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<br /> I <br /> <br /> City of Paris, Texas <br /> Notes on Accounting Policies for Federal Awards <br /> For the Year Ended September 30, 2009 <br /> <br /> Note 1: Basis of Presentation <br /> <br /> The accompanying schedul of expenditures of federal awards includes the federal grant activity of the City of Paris, <br /> Texas, and is presented on the modified accrual basis of accounting. The information in this schedule is presented in <br /> accordance with the requi ements of OMB Circular A-133, Audits of States Local Governments, and Non-Profit <br /> Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the <br /> preparation of, the financial statements. <br /> During the year, Federal awards did not include non-cash assistance or insurance. At year end, there were no loans or <br /> loan guarantees. <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> 121 <br />