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Net Position
<br />General Revenues & Proawam Revenues
<br />Net Investment in
<br />Increase
<br />2025 _
<br />....... 2024w mm _. _ _!Decrease)...,
<br />Capital Assets
<br />16,803,202
<br />11,085,414
<br />63,319,720 10,791,448 80,122,922
<br />21,876,862
<br />Restricted
<br />7,471,035
<br />8,304,997
<br />- - 7,471,035
<br />8,304,997
<br />Unrestricted
<br />12 541,987.
<br />25,891,983
<br />12,193,996 61 962,470 24 735,983
<br />87,854,453
<br />Total Net Position
<br />$ 36,816,224
<br />..ww....._e�.-
<br />$ 45,282,394
<br />�m ...
<br />$ 75,513,716 $ 72,753,918 $ 112,329,940
<br />ww.-.....::�� mow_.._
<br />$118,036,312
<br />.,.�.....�,..
<br />An additional portion of the City of Paris' net position ($7,471,035 or 6.65%) represents resources that are subject to external
<br />restrictions on how they might be used. The balance of unrestricted net position ($24,735,983 or 22.02%) may be used to meet
<br />the government's ongoing obligations to citizens and creditors.
<br />At the end of the current fiscal year, the City of Paris is able to report positive balances in all three categories of net position,
<br />both for the government as a whole, as well as for its separate governmental and business -type activities net investment in
<br />capital assets, restricted net position, and unrestricted net position. This was also true for the prior fiscal year.
<br />Statement 1 reflects the relevant deferred outflows and inflows for the fiscal year. Outflows are intended to account for the
<br />anticipated future liabilities for pension payments as well as contributions toward the cost of retiree health care and other post -
<br />employment benefits. Inflows anticipate future contributions to the pension plan and retiree health care and other post -
<br />employment benefits as well as certain asset retirement obligations.
<br />Governmental Activities
<br />Governmental activities decreased the City of Paris' net position by $4,376,164 or 10.62% during the current fiscal year. This
<br />decrease was caused by the reclassification of bond proceeds. Total general and program revenues were up $631,837 (1.37°/x).
<br />The largest contributors to this increase were sales taxes and contributed capital.
<br />General Revenues & Proawam Revenues
<br />Increase
<br />2025 _
<br />....... 2024w mm _. _ _!Decrease)...,
<br />.....
<br />Property Taxes
<br />$ 11,216,999
<br />$ 11,121,845 $
<br />95,154
<br />Sales Taxes
<br />11,402,451
<br />10,828,578
<br />573,873
<br />Franchise Taxes
<br />4,748,333
<br />4,697,982
<br />50.351
<br />Hotel Occupancy Taxes
<br />1,349,654
<br />1,451,801
<br />(102,147)
<br />Unrestricted Investment Earnings
<br />1,616,529
<br />1,968,083
<br />(351,554)
<br />Contributed Capital
<br />3,506,894
<br />1,541,522
<br />1,965,372
<br />Miscellaneous
<br />1,291,966
<br />1,519,547
<br />(227,581)
<br />Gain on Sale of Capital Assets
<br />116,666
<br />-
<br />116,666
<br />Program Revenues
<br />11 272141
<br />12f760s438_
<br />�1488r297Y „
<br />_ 46,521,633
<br />$....
<br />631,837__.,
<br />
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