RubinBrown Public Sector Stats 2013

Financial Ratio Study for Kansas City 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 (%)

5.1%

3.3%

-0.9%

1.9%

2.2%

Revenue coverage ratio (times)

1.15

1.05

0.94

1.06

1.05

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

54.9%

26.7%

-5.4%

7.7%

7.0%

33.8%

40.9%

43.1%

42.4%

41.7%

Liquidity Ratio

Liquidity ratio (times)

2.38

1.57

1.20

2.22

1.95

Debt Ratios

Debt to assets leverage ratio (times)

0.13

0.30

0.45

0.33

0.31

Total debt per capita ($ per citizen)

$834.24

$1,201.03

$1,842.30

$1,433.62

$1,419.85

Revenue Ratios

Tax revenue per capita ($ per citizen)

$563.89

$632.12

$756.29

$775.34

$773.19

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

3.9%

7.3%

11.8%

9.8%

12.4%

Expense Ratios

Total expenses per capita ($ per citizen)

$829.63

$954.94

$1,139.38

$1,100.50

$1,155.80

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

$102.82

$145.55

$196.32

$175.42

$184.72

$280.69

$326.91

$451.79

$406.82

$429.83

$37.85

$55.90

$82.01

$64.08

$55.97

GOVERNMENTAL FUND RATIOS

Expenditure Ratios

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

12.7%

15.4%

24.9%

19.4%

18.3%

24.5%

18.1%

12.2%

18.3%

17.9%

GENERAL FUND RATIOS

Financial Position Ratio

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

49.4%

40.4%

23.1%

35.7%

30.9%

Revenue Ratios

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

0.3%

1.5%

9.6%

5.3%

5.7%

0.7%

2.7%

6.6%

4.8%

4.6%

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