RubinBrown Public Sector Municipal Stats 2018

Financial Ratio Study for St. Louis Metropolitan Area Municipalities Fiscal Years Ending in 2017

◀ More Favorable

Less Favorable ▶

2016 Median

2015 Median

Q1 Quartile

Breakpoint Q2 Median Q3 Quartile

Breakpoint Q4 2017 Median

GOVERNMENT-WIDE RATIOS General Ratios Change in net position as a % of prior year net position

7.8%

3.1%

0.2%

3.1%

2.7%

4.3%

Revenue coverage ratio (times)

1.19

1.08

1.00

1.08

1.07

1.14

Accumulated depreciation as a % of depreciable capital assets

35.8%

47.8%

54.9%

47.8%

47.2%

46.6%

Liquidity Ratio Liquidity ratio (times)

4.59

2.81

1.53

2.81

3.23

2.29

Debt Ratios Debt to assets leverage ratio

5.5%

16.8%

39.8%

16.8%

15.9%

17.6%

Total debt per capita ($ per citizen) Revenue Ratios Tax revenue per capita ($ per citizen)

$204.98

$681.82

$1,705.08

$681.82

$737.67

$775.72

$643.58

$862.36

$1,149.64

$862.36

$865.26

$841.27

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

5.6%

9.7%

17.3%

9.7%

10.2%

8.8%

Expense Ratios Total expense per capita ($ per citizen)

$888.80

$1,112.65

$1,456.73

$1,112.65

$1,123.83

$1,058.74

Total general government (administration) expense per capita ($ per citizen) Total public safety expense per capita ($ per citizen) Total interest expense per capita ($ per citizen) GOVERNMENTAL FUND RATIOS Expenditure Ratios Total debt service expenditures as a % of total revenue Capital outlay expenditures as a % of total expenditures GENERAL FUND RATIOS Financial Position Ratio Unrestricted fund balance (assigned and unassigned) as a % of total expenditures net of transfers

$115.76

$166.79

$252.29

$166.79

$166.11

$161.65

$271.16

$437.25

$706.11

$437.25

$451.65

$440.77

$9.44

$29.57

$79.06

$29.57

$27.90

$28.51

3.1%

8.9%

14.5%

8.9%

11.3%

10.2%

29.5%

22.7%

15.9%

22.7%

17.7%

16.7%

75.8%

49.6%

33.1%

49.6%

44.3%

45.9%

Revenue Ratios Operating margin

2.1%

-1.2%

-3.0%

-1.2%

1.5%

1.6%

Intergovernmental revenue as a % of total revenue Transfers in as a % of total revenue and transfers in

0.1%

2.6%

9.6%

2.6%

3.6%

4.1%

0.0%

0.7%

4.4%

0.7%

0.1%

0.3%

*All numbers are listed as percent (%) unless otherwise noted

St. Louis Metropolitan Area

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