RubinBrown Public Sector Stats 2011
St. Louis Metropolitan Area - Population Greater Than 20,000
Financial Ratio Study for Municipalities Fiscal Years Ending in 2010
Into which quartile does your municipality fall? t More Favorable Less Favorable u First Quartile Quartile Breakpoint Second Quartile Median Third Quartile Quartile Breakpoint Fourth Quartile
2010 Average
2009 Average
Government-wide Ratios Government-wide General Ratios Change in net assets as a percent of net assets (%) Unrestricted net assets as a percent of total current year revenue (%) Accumulated depreciation as a percent of depreciable capital assets (%) Government-wide Liquidity Ratio Liquidity ratio (times) Government-wide Debt Ratios Debt to assets leverage ratio (times) Revenue coverage ratio (times)
6.8%
5.7%
2.6%
4.2% 4.6%
1.21
1.12
1.07
1.12
1.14
52.9%
31.7%
23.6%
23.4% 20.3%
37.3%
45.1%
46.4%
46.8% 45.9%
5.17
2.77
2.43
3.18
3.17
0.12
0.19
0.30
0.26
0.23
Total debt per capita ($ per citizen)
$285.97
$699.99
$1,176.79
$841.02 $878.04
Government-wide Revenue Ratios Tax revenues per capita ($ per citizen)
$457.49
$624.60
$738.42
$600.06 $637.58
Total grants, contributions and intergovernmental revenues as a percent of total revenues (%)
9.6%
12.3%
18.4%
16.0% 16.0%
Government-wide Expense Ratios Total expenses per capita ($ per citizen) Total general government (administration) expenses per capita ($ per citizen) Total public safety expenses per capita ($ per citizen)
$600.46
$851.85
$1,058.27
$786.60 $803.26
$87.21
$122.43
$166.93
$126.04 $135.88
$176.82
$294.59
$330.93
$241.66 $272.21
Total interest expenses per capita ($ per citizen)
$16.44
$37.40
$60.07
$42.07 $45.12
GOVERNMENTAL FUND RATIOS General Fund Expenditure Ratios Debt service expenditures as a percent of total revenues (%)
5.0%
11.6%
15.2%
11.3% 15.3%
Capital outlay expenditures as a percent of total expenditures (%)
32.7%
12.1%
8.4%
20.8% 22.7%
GENERAL FUND RATIOS General Fund Financial Position Ratio Unreserved fund balance as a percent of total revenues (%)
73.1%
59.6%
41.2%
52.2% 52.3%
General Fund Revenue Ratios
Intergovernmental revenue as a percent of total revenue (%) Transfers in as a percent of total revenues and transfers in (%)
0.1%
2.1%
7.8%
8.1% 8.5%
0.02%
1.07%
2.31%
1.6% 1.6%
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