RubinBrown Public Sector Stats 2016

How the Regions Compare

St. Louis

| Kansas City | Denver | Tennessee

MEDIAN CHANGE IN NET POSITION

MUNICIPALITY’S ABILITY TO PAY CURRENT LIABILITIES (median liquidity)

9%

8.1%

7%

5%

4.0%

4.4% 2.5% 4.0%

3.8% 1.3% 2.9%

3%

3.3%

2.4%

1%

2013

2014

2015

0 lower

5

higher

AVERAGE POPULATION OF MUNICIPALITY

MUNICIPALITY’S RISK OF DEFAULTING ON DEBT (median debt to assets leverage ratio) higher

22,000

47,000

82,000

53,000

50%

RELIANCE ON EXTERNAL REVENUE SOURCES OUTSIDE OF MUNICIPALITY’S CONTROL (median total grants, contributions and other intergovernmental revenue as a percent of total revenue)

0%

50%

less reliant

more reliant

OPERATING CUSHION OF MUNICIPALITY’S GENERAL FUND (median unrestricted fund balance as a percent of total expenditures net of transfers)

50%

25%

0%

MINIMUM GFOA RECOMMENDS

lower

0%

RubinBrown Public Sector Stats 2016 | 3