Continued) <br />Year Ended September 30, 2024 <br />12 <br />Page Table <br />90 <br />STATISTICAL SECTION........................................................................... <br />Financial Trends <br />Net Assets/Position by Component.................................................................. 91 1 <br />Changes in NetAssets/Position..................................................................... 93 2 <br />Fund Balances of Governmental Funds............................................................... 97 3 <br />Changes in Fund Balances of Governmental Funds ..................................................... 99 4 <br />Revenue Capacity <br />Property Tax Levies and Collections................................................................. 101 5 <br />Property Tax Rates - All Direct and Overlapping Governments ............................................ 103 6 <br />Assessed and Estimated Actual Value of Property....................................................... 104 7 <br />Principal Property Taxpayers....................................................................... 106 8 <br />Debt Capacity <br />Ratio of Net General Obligation Bonded Debt to Assessed Value and <br />Net General Obligation Bonded Debt Per Capita ...................................................... 108 9 <br />Ratio of Outstanding Debt by Type.................................................................. 109 10 <br />Direct and Overlapping Governmental Activities Debt ................................................... 111 11 <br />Legal Debt Margin Information..................................................................... 112 12 <br />Revenue Pledged Coverage - Water and Sewer Revenue Bonds ........................................... 113 13 <br />Demographic and Economic Information <br />Demographic and Economic Statistics............................................................... 114 14 <br />