RubinBrown Public Sector Stats 2011

Kansas City Area

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)

5.0%

1.6%

-1.5%

1.2% 2.30%

1.20

1.05

0.90

1.03

1.08

43.7%

26.9%

-8.7%

20.5% 23.8%

30.6%

36.3%

44.4%

36.5% 35.5%

0.82

1.15

2.54

1.33

1.17

0.14

0.29

0.44

0.21

0.20

Total debt per capita ($ per citizen)

$822.89

$1,259.25

$2,053.36

$1,262.18 $1,188.82

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

$547.21

$647.87

$744.83

$668.05 $659.90

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

5.6%

9.6%

17.2%

15.9% 17.5%

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)

$863.63

$989.99

$1,148.94

$1,001.50 $998.58

$113.21

$152.59

$192.55

$167.65 $166.06

$267.38

$326.90

$404.55

$337.96 $331.08

Total interest expenses per capita ($ per citizen)

$32.10

$60.37

$88.10

$53.26 $51.75

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

10.6%

15.9%

23.9%

19.5% 19.6%

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

32.6%

21.6%

15.6%

22.6% 27.2%

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

47.4%

36.8%

21.1%

33.1% 34.8%

General Fund Revenue Ratios

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

0.3%

1.4%

9.2%

4.9% 5.0%

0.4%

2.6%

5.3%

5.1% 4.5%

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