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<br />City of Paris
<br />Balance Sheet - Governmental Funds
<br />September 30, 2005
<br />
<br />Statement 3
<br />
<br /> Other Total
<br /> Debt Capital Governmental Governmental
<br /> General Service Projects Funds Funds
<br />ASSETS
<br />Cash and Cash Equivalents $ 2,601,739 $ 721,093 $ 4,099,708 $ 713,848 $ 8,136,388
<br />Receivables (Net of
<br />Allowance for
<br />Uncollectibles) 1,970,278 52,963 195 2,023,436
<br />Notes Receivable 69,474 69,474
<br />Due from Other Funds 2,018,162 2,018,162
<br />[nventories 153,043 153,043
<br />Due from Other
<br />Governments 146,388 71,404 618,421 836,213
<br />Total Assets $ 6,889,610 $ 774,056 $ 4,171,112 $ 1,401,938 $ 13,236,716
<br />LIABILITIES AND FUND BALANCES
<br />Liabilities:
<br />Accounts Payable $ 594,194 $ $ 134,226 $ 75,657 $ 804,077
<br />Due to Other Funds 175,244 175,244
<br />Due to Other Governments 1,805 1,805
<br />Deferred Revenue 766,624 48,662 815,286
<br />Total Liabilities 1,360,818 48,662 134,226 252,706 1,796,412
<br />Fund Balances:
<br />Reserved for:
<br />Construction 4,036,886 4,036,886
<br />Debt Service 725,394 725,394
<br />Notes 69,474 69,474
<br />Inventories 153,043 153,043
<br />Unreserved, Reported in:
<br />General Fund 5,375,749 5,375,749
<br />Special Revenue Funds 1,006,385 1,006,385
<br />Permanent Funds 73,373 73,373
<br />Total Fund Balances 5,528,792 725,394 4,036,886 1,149,232 11,440,304
<br />Total Liabilities and
<br />Fund Balances $ 6,889,610 $ 774,056 $ 4,171,112 $ 1,401,938
<br />
<br />Amount reported for governmental activities in the statement of net assets are different because:
<br />Capital assets used in governmental activities are not financial resources and, therefore,
<br />are not reported in the funds. (Net of Accumulated Depreciation)
<br />Other long-tenn assets are not available to pay for current-period expenditures and, therefore,
<br />are deferred in the funds.
<br />Long-term liabilities, including bonds payable, are not due and payable in the current period and,
<br />therefore, are not reported in the funds.
<br />Net assets of governmental activities
<br />
<br />39,889,961
<br />
<br />814,665
<br />
<br />(14,569,657)
<br />$ 37,575,273
<br />
<br />The accompanying notes to the financial statements are an integral part of this statement.
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