RubinBrown Public Sector Municipal Stats 2019

Financial Ratio Study for St. Louis Metropolitan Area Municipalities Fiscal Years Ending in 2018

◀ More Favorable

Less Favorable ▶

2017 Median

2016W 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

10.1%

3.3%

0.8%

3.3%

3.1%

2.7%

Revenue coverage ratio (times)

1.16

1.09

1.03

1.09

1.08

1.07

Accumulated depreciation as a % of depreciable capital assets

38.3%

47.9%

55.7%

47.9%

47.8%

47.2%

Liquidity Ratio Liquidity ratio (times)

3.85

2.63

1.65

2.63

2.81

3.23

Debt Ratios Debt to assets leverage ratio

4.9%

17.6%

33.6%

17.6%

16.8%

15.9%

Total debt per capita ($ per citizen)

$201.25

$725.63

$1,674.58

$725.63

$681.82

$737.67

Revenue Ratios Tax revenue per capita ($ per citizen)

$756.07

$904.12

$1,278.89

$904.12

$862.36

$865.26

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

4.4%

9.3%

14.1%

9.3%

9.7%

10.2%

Expense Ratios Total expense per capita ($ per citizen)

$901.22

$1,201.37

$1,474.70

$1,201.37

$1,112.65

$1,122.83

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

$114.23

$157.87

$247.52

$157.87

$166.79

$166.11

$291.07

$461.84

$673.59

$461.84

$437.25

$451.65

$6.74

$26.40

$66.28

$26.40

$29.57

$27.90

3.7%

9.2%

13.6%

9.2%

8.9%

11.3%

28.2%

17.3%

10.0%

17.3%

22.7%

17.7%

77.9%

47.1%

35.6%

47.1%

49.6%

44.3%

Revenue Ratios Operating margin

9.4%

1.6%

-3.5%

1.6%

-1.2%

1.5%

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

0.1%

3.0%

9.5%

3.0%

2.6%

3.6%

0.0%

0.3%

4.4%

0.3%

0.7%

0.1%

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

St. Louis Metropolitan Area

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