RubinBrown Public Sector Stats 2016

Financial Ratio Study for St. Louis 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 (%)

8.6%

4.4%

1.0%

4.4%

3.3%

Revenue coverage ratio (times)

1.21

1.15

1.04

1.15

1.10

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

38.1%

45.5%

52.6%

45.5%

45.5%

Liquidity Ratio Liquidity ratio (times)

4.17

2.70

1.88

2.70

3.52

Debt Ratios Debt to assets leverage ratio (%)

3.0%

15.8%

33.9%

15.8%

18.9%

Total debt per capita ($ per citizen)

$127.25

$480.26

$1,289.53

$480.26

$539.22

Revenue Ratios Tax revenue per capita ($ per citizen)

$624.60

$840.26

$1,074.02

$840.26

$759.62

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

6.7%

8.7%

12.4%

8.7%

9.0%

Expense Ratios Total expense per capita ($ per citizen)

$820.84

$1,017.18

$1,335.10

$1,017.18 $1,007.59

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

$104.84

$158.73

$208.17

$158.73

$162.10

Total public safety expense per capita ($ per citizen)

$244.23

$432.45

$665.04

$432.45

$404.65

Total interest expense per capita ($ per citizen)

$7.21

$25.26

$73.59

$25.26

$27.38

GOVERNMENTAL FUND RATIOS

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

3.9%

9.2%

14.3%

9.2%

9.1%

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

26.4%

17.0%

12.2%

17.0%

17.0%

GENERAL FUND RATIOS

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

71.6%

46.1%

29.7%

46.1%

48.3%

Revenue Ratios Operating margin (%)

5.3%

2.6%

-3.1%

2.6%

2.7%

Intergovernmental revenue as a percent of total revenue (%)

0.0%

3.5%

9.9%

3.5%

2.2%

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

0.0%

0.2%

2.6%

0.2%

0.3%

RubinBrown Public Sector Stats 2016 | 7