RubinBrown Public Sector Stats 2017
Financial Ratio Study for Denver Metropolitan Area Municipalities Fiscal Years Ending in 2016
◀ More Favorable
Less Favorable ▶
Quartile Breakpoint
Quartile Breakpoint
2016 Median
2015 Median
Q1
Q2 Median Q3
Q4
GOVERNMENT-WIDE RATIOS
General Ratios Change in net position as a percent of prior year net position (%)
7.1%
5.2%
3.4%
5.2%
4.0%
Revenue coverage ratio (times)
1.26
1.17
1.09
1.17
1.16
Accumulated depreciation as a percent of depreciable capital assets (%)
39.8%
45.4%
53.9%
45.4%
44.8%
Liquidity Ratio Liquidity ratio (times)
3.49
2.83
2.05
2.83
2.85
Debt Ratios Debt to assets leverage ratio (%)
3.7%
5.9%
13.3%
5.9%
6.5%
Total debt per capita ($ per citizen)
$118.65
$511.70
$751.63
$511.70
$354.23
Revenue Ratios Tax revenue per capita ($ per citizen)
$750.60
$935.66
$1,163.24
$935.66
$879.45
Total grants, contributions & other intergovernmental revenue as a percent of total revenue (%)
11.0%
16.4%
23.0%
16.4%
18.9%
Expense Ratios Total expense per capita ($ per citizen)
$941.58
$1,224.94
$1,491.65
$1,224.94
$1,191.76
Total general government (administration) expense per capita ($ per citizen)
$158.91
$229.95
$354.56
$229.95
$256.14
Total public safety expense per capita ($ per citizen)
$258.22
$376.50
$472.39
$376.50
$352.91
Total interest expense per capita ($ per citizen)
$3.95
$15.70
$35.65
$15.70
$12.41
GOVERNMENTAL FUND RATIOS
Expenditure Ratios Total debt service expenditures as a percent of total revenue (%)
1.9%
4.2%
6.6%
4.2%
4.4%
Capital outlay expenditures as a percent of total expenditures (%)
26.7%
18.2%
12.8%
18.2%
18.9%
GENERAL FUND RATIOS
Financial Position Ratio Unrestricted fund balance (assigned and unassigned) as a percent of total expenditures net of transfers (%)
50.4%
39.6%
19.3%
39.6%
31.3%
Revenue Ratios Operating margin (%)
5.3%
1.3%
-0.6%
1.3%
2.6%
Intergovernmental revenue as a percent of total revenue (%)
2.5%
5.9%
9.0%
5.9%
6.7%
Transfers in as a percent of total revenue and transfers in (%)
0.0%
0.8%
2.3%
0.8%
0.9%
Denver Metropolitan Area
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