RubinBrown Public Sector Stats 2015
Financial Ratio Study for St. Louis Metropolitan Area Municipalities Fiscal Years Ending in 2014
◀ More Favorable
Less Favorable ▶
Quartile Breakpoint
Quartile Breakpoint
2014 Average
2013 Average
Q1
Q2 Median Q3
Q4
GOVERNMENT-WIDE RATIOS
General Ratios Change in net position as a percent of net position (%)
9.3%
3.3%
0.5%
0.4%
3.2%
Revenue coverage ratio (times)
1.21
1.10
1.02
1.08
1.10
Unrestricted net position as a percent of current year revenue (%)
60.2%
31.8%
-26.2%
-3.1%
-2.4%
Accumulated depreciation as a percent of depreciable capital assets (%)
39.7%
45.5%
51.6%
45.5%
44.0%
Liquidity Ratio Liquidity ratio (times)
5.33
3.52
2.22
4.48
4.50
Debt Ratios Debt to assets leverage ratio (times)
0.06
0.19
0.39
0.32
0.29
Total debt per capita ($ per citizen)
$157.84
$539.22
$1,366.52
$1,146.55
$1,093.79
Revenue Ratios Tax revenue per capita ($ per citizen)
$640.89
$759.62
$1,034.67
$928.01
$927.74
Total grants, contributions & other intergovernmental revenue as a percent of total revenue (%)
5.1%
9.0%
14.3%
10.5%
10.1%
Expense Ratios Total expense per capita ($ per citizen)
$809.34
$1,007.59
$1,294.10
$1,197.29
$1,158.78
Total general government (administration) expense per capita ($ per citizen)
$94.21
$162.10
$205.92
$179.10
$178.61
Total public safety expense per capita ($ per citizen)
$260.22
$404.65
$591.51
$460.04
$451.09
Total interest expense per capita ($ per citizen)
$4.56
$27.38
$63.84
$63.85
$75.32
GOVERNMENTAL FUND RATIOS
Expenditure Ratios Total debt service expenditures as a percent of total revenue (%)
4.3%
9.1%
15.3%
12.1%
14.8%
Capital outlay expenditures as a percent of total expenditures (%)
23.7%
17.0%
11.7%
16.9%
15.7%
GENERAL FUND RATIOS
Financial Position Ratio Unrestricted fund balance as a percent of total revenue (%) Revenue Ratios Intergovernmental revenue as a percent of total revenue (%)
73.9%
53.6%
26.8%
59.0%
60.1%
0.0%
2.2%
7.8%
5.8%
6.9%
Transfers in as a percent of total revenue and transfers in (%)
0.0%
0.3%
2.4%
2.1%
2.1%
RubinBrown Public Sector Stats 2015 | 9
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