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City of Paris, Texas <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended September 30, 2011 <br />TABLE OF CONTENTS <br />Page <br />INTRODUCTORY SECTION <br />Letter of Transmittal <br />I-1 <br />Certificate of Achievement for Excellence in Financial Reporting <br />I-7 <br />City of Paris Organizational Chart <br />I-8 <br />List of Elected and Appointed Officials <br />I-9 <br />FINANCIAL SECTION <br />Statement <br />Independent Auditors' Report <br />1 <br />Management's Discussion and Analysis <br />3 <br />Financial Statements: <br />Government-Wide Financial Statements: <br />Statement of Net Assets <br />12 <br />1 <br />Statement of Activities <br />14 <br />2 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds <br />16 <br />3 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds....... <br />17 <br />4 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund <br />Balances of Governmental Funds to the Statement of Activities <br />19 <br />5 <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Budget and Actual- General Fund <br />20 <br />6 <br />Statement of Net Assets - Proprietary Funds <br />22 <br />7 <br />Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds........... <br />24 <br />8 <br />Statement of Cash Flows - Proprietary Funds <br />25 <br />9 <br />Notes to Financial Statements <br />27 <br />- <br />Schedule <br />Combining and Individual Fund Statements and Schedules: <br />Combining Balance Sheet - Nonmajor Governmental Funds <br />58 <br />1 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Nonmajor Governmental Funds <br />60 <br />2 <br />Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual: <br />Criminal Justice Division Grant Special Revenue Fund <br />62 <br />3 <br />Community Development Block Grant Special Revenue Fund . <br />63 <br />4 <br />Special Revenue Fund <br />64 <br />5 <br />Health Department Fund <br />65 <br />6 <br />Debt Service Fund <br />66 <br />7 <br />Capital Projects Fund <br />67 <br />8 <br />Capital Assets Used in the Operation of Governmental Funds: <br />Comparative Schedules by Source <br />68 <br />9 <br />Schedule by Function and Activity <br />69 <br />10 <br />Schedule of Changes by Function and Activity <br />71 <br />11 <br />