RubinBrown Public Sector Stats 2016

Financial Ratio Study for Kansas City Metropolitan Area Municipalities Fiscal Years Ending in 2015

◀ More Favorable

Less Favorable ▶

Quartile Breakpoint

Quartile Breakpoint

2015 Median

2014 Median

Q1

Q2 Median Q3

Q4

GOVERNMENT-WIDE RATIOS

General Ratios Change in net position as a percent of prior year net position (%)

6.2%

2.5%

0.3%

2.5%

2.4%

Revenue coverage ratio (times)

1.15

1.06

1.01

1.06

1.05

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

35.3%

45.1%

49.8%

45.1%

43.6%

Liquidity Ratio Liquidity ratio (times)

2.98

1.81

0.93

1.81

1.40

Debt Ratios Debt to assets leverage ratio (%)

11.8%

27.4%

44.5%

27.4%

26.2%

Total debt per capita ($ per citizen)

$774.86

$1,078.26

$1,708.10

$1,078.26 $1,144.46

Revenue Ratios Tax revenue per capita ($ per citizen)

$584.75

$646.75

$845.40

$646.75

$698.87

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

3.1%

10.6%

17.7%

10.6%

7.6%

Expense Ratios Total expense per capita ($ per citizen)

$831.96

$1,019.59

$1,359.01

$1,019.59 $1,012.91

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

$121.82

$163.29

$229.83

$163.29

$152.05

Total public safety expense per capita ($ per citizen)

$287.05

$344.13

$436.17

$344.13

$350.74

Total interest expense per capita ($ per citizen)

$28.85

$38.74

$60.59

$38.74

$53.24

GOVERNMENTAL FUND RATIOS

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

11.1%

14.0%

23.2%

14.0%

13.9%

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

27.7%

17.3%

10.4%

17.3%

21.5%

GENERAL FUND RATIOS

Financial Position Ratio Unrestricted fund balance (assigned and unassigned) as a percent of total expenditures net of transfers (%)

61.7%

40.3%

27.3%

40.3%

41.1%

Revenue Ratios Operating margin (%)

9.8%

1.7%

0.0%

1.7%

1.7%

Intergovernmental revenue as a percent of total revenue (%)

0.2%

1.1%

10.5%

1.1%

0.9%

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

0.3%

2.1%

5.9%

2.1%

2.2%

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