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<br />City of Paris, Texas <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended September 30,2006 <br /> <br />TABLE OF CONTENTS <br /> <br />INTRODUCTORY SECTION <br /> <br />Letter of Transmittal. . . . . . . , , . . . . . . . . . . . . . . . . . . . . . . . . . . .. ...,.,..,.....,............... <br /> <br />GFOA Certificate of Achievement. . . . . . . , . . . . . . . . . . . . . . . . .. .....................,......,. <br />City Organization Chart. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . , . . . . . . . . . . . . . . , . . . . . . <br />List of Elected and Appointed Officials. . . . . . . . . . . . . . . . , . . . . . . . . . . . . , . . . . . . . . . , . , . . . . . . . . . . . <br /> <br />FINANCIAL SECTION <br /> <br />Independent Auditors' Report. . . , . , , , . . . . . . . . . . . . . . . . . . . . .. .........,........,........... <br />Management's Discussion and Analysis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Financial Statements: <br />Government-Wide Financial Statements: <br />Statement of Net Assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Statement of Activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds, . . . . . . . . . . . . . . . . . . .. .............................. <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds. . . . . . . <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund <br />Balances of Governmental Funds to the Statement of Activities. . . . . , . . . . . . . . . . . . . . . . . . . . . . . . <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Budget and Actual - General Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Statement of Net Assets. Proprietary Funds. . . . . . . . . . . . . .. .............................. <br />Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds. . . . . . . . . . . <br />Statement of Cash Flows - Proprietary Funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Notes to Financial Statements. . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> <br />Combining and Individual Fund Statements and Schedules: <br />Combining Balance Sheet - Nonmajor Governmental Funds. . .. .............................. <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Nonmajor Governmental Funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Schedules of Revenues, Expenditures, and Changes in Fund Balances. Budget and Actual: <br />Criminal Justice Division Grant Special Revenue Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Community Development Block Grant Special Revenue Fund. .............................. <br /> <br /> <br />Special Revenue Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> <br />Health Department Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> <br /> <br />Debt Service Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .............................. <br /> <br />Capital Projects Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br /> <br />Capital Assets Used in the Operation of Governmental Funds: <br />Comparative Schedules by Source. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . <br />Schedule by Function and Activity. . . . . . . . . . . . . . . . . . . . . .. .............................. <br />Schedule of Changes by Function and Activity . . . . . . . . . . . .. .............................. <br /> <br />Page <br /> <br />I-I <br />1-7 <br />1-8 <br />1-9 <br /> <br />Statement <br /> <br />1 <br />3 <br /> <br />12 I <br />14 2 <br />16 3 <br />17 4 <br />19 5 <br />20 6 <br />22 7 <br />24 8 <br />25 9 <br />27 <br /> Schedule <br />55 <br />57 2 <br />59 3 <br />60 4 <br />61 5 <br />62 6 <br />63 7 <br />64 8 <br />65 9 <br />66 10 <br />68 11 <br />