RubinBrown Public Sector Stats 2013

Financial Ratio Study for St. Louis Metropolitan Area Municipalities Fiscal Years Ending in 2012

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

First Quartile

Quartile Breakpoint

Second Quartile

Third Quartile

Quartile Breakpoint

Fourth Quartile

2012 Average

2011 Average

Median

GOVERNMENT-WIDE RATIOS

General Ratios

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

10.4%

6.3%

2.2%

4.7%

8.6%

Revenue coverage ratio (times)

1.22

1.15

1.05

1.18

1.23

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

48.6%

28.6%

-29.0%

-4.1%

-0.2%

35.5%

44.8%

48.3%

43.7%

42.2%

Liquidity Ratio

Liquidity ratio (times)

5.13

3.40

2.26

4.10

3.93

Debt Ratios

Debt to assets leverage ratio (times)

0.09

0.19

0.35

0.30

0.34

Total debt per capita ($ per citizen)

$197.46

$680.22

$1,558.07

$1,300.85

$1,348.89

Revenue Ratios

Tax revenue per capita ($ per citizen)

$631.53

$745.49

$941.51

$963.43

$924.32

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

5.5%

8.0%

13.6%

12.7%

11.5%

Expense Ratios

Total expenses per capita ($ per citizen)

$766.03

$996.47

$1,297.93

$1,163.87

$1,074.86

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

$92.16

$163.19

$199.03

$186.51

$164.43

$252.00

$380.55

$586.63

$451.25

$410.25

$9.81

$32.05

$66.92

$74.27

$78.11

GOVERNMENTAL FUND RATIOS

Expenditure Ratios

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

4.6%

9.7%

15.8%

15.2%

14.8%

21.0%

14.6%

8.9%

15.8%

15.6%

GENERAL FUND RATIOS

Financial Position Ratio

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

81.4%

52.0%

33.0%

59.2%

58.1%

Revenue Ratios

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

10.6%

2.0%

0.0%

6.7%

5.6%

2.5%

0.4%

0.0%

2.2%

1.4%

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