RubinBrown Public Sector Stats 2011

St. Louis 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)

7.0%

4.1%

-0.5%

1.4% 6.9%

1.18

1.10

0.99

1.03

1.14

51.5%

22.2%

-33.5%

6.6% 8.3%

35.5%

42.3%

49.5%

44.9% 44.6%

5.17

2.78

2.28

2.25

2.85

0.12

0.30

0.52

0.31

0.27

Total debt per capita ($ per citizen)

$361.27

$984.30

$1,755.37

$1,069.89 $1,048.72

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

$591.16

$737.89

$1,124.72

$700.69 $721.67

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

4.5%

9.6%

15.0%

12.5% 14.0%

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)

$807.80

$988.20

$1,406.04

$964.10 $895.08

$94.36

$141.19

$215.74

$143.95 $143.69

$245.26

$332.20

$588.57

$305.21 $318.47

Total interest expenses per capita ($ per citizen)

$16.89

$46.00

$92.51

$54.09 $53.70

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

6.8%

12.2%

16.9%

13.3% 15.4%

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

24.4%

14.4%

7.6%

21.1% 21.1%

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

71.4%

45.9%

23.8%

52.3% 51.7%

General Fund Revenue Ratios

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

0.0%

2.1%

9.7%

7.4% 7.8%

0.0%

0.3%

2.3%

1.5% 1.5%

7 | Raise Your Expectations