RubinBrown Public Sector Stats 2011

Denver Front Range Area

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

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)

5.3%

2.3%

0.5%

2.3%

1.14

1.08

1.02

1.07

75.6%

38.3%

27.3%

42.8%

37.6%

41.6%

51.0%

33.6%

3.46

1.91

1.03

1.96

0.05

0.12

0.29

0.11

Total debt per capita ($ per citizen)

$274.60

$579.89

$1,724.23

$609.52

Government-wide Revenue Ratios Tax revenues per capita ($ per citizen)

$648.45

$762.59

$1,343.45

$715.54

Total grants, contributions and intergovernmental revenues as a percent of total revenues (%)

9.0%

14.6%

18.3%

17.7%

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)

$905.97

$1,132.62

$1,632.28

$1,010.14

$120.05

$218.08

$335.96

$172.66

$320.86

$375.69

$509.82

$367.97

Total interest expenses per capita ($ per citizen)

$10.40

$21.13

$71.38

$29.31

GOVERNMENTAL FUND RATIOS General Fund Expenditure Ratios Debt service expenditures as a percent of total revenues (%)

3.9%

7.4%

12.6%

7.9%

Capital outlay expenditures as a percent of total expenditures (%)

18.3%

12.8%

5.3%

11.5%

GENERAL FUND RATIOS General Fund Financial Position Ratio Unreserved fund balance as a percent of total revenues (%)

36.1%

25.0%

9.7%

22.6%

General Fund Revenue Ratios

Intergovernmental revenue as a percent of total revenue (%) Transfers in as a percent of total revenues and transfers in (%)

3.3%

6.1%

12.2%

7.5%

0.2%

1.8%

5.4%

9.4%

11 | Raise Your Expectations