RubinBrown Public Sector Stats 2012

Financial Ratio Study for Kansas City 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 (%)

6.0%

2.0%

-0.6%

2.2%

1.9%

Revenue coverage ratio (times)

1.14

1.04

0.95

1.05

0.01

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

37.8%

21.8%

-33.1%

7.0%

9.7%

31.6%

39.0%

50.6%

41.7%

39.8%

Liquidity Ratio

Liquidity ratio (times)

2.34

1.32

0.92

1.95

2.00

Debt Ratios

Debt to assets leverage ratio (times)

0.14

0.31

0.43

0.31

0.32

Total debt per capita ($ per citizen)

$833.63

$1,257.59

$1,949.66

$1,419.85

$1,516.37

Revenue Ratios

Tax revenue per capita ($ per citizen)

$539.79

$637.17

$802.79

$773.19

$765.11

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

6.1%

11.0%

16.7%

12.4%

14.2%

Expense Ratios

Total expense per capita ($ per citizen)

$794.95

$936.36

$1,181.65

$1,155.80

$1,184.19

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

$115.18

$153.99

$199.37

$184.72 $174.85

$279.40

$324.45

$411.24

$429.83

$426.33

$30.56

$54.10

$71.20

$55.97

$65.30

GOVERNMENTAL FUND RATIOS

Expenditure Ratios

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

12.4%

16.9%

25.7%

18.3%

21.4%

24.1%

17.0%

14.5%

17.9%

21.9%

GENERAL FUND RATIOS

Financial Position Ratio

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

41.4%

31.2%

17.4%

30.9%

36.2%

Revenue Ratios

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

0.2%

1.6%

9.9%

5.7%

4.8%

0.8%

2.6%

6.9%

4.6%

4.2%

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