RubinBrown Public Sector Stats 2011

St. Louis Metropolitan Area - Population Less 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)

10.1%

4.0%

-3.7%

-6.9% 14.4%

1.18

1.06

0.97

0.90

1.16

42.0%

12.0%

-77.4%

-25.4% -14.8%

30.0%

38.0%

48.6%

40.1% 41.2%

5.19

3.35

2.28

1.50

2.34

0.10

0.37

0.62

0.43

0.39

Total debt per capita ($ per citizen)

$361.27

$1,151.15

$3,075.35

$1,723.69 $1,538.36

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

$702.20

$843.21

$1,441.36

$988.13 $962.9

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

3.2%

5.2%

11.1%

5.9% 10.2%

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)

$894.22

$1,242.22

$1,904.98

$1,471.14 $1,158.48

$94.76

$159.50

$275.64

$195.12 $166.10

$284.93

$570.08

$675.88

$486.74 $451.17

Total interest expenses per capita ($ per citizen)

$18.51

$52.68

$142.42

$88.43 $78.31

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

8.2%

13.2%

18.5%

16.8% 15.9%

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

21.4%

14.5%

7.2%

21.8% 18.1%

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

71.4%

30.0%

11.2%

52.5% 50.6%

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%

0.6%

9.7%

6.2% 6.4%

0.0%

0.0%

2.1%

1.4% 1.3%

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