RubinBrown Public Sector Stats 2016

Financial Ratio Study for Denver 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 (%)

7.5%

4.0%

2.4%

4.0%

4.0%

Revenue coverage ratio (times)

1.22

1.16

1.08

1.16

1.14

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

39.5%

44.8%

56.0%

44.8%

44.8%

Liquidity Ratio Liquidity ratio (times)

4.18

2.85

2.09

2.85

2.85

Debt Ratios Debt to assets leverage ratio (%)

3.5%

6.5%

14.8%

6.5%

7.4%

Total debt per capita ($ per citizen)

$122.97

$354.23

$876.02

$354.23

$390.16

Revenue Ratios Tax revenue per capita ($ per citizen)

$707.85

$879.45

$1,086.70

$879.45

$860.02

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

12.0%

18.9%

21.5%

18.9%

14.6%

Expense Ratios Total expense per capita ($ per citizen)

$913.48

$1,191.76

$1,521.38

$1,191.76 $1,132.09

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

$157.21

$256.14

$326.83

$256.14

$268.79

Total public safety expense per capita ($ per citizen)

$247.34

$352.91

$478.00

$352.91

$355.74

Total interest expense per capita ($ per citizen)

$2.95

$12.41

$43.94

$12.41

$13.46

GOVERNMENTAL FUND RATIOS

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

1.9%

4.4%

7.6%

4.4%

5.0%

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

27.1%

18.9%

11.5%

18.9%

17.5%

GENERAL FUND RATIOS

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

54.3%

31.3%

17.5%

31.3%

33.5%

Revenue Ratios Operating margin (%)

11.8%

2.6%

-1.4%

2.6%

2.5%

Intergovernmental revenue as a percent of total revenue (%)

3.2%

6.7%

9.4%

6.7%

6.7%

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

0.0%

0.9%

2.3%

0.9%

1.2%

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