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CITY OF PARIS, TEXAS <br />Table of Contents <br />Year Ended September 30, 2025 <br />INTRODUCTORY SECTION <br />Page Statement <br />Letterof Transmittal ............. . .... , . , ............... , ............. , ......... . ... , , ........ I-1 <br />City of Paris Organizational Chart .................... ......... . .. . ............... .... . .. .. ......... 1-7 <br />List of Elected and Appointed Officials. .— . ...... .. . . . ... . ... ........ ... . . . .......... . ....... I-8 <br />FINANCIAL SECTION <br />Independent Auditors' Report...................................................... .................. <br />Management's Discussion and Analysis .. . . ................. ... ................ .... . ............... . <br />Basic Financial Statements <br />.. . .. ... ... . .. . . 85 7 <br />Capital Projects Fund............................................................................ <br />Government -Wide Financial Statements <br />Nonmajor GovenunentalFunds..................................................................... <br />87 <br />Statement of Net Position ................. ... . .... ... .......................... .......... <br />13 <br />1 <br />Statement of Activities.......................................................... ... .. ....... <br />15 <br />2 <br />Fund Financial Statements <br />Special Revenue Funds......................................................................... <br />Balance Sheet - Governmental Funds ................................................. . ...... . . ... <br />16 <br />3 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds .................. <br />18 <br />4 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund <br />Balances of Governmental Funds to the Statement of Activities ................ .............. ... . , ,.. , <br />20 <br />5 <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Budget and Actual- General Fund .................................................... ...... ........ <br />21 <br />6 <br />Statement of Net Position - Proprietary Fund ........................................ ....... .......... <br />23 <br />7 <br />Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Fund .................. . ... <br />25 <br />8 <br />Statement of Cash Flows - Proprietary Fund ............................................... . ........... <br />26 <br />9 <br />Statement of Fiduciary Net Position - Fiduciary Fund .................................................. <br />28 <br />10 <br />Statement of Changes in Fiduciary Net Position - Fiduciary Fund ....... ................................. <br />29 <br />11 <br />Notes to Financial Statements...................................................................... <br />30 <br />Required Supplementary Information <br />Schedule <br />Texas Municipal Retirement System - Schedule of Changes in Net Pension Liability and Related Ratios........ . , .. <br />79 <br />1 <br />Texas Municipal Retirement System - Schedule of City Pension Contributions ..................... ............ <br />80 <br />2 <br />Paris Firefighters' Relief and Retirement Fund - Schedule of Changes in Net Pension Liability and Related Ratios..... <br />81 <br />3 <br />Paris Firefighters' Relief and Retirement Fund - Schedule of City Contributions ................................ <br />82 <br />4 <br />Texas Municipal Retirement System - Schedule of Changes in Total OPEB Liability and Related Ratios............ <br />83 <br />5 <br />City of Paris Retiree Health Care Plan - Schedule of Changes in Total OPEB Liability and Related Ratios.... , ... , . , <br />84 <br />6 <br />Combining and Individual Nonmajor Fund Statements and Schedules <br />Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - <br />DebtService Fund................................................................ .. <br />.. . .. ... ... . .. . . 85 7 <br />Capital Projects Fund............................................................................ <br />86 8 <br />Nonmajor GovenunentalFunds..................................................................... <br />87 <br />Combining Balance Sheet - Nonmajor Governmental Funds ..................................... <br />... ... 88 9 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Nonmajor Governmental Funds .................................................. <br />.. ....... 89 10 <br />Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - <br />Special Revenue Funds......................................................................... <br />90 11 <br />Capital Assets Used in the Operation of Governmental Funds - <br />Comparative Schedules by Source ................................. ........... ................ <br />91 12 <br />