RubinBrown Public Sector Stats 2012

Financial Ratio Study for St. Louis Metropolitan Area 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 (%)

12.0%

6.6%

2.7%

8.6%

0.2%

Revenue coverage ratio (times)

1.24

1.15

1.05

1.23

1.08

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

64.3%

26.4%

-32.7%

-0.2%

1.6%

31.4%

44.8%

48.8%

42.2%

41.5%

Liquidity Ratio

Liquidity ratio (times)

5.39

3.20

1.98

3.93

3.79

Debt Ratios

Debt to assets leverage ratio (times)

0.10

0.25

0.41

0.34

0.36

Total debt per capita ($ per citizen)

$249.33

$738.22

$1,633.12

$1,348.89

$1,295.51

Revenue Ratios

Tax revenue per capita ($ per citizen)

$582.35

$733.92

$1,007.66

$924.32

$852.67

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

4.7%

7.7%

16.8%

11.5%

10.5%

Expense Ratios

Total expense per capita ($ per citizen)

$757.20

$923.12

$1,202.22

$1,074.86

$1,130.49

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

$86.18

$133.84

$208.58

$164.43

$163.22

$233.85

$355.12

$547.94

$410.25

$408.80

$13.46

$37.33

$95.74

$78.11

$68.40

GOVERNMENTAL FUND RATIOS

Expenditure Ratios

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

5.1%

13.0%

19.3%

14.8%

12.8%

24.8%

13.8%

9.9%

15.6%

18.1%

GENERAL FUND RATIOS

Financial Position Ratio

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

76.5%

52.4%

33.3%

58.1%

50.0%

Revenue Ratios

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

0.0%

1.9%

8.0%

5.6%

6.2%

0.0%

0.1%

2.0%

1.4%

1.6%

RubinBrown Public Sector Stats 2012 | 5