RubinBrown Public Sector Stats 2017

Financial Ratio Study for St. Louis 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 (%)

5.4%

3.1%

-0.8%

3.1%

4.4%

Revenue coverage ratio (times)

1.16

1.10

1.00

1.10

1.15

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

37.3%

46.4%

54.5%

46.4%

45.5%

Liquidity Ratio Liquidity ratio (times)

5.87

3.32

2.02

3.32

2.70

Debt Ratios Debt to assets leverage ratio (%)

4.3%

14.4%

30.2%

14.4%

15.8%

Total debt per capita ($ per citizen)

$128.98

$729.88

$1,267.42

$729.88

$775.72

Revenue Ratios Tax revenue per capita ($ per citizen)

$621.89

$834.21

$1,080.02

$834.21

$840.26

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

5.8%

10.0%

14.0%

10.0%

8.7%

Expense Ratios Total expense per capita ($ per citizen)

$860.05

$1,062.37

$1,475.01

$1,062.37

$1,017.18

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

$113.68

$157.04

$223.83

$157.04

$158.73

Total public safety expense per capita ($ per citizen)

$282.49

$443.42

$676.20

$443.42

$432.45

Total interest expense per capita ($ per citizen)

$3.99

$23.57

$54.90

$23.57

$25.26

GOVERNMENTAL FUND RATIOS

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

3.8%

9.8%

16.3%

9.8%

9.2%

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

25.2%

17.7%

13.4%

17.7%

17.0%

GENERAL FUND RATIOS

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

72.9%

45.6%

37.2%

45.6%

46.1%

Revenue Ratios Operating margin (%)

4.7%

2.1%

-4.0%

2.1%

2.6%

Intergovernmental revenue as a percent of total revenue (%)

0.4%

2.6%

9.2%

2.6%

3.5%

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

0.0%

0.0%

2.4%

0.0%

0.2%

St. Louis Metropolitan Area

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