RubinBrown Public Sector Municipal Stats 2019

Financial Ratio Study for Kansas City Metropolitan Area Municipalities Fiscal Years Ending in 2018

◀ More Favorable

Less Favorable ▶

2017 Median

2016 Median

Q1 Quartile

Breakpoint Q2 Median Q3 Quartile

Breakpoint Q4 2018 Median

GOVERNMENT-WIDE RATIOS General Ratios Change in net position as a % of prior year net position

7.5%

3.2%

2.0%

3.2%

1.5%

0.4%

Revenue coverage ratio (times)

1.17

1.13

1.00

1.13

1.03

1.00

Accumulated depreciation as a % of depreciable capital assets

40.2%

46.8%

52.9%

46.8%

46.9%

47.0%

Liquidity Ratio Liquidity ratio (times)

1.79

1.36

0.94

1.36

1.47

1.45

Debt Ratios Debt to assets leverage ratio

13.5%

26.3%

37.4%

26.3%

30.5%

29.3%

Total debt per capita ($ per citizen)

$835.39

$1,172.03

$1,799.91

$1,172.03

$1,203.89

$1,231.06

Revenue Ratios Tax revenue per capita ($ per citizen)

$646.06

$764.46

$984.59

$764.46

$657.07

$696.93

Total grants, contributions & other intergovernmental revenue as a % of total revenue

4.2%

7.6%

12.3%

7.6%

8.1%

6.0%

Expense Ratios Total expense per capita ($ per citizen)

$859.12

$1,080.20

$1,283.31

$1,080.20 $1,082.57 $1,078.66

Total general government (administration) expense per capita ($ per citizen) Total public safety expense per capita ($ per citizen) Total interest expense per capita ($ per citizen) GOVERNMENTAL FUND RATIOS Expenditure Ratios Total debt service expenditures as a % of total revenue Capital outlay expenditures as a % of total expenditures GENERAL FUND RATIOS Financial Position Ratio Unrestricted fund balance (assigned and unassigned) as a % of total expenditures net of transfers

$116.28

$181.02

$229.59

$181.02

$165.74

$175.86

$311.80

$387.56

$466.55

$387.56

$371.14

$364.36

$21.44

$50.14

$65.76

$50.14

$36.05

$36.63

11.1%

15.2%

23.4%

15.2%

14.2%

16.9%

32.8%

20.9%

12.7%

20.9%

21.7%

16.6%

45.8%

37.7%

31.4%

37.7%

38.4%

35.7%

Revenue Ratios Operating margin

4.2%

1.7%

-3.2%

1.7%

1.2%

1.9%

Intergovernmental revenue as a % of total revenue Transfers in as a % of total revenue and transfers in

0.6%

1.9%

9.3%

1.9%

1.5%

1.5%

0.0%

1.2%

5.0%

1.2%

1.8%

1.5%

*All numbers are listed as percent (%) unless otherwise noted

Kansas City Metropolitan Area

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