RubinBrown Public Sector Stats 2012

Financial Ratio Study for State of Colorado Municipalities Fiscal Years Ending in 2011

INTO WHICH QUARTILE DOES YOUR MUNICIPALITY FALL? ◀ More Favorable Less Favorable ▶

First Quartile

Quartile Breakpoint

Second Quartile

Third Quartile

Quartile Breakpoint

Fourth Quartile

2011 Average

2010 Average

Median

GOVERNMENT-WIDE RATIOS

General Ratios

Change in net assets as a percent of net assets (%)

4.9%

2.3%

1.0%

3.1%

2.9%

Revenue coverage ratio (times)

1.15

1.09

1.04

1.11

1.08

Unrestricted net assets as a percent of total current year revenue (%) Accumulated depreciation as a percent of depreciable capital assets (%)

81.2%

46.0%

27.6%

54.7%

52.3%

32.8%

40.7%

50.8%

40.2%

42.6%

Liquidity Ratio

Liquidity ratio (times)

3.55

2.63

1.58

2.67

2.36

Debt Ratios

Debt to assets leverage ratio (times)

0.02

0.09

0.16

0.12

0.15

Total debt per capita ($ per citizen)

$154.00

$387.56

$1,222.30

$844.41

$965.56

Revenue Ratios

Tax revenue per capita ($ per citizen)

$569.34

$759.96

$1,053.62

$872.41

$950.76

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

7.8%

13.4%

18.5%

14.9%

14.2%

Expense Ratios

Total expense per capita ($ per citizen)

$811.82

$1,041.17

$1,279.78

$1,140.93

$1,248.06

Total general government (administration) expense per capita ($ per citizen) Total public safety expense per capita ($ per citizen) Total interest expense per capita ($ per citizen)

$137.14

$201.28

$322.52

$242.41

$253.91

$250.71

$354.19

$444.25

$369.72

$397.18

$5.57

$18.41

$63.40

$34.84

$42.19

GOVERNMENTAL FUND RATIOS

Expenditure Ratios

Debt service expenditures as a percent of total revenue (%) Capital outlay expenditures as a percent of total expenditures (%)

3.3%

6.4%

11.1%

6.7%

8.7%

20.0%

13.7%

9.5%

14.0%

12.2%

GENERAL FUND RATIOS

Financial Position Ratio

Unrestricted fund balance as a percent of total revenue (%)

42.3%

29.4%

20.2%

32.2%

33.0%

Revenue Ratios

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

4.5%

6.8%

11.2%

11.5%

8.1%

0.4%

1.6%

4.9%

5.3%

7.7%

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