RubinBrown Public Sector Stats 2014

Financial Ratio Study for St. Louis Metropolitan Area Municipalities Fiscal Years Ending in 2013

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

First Quartile

Quartile Breakpoint

Second Quartile

Third Quartile

Quartile Breakpoint

Fourth Quartile

2013 Average

2012 Average

Median

GOVERNMENT-WIDE RATIOS

General Ratios

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

7.4%

3.8%

1.2%

3.2%

4.7%

Revenue coverage ratio (times)

1.17

1.10

1.04

1.10

1.18

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

56.6%

31.4%

-18.1%

-2.4%

-4.1%

37.9%

45.4%

50.1%

44.0%

43.7%

Liquidity Ratio

Liquidity ratio (times)

6.10

3.94

2.10

4.50

4.10

Debt Ratios

Debt to assets leverage ratio (times)

0.08

0.18

0.30

0.29

0.30

Total debt per capita ($ per citizen)

$188.19

$619.59

$1,266.53

$1,093.79

$1,300.85

Revenue Ratios

Tax revenue per capita ($ per citizen)

$628.49

$779.73

$1,009.24

$927.74

$963.43

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

3.9%

7.6%

12.8%

10.1%

12.7%

Expense Ratios

Total expense per capita ($ per citizen)

$780.82

$1,007.55

$1,271.22

$1,158.78

$1,163.87

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

$96.70

$135.46

$203.47

$178.61

$186.51

$255.30

$385.97

$542.16

$451.09

$451.25

$11.91

$28.69

$65.06

$75.32

$74.27

GOVERNMENTAL FUND RATIOS

Expenditure Ratios

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

5.2%

9.9%

14.8%

14.8%

15.2%

20.7%

14.6%

10.1%

15.7%

15.8%

GENERAL FUND RATIOS

Financial Position Ratio

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

76.8%

51.1%

32.3%

60.1%

59.2%

Revenue Ratios

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

0.0%

1.4%

9.4%

6.9%

6.7%

0.0%

0.3%

3.4%

2.1%

2.3%

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