RubinBrown Public Sector Stats 2015

Financial Ratio Study for Kansas City 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 (%)

6.3%

2.4%

-1.1%

2.8%

1.3%

Revenue coverage ratio (times)

1.15

1.05

1.00

1.07

1.01

Unrestricted net position as a percent of current year revenue (%)

49.2%

31.1%

-14.8%

5.6%

11.2%

Accumulated depreciation as a percent of depreciable capital assets (%)

34.7%

43.6%

47.4%

44.5%

42.0%

Liquidity Ratio Liquidity ratio (times)

2.36

1.40

0.96

1.95

2.61

Debt Ratios Debt to assets leverage ratio (times)

0.15

0.26

0.47

0.34

0.26

Total debt per capita ($ per citizen)

$657.23

$1,144.46

$1,664.65

$1,382.11

$1,394.59

Revenue Ratios Tax revenue per capita ($ per citizen)

$599.25

$698.87

$803.63

$858.10

$817.64

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

4.3%

7.6%

14.0%

10.5%

6.6%

Expense Ratios Total expense per capita ($ per citizen)

$858.20

$1,012.91

$1,190.91

$1,214.00 $1,190.74

Total general government (administration) expense per capita ($ per citizen)

$105.13

$152.05

$219.35

$218.90

$196.51

Total public safety expense per capita ($ per citizen)

$279.02

$350.74

$440.12

$443.47

$453.45

Total interest expense per capita ($ per citizen)

$23.79

$53.24

$65.09

$55.69

$55.05

GOVERNMENTAL FUND RATIOS

Expenditure Ratios Total debt service expenditures as a percent of total revenue (%)

12.3%

13.9%

17.0%

19.5%

26.3%

Capital outlay expenditures as a percent of total expenditures (%)

31.0%

21.5%

10.3%

20.1%

17.5%

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 (%)

46.3%

36.3%

24.3%

35.6%

32.5%

0.1%

0.9%

5.1%

4.1%

5.2%

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

0.5%

2.2%

5.0%

3.3%

3.6%

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