RubinBrown Public Sector Stats 2011
St. Louis 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
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)
7.0%
4.1%
-0.5%
1.4% 6.9%
1.18
1.10
0.99
1.03
1.14
51.5%
22.2%
-33.5%
6.6% 8.3%
35.5%
42.3%
49.5%
44.9% 44.6%
5.17
2.78
2.28
2.25
2.85
0.12
0.30
0.52
0.31
0.27
Total debt per capita ($ per citizen)
$361.27
$984.30
$1,755.37
$1,069.89 $1,048.72
Government-wide Revenue Ratios Tax revenues per capita ($ per citizen)
$591.16
$737.89
$1,124.72
$700.69 $721.67
Total grants, contributions and intergovernmental revenues as a percent of total revenues (%)
4.5%
9.6%
15.0%
12.5% 14.0%
Government-wide Expense Ratios Total expenses per capita ($ per citizen) Total general government (administration) expenses per capita ($ per citizen) Total public safety expenses per capita ($ per citizen)
$807.80
$988.20
$1,406.04
$964.10 $895.08
$94.36
$141.19
$215.74
$143.95 $143.69
$245.26
$332.20
$588.57
$305.21 $318.47
Total interest expenses per capita ($ per citizen)
$16.89
$46.00
$92.51
$54.09 $53.70
GOVERNMENTAL FUND RATIOS General Fund Expenditure Ratios Debt service expenditures as a percent of total revenues (%)
6.8%
12.2%
16.9%
13.3% 15.4%
Capital outlay expenditures as a percent of total expenditures (%)
24.4%
14.4%
7.6%
21.1% 21.1%
GENERAL FUND RATIOS General Fund Financial Position Ratio Unreserved fund balance as a percent of total revenues (%)
71.4%
45.9%
23.8%
52.3% 51.7%
General Fund Revenue Ratios
Intergovernmental revenue as a percent of total revenue (%) Transfers in as a percent of total revenues and transfers in (%)
0.0%
2.1%
9.7%
7.4% 7.8%
0.0%
0.3%
2.3%
1.5% 1.5%
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