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City of Paris
<br />Balance Sheet - Governmental Funds
<br />September 30, 2012
<br />Debt
<br />General Service Capital Projects
<br />ASSETS
<br />Cash and Cash Equivalents $ 7,963,921 $ 2,385,823
<br />Investments 2,464,605 -
<br />Receivables (Net of Allowance
<br />for Uncollectibles) 2,027,008 93,599
<br />Due from Other Funds - 499,046
<br />Inventories 218,117 -
<br />Due from Other Governments 547,712 -
<br />$ 2,040,274
<br />Statement 3
<br />Other Total
<br />Governmental Governmental
<br />Funds Funds
<br />$ 312,273 $ 12,702,291
<br />421,082 2,885,687
<br />52,216 2,172,823
<br />73,591 572,637
<br />- 218,117
<br />223,065 770,777
<br />Total Assets $ 13,221,363 $ 2,978,468 $ 2,040,274 $ 1,082,227 $ 19,322,332
<br />LIABILITIES AND FUND BALANCES
<br />Liabilities:
<br />Accounts Payable $ 500,143 $ - $ 40,294 $ 1,384 $ 541,821
<br />Due to Other Funds 73,591 93,258 - - 166,849
<br />Deferred Revenue 664,919 87,599 - - 752,518
<br />Total Liabilities 1,238,653 180,857 40,294 1,384 1,461,188
<br />Fund Balances:
<br />Nonspendable:
<br />Inventory
<br />Permanent Library Funds
<br />Restricted for:
<br />Debt Service
<br />Capital Projects
<br />Notes
<br />Law Enforcement
<br />Health
<br />Assigned:
<br />Library
<br />Community Development
<br />Unassigned: General Fund
<br />Total Fund Balances
<br />Total Liabilities and
<br />Fund Balances
<br />218,117
<br />2,797,611
<br />�
<br />1,999,980
<br />- 218,117
<br />89,632 89,632
<br />- 2,797,611
<br />- 1,999,980
<br />92,216 92,216
<br />140,953 140,953
<br />301,579 301,579
<br />_ _ - 126,182 126,182
<br />_ _ - 330,281 330,281
<br />11,764,593 - - - 11,764,593
<br />11,982,710 2,797,611 1,999,980 1,080,843 17,861,144
<br />$ 13,221,363 $ 2,885,210 $ 2,040,274 $ 1,082,227
<br />Amounts reported for governmental activities in the statement of net assets are different because:
<br />Capital assets used in governmental activities are not financial resources and, therefore,
<br />are not reported in the funds. (Net of Accumulated Depreciation)
<br />Other long-term assets are not available to pay for current-period expenditures and, therefore,
<br />a- deferred or not reflected in the funds.
<br />Lo..�-term liabilities, including bonds payable, are not due and payable in the current period GS` 1�
<br />therefore, are not reported in the funds.
<br />Net assets of governmental activities
<br />The accompanying notes to the financial statements are an integral part of this statement.
<br />16
<br />38,282,953
<br />1,164,271
<br />(11,653,285)
<br />$ 45,655,083
<br />
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