RubinBrown Public Sector Municipal Stats 2018

Financial Ratio Study for Kansas City 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

6.1%

1.5%

-3.6%

1.5%

0.4%

2.5%

Revenue coverage ratio (times)

1.15

1.03

0.92

1.03

1.00

1.05

Accumulated depreciation as a % of depreciable capital assets

39.4%

46.9%

51.9%

46.9%

47.0%

45.3%

Liquidity Ratio Liquidity ratio (times)

2.33

1.47

1.16

1.47

1.45

1.66

Debt Ratios Debt to assets leverage ratio

14.0%

30.5%

36.4%

30.5%

29.3%

28.4%

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

$702.59

$1,203.89

$1,618.02

$1,203.89

$1,231.06

$1,141.34

$622.41

$657.07

$928.79

$657.07

$696.93

$654.53

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

2.6%

8.1%

19.3%

8.1%

6.0%

10.8%

Expense Ratios Total expense per capita ($ per citizen)

$897.21

$1,082.57

$1,283.33

$1,082.57 $1,078.66 $1,041.56

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

$125.84

$165.74

$256.67

$165.74

$175.86

$167.83

$302.63

$371.14

$439.64

$371.14

$364.36

$346.22

$20.89

$36.05

$56.91

$36.05

$36.63

$39.52

10.7%

14.2%

16.7%

14.2%

16.9%

14.6%

30.1%

21.7%

11.1%

21.7%

16.6%

17.1%

43.8%

38.4%

30.3%

38.4%

35.7%

36.0%

Revenue Ratios Operating margin

4.7%

1.2%

-4.1%

1.2%

1.9%

1.6%

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

0.4%

1.5%

9.4%

1.5%

1.5%

1.3%

0.0%

1.8%

6.0%

1.8%

1.5%

2.2%

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

Kansas City Metropolitan Area

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