RubinBrown Public Sector Stats 2017

Financial Ratio Study for Kansas City Metropolitan Area Municipalities Fiscal Years Ending in 2016

◀ More Favorable

Less Favorable ▶

Quartile Breakpoint

Quartile Breakpoint

2016 Median

2015 Median

Q1

Q2 Median Q3

Q4

GOVERNMENT-WIDE RATIOS

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

4.4%

1.1%

-1.7%

1.1%

2.5%

Revenue coverage ratio (times)

1.16

1.01

0.96

1.01

1.06

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

37.3%

46.7%

51.3%

46.7%

45.1%

Liquidity Ratio Liquidity ratio (times)

2.37

1.59

1.01

1.59

1.81

Debt Ratios Debt to assets leverage ratio (%)

11.9%

29.5%

42.8%

29.5%

27.4%

Total debt per capita ($ per citizen)

$772.18

$1,195.70

$1,859.81

$1,195.70

$1,078.26

Revenue Ratios Tax revenue per capita ($ per citizen)

$613.46

$655.40

$929.44

$655.40

$646.75

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

2.6%

5.7%

15.5%

5.7%

10.6%

Expense Ratios Total expense per capita ($ per citizen)

$811.73

$1,065.03

$1,481.17

$1,065.03 $1,019.59

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

$118.57

$168.82

$268.10

$168.82

$163.29

Total public safety expense per capita ($ per citizen)

$304.68

$356.11

$443.56

$356.11

$344.13

Total interest expense per capita ($ per citizen)

$26.73

$34.87

$61.59

$34.87

$38.74

GOVERNMENTAL FUND RATIOS

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

12.2%

16.5%

21.1%

16.5%

14.0%

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

26.4%

17.2%

11.4%

17.2%

17.3%

GENERAL FUND RATIOS

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

47.8%

35.7%

31.4%

35.7%

40.3%

Revenue Ratios Operating margin (%)

5.0%

2.3%

-4.5%

2.3%

1.7%

Intergovernmental revenue as a percent of total revenue (%)

0.2%

1.5%

9.6%

1.5%

1.1%

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

0.0%

1.3%

5.8%

1.3%

2.1%

Kansas City Metropolitan Area

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