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Honorable Mayor, <br />Members of the City Council, <br />and City Manager <br />City of Paris, Texas <br />Supplementary Information <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise <br />the City's basic financial statements. The combining and individual nonmajor fund financial statements are <br />presented for purposes of additional analysis and are not a required part of the basic financial statements. Such <br />information is the responsibility of management and was derived from and relates directly to the underlying <br />accounting and other records used to prepare the basic financial statements. The information has been subjected to <br />the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, <br />including comparing and reconciling such information directly to the underlying accounting and other records used <br />to prepare the basic financial statements or to the basic financial statements themselves, and other additional <br />procedures in accordance with auditing standards generally accepted in the United States of America. In our <br />opinion, the combining and individual nonmajor fund financial statements are fairly stated, in all material respects, <br />in relation to the basic financial statements as a whole. <br />Other Information <br />Management is responsible for the other information included in the annual report. The other information comprises <br />the introductory section, statistical section, and the continuing disclosure information but does not include the basic <br />financial statements and our auditors' report thereon. Our opinions on the basic financial statements do not cover the <br />other information, and we do not express an opinion or any form of assurance thereon. <br />In connection with our audit of the basic financial statements, our responsibility is to read the other information and <br />consider whether a material inconsistency exists between the other information and the basic financial statements, or <br />the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude <br />that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. <br />WcClanahan andMolmes, LLQ' <br />Certified Public Accountants <br />Paris, Texas <br />March 20, 2026 <br />