RubinBrown Public Sector Stats 2011

St. Louis Metropolitan Area - Population Greater Than 20,000

Financial Ratio Study for Municipalities Fiscal Years Ending in 2010

Into which quartile does your municipality fall? t More Favorable Less Favorable u First Quartile Quartile Breakpoint Second Quartile Median Third Quartile Quartile Breakpoint Fourth Quartile

2010 Average

2009 Average

Government-wide Ratios Government-wide General Ratios Change in net assets as a percent of net assets (%) Unrestricted net assets as a percent of total current year revenue (%) Accumulated depreciation as a percent of depreciable capital assets (%) Government-wide Liquidity Ratio Liquidity ratio (times) Government-wide Debt Ratios Debt to assets leverage ratio (times) Revenue coverage ratio (times)

6.8%

5.7%

2.6%

4.2% 4.6%

1.21

1.12

1.07

1.12

1.14

52.9%

31.7%

23.6%

23.4% 20.3%

37.3%

45.1%

46.4%

46.8% 45.9%

5.17

2.77

2.43

3.18

3.17

0.12

0.19

0.30

0.26

0.23

Total debt per capita ($ per citizen)

$285.97

$699.99

$1,176.79

$841.02 $878.04

Government-wide Revenue Ratios Tax revenues per capita ($ per citizen)

$457.49

$624.60

$738.42

$600.06 $637.58

Total grants, contributions and intergovernmental revenues as a percent of total revenues (%)

9.6%

12.3%

18.4%

16.0% 16.0%

Government-wide Expense Ratios Total expenses per capita ($ per citizen) Total general government (administration) expenses per capita ($ per citizen) Total public safety expenses per capita ($ per citizen)

$600.46

$851.85

$1,058.27

$786.60 $803.26

$87.21

$122.43

$166.93

$126.04 $135.88

$176.82

$294.59

$330.93

$241.66 $272.21

Total interest expenses per capita ($ per citizen)

$16.44

$37.40

$60.07

$42.07 $45.12

GOVERNMENTAL FUND RATIOS General Fund Expenditure Ratios Debt service expenditures as a percent of total revenues (%)

5.0%

11.6%

15.2%

11.3% 15.3%

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

32.7%

12.1%

8.4%

20.8% 22.7%

GENERAL FUND RATIOS General Fund Financial Position Ratio Unreserved fund balance as a percent of total revenues (%)

73.1%

59.6%

41.2%

52.2% 52.3%

General Fund Revenue Ratios

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

0.1%

2.1%

7.8%

8.1% 8.5%

0.02%

1.07%

2.31%

1.6% 1.6%

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