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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