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<br />
<br />
<br /> City of Paris, Texas
<br /> Changes in Fund Balances of Governmental Funds (1)
<br /> Last Ten Fiscal Years
<br /> (Modified Accrual Basis of Accounting)
<br /> Unaudited
<br /> Fiscal Year
<br /> 2000 2001 2002
<br /> Revenues
<br /> Taxes $12,772,897 $13,434,372 $13,748,657
<br /> Licenses and Permits 53,451 84,660 114,720
<br /> Fines and Fees 452,700 535,496 545,236
<br /> Use of Money and Property 348,828 305,362 204,846
<br /> Public Safety 1,800 1,800 1,800
<br /> Sanitation Fees 1,547,223 1,380,109 1,382,796
<br /> Health 1,567,331 2,353,402 2,844,927
<br /> Intergovernmental 1,026,441 1,088,493 2,197,149
<br /> Other 426,702 998,580 664,848
<br /> Total Revenues 18,197,373 20,182,274 21,704,979
<br /> Expenditures
<br /> General Government 1,521,641 1,751,664 2,340,802
<br /> Finance 505,245 440,423 439,535
<br /> Public Safety 7,928,492 8,795,690 8,222,361
<br /> Public Works 5,388,190 7,730,857 6,004,759
<br /> Health Department 693,691 691,507 747,528
<br /> Emergency Medical Service 1,376,163 1,790,374 1,824,006
<br /> Insurance Trust Fund - - -
<br /> Library 682,798 729,600 720,407
<br /> Cox Field 160,870 171,691 130,929
<br /> Other 15,459 19,501 18,460
<br /> Debt Service
<br /> Interest 212,109 640,983 531,561
<br /> Principal 195,000 290,000 390,000
<br /> Capital Outlay - - -
<br /> Total Expenditures 18,679,658 23,052,290 21,370,348
<br /> Excess of Revenues Over (Under) Expenditures (482,285) (2,870,016) 334,631
<br /> Other Financing Sources (Uses)
<br /> Proceeds of Capital Leases - - -
<br /> Transfers In 1,036,825 1,095,535 1,100,000
<br /> Transfers Out - -
<br /> Total Other Financing Sources ses) 1,036,825 1,095,535 1,100,000
<br /> Adjustment Due to Change in Accounting Principle - 750,000 -
<br /> Increase (Decrease) in Reserve or Inventory 52,951 (23,394) (19,026)
<br />
<br /> Net Change in Fund Balances $ 607,491 $ (1,047,875) $ 1,415,605
<br />
<br /> Debt Service as a Percentage o Noncapital Expenditures 2.37% 4.65% 4.67%
<br />
<br /> Source: City of Paris
<br /> Notes: (1) Includes General d Debt Service Fund for years through 2002, (2) GASB 34 adopted,
<br /> (3) Included in General Fund 2005
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<br /> 81
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