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C.A.F.R., FY 2006-07
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C.A.F.R., FY 2006-07
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9/28/2010 1:55:03 PM
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City of Paris, Texas <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended September 30, 2007 <br />TABLE OF CONTENTS Paee <br />INTRODUCTORY SECTION <br />Letter of Transmittal ..................................... .............................. I-1 <br />GFOA Certificate of Achievement ......................................................... I-7 <br />City Organization Chart ................................................................ I-8 <br />List of Elected and Appointed Officials ..................................................... I-9 <br />FINANCIAL SECTION Statement <br />Independent Auditors'Report .............................. .............................. 1 <br />Management's Discussion and Analysis ..................................................... 3 <br />Financial Statements: <br />Government-Wide Financial Statements: <br />Statement of Net Assets .............................................................. 11 1 <br />Statement of Activities ............................................................... 13 2 <br />Fund Financial Statements: <br />Balance Sheet -Governmental Funds ................................................... 15 3 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances -Governmental Funds....... 16 4 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund <br />Balances of Governmental Funds to the Statement of Activities .............................. 18 5 <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Budget and Actual -General Fund ..................................................... 19 6 <br />Statement of Net Assets -Proprietary Funds ............... .............................. 21 7 <br />Statement of Revenues, Expenses, and Changes in Fund Net Assets -Proprietary Funds........... 23 8 <br />Statement of Cash Flows -Proprietary Funds ............................................. 24 9 <br />Notes to Financial Statements .......................................................... 26 - <br />Schedule <br />Combining and Individual Fund Statements and Schedules: <br />Combining Balance Sheet - Nonmajor Governmental Funds .... .............................. 56 1 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Nonmajor Governmental Funds ......................................................... 58 2 <br />Schedules of Revenues, Expenditures, and Changes in Fund Balances -Budget and Actual: <br />Criminal Justice Division Grant Special Revenue Fund ..................................... 60 3 <br />Community Development Block Grant Special Revenue Fund . .............................. 61 4 <br />Special Revenue Fund ............................................................... 62 5 <br />Health Department Fund ............................................................. 63 6 <br />Debt Service Fund ................................... .............................. 64 7 <br />Capital Projects Fund ................................................................ 65 8 <br />Capital Assets Used in the Operation of Governmental Funds: <br />Comparative Schedules by Source ...................................................... 66 9 <br />Schedule by Function and Activity ..................................................... 67 10 <br />Schedule of Changes by Function and Activity ............. .............................. 69 11 <br />
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