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City of Paris, Texas <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended September 30, 2012 <br />TABLE OF CONTENTS (Continued) <br />STATISTICAL SECTION <br />Page <br />Financial Trends <br />Net Assetsby Component ........................................................... 71 <br />Changesin Net Assets .......................................... ................... 73 <br />Fund Balances of Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 <br />Changes in Fund Balances of Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 <br />Revenue Capacity <br />Property Tax Leviesand Collections ................................................... 81 <br />Property Tax Rates - All Direct and Overlapping Governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 <br />Assessed and Estunated Actual Value of Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 <br />PrincipalProperty Taxpayers ........................................................ 86 <br />Debt Capacity <br />Ratio of Net General Obligation Bonded Debt to Assessed Value and <br />Net General Obligation Bonded Debt Per Capita . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Ratio of Outstanding Debt by Type . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Direct and Overlapping Governmental Activities Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Legal Debt Margin Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Revenue Pledged Coverage - Water and Sewer Revenue Bond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />88 <br />89 <br />91 <br />92 <br />93 <br />Demographic and Economic Information <br />Demographic and Economic Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 <br />Princi al Em lo ers Ma'or Em lo ers . . . . . . . . . . . . . . . . . . . 95 <br />P P Y i J P Y) ............................ <br />Operating Information <br />Operating Indicators by Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 <br />Capital Asset Statistics by Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • • • • • ' ' ' ' � � 00 <br />Building Permits at Market Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />Full-Time Equivalent City Government Employees by Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101 <br />CONTINUING DISCLOSURE INFORMATION (Unaudited) <br />Continuing Disclosure Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 <br />Table <br />i <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />