Financial Aspects of Economic Condition. Common-size ratios Financial position Liquidity & Solvency Fiscal capacity Risk & exposure Other
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1 Financial Aspects of Economic Condition Common-size ratios Financial position Liquidity & Solvency Fiscal capacity Risk & exposure Other
2 Liquidity Does the government have the means available to cover its existing obligations in the short run?
3 Liquidity Current ratio Current assets current liabilities Quick ratio (cash + current investments) current liabilities
4 Liquidity: Current ratio Current assets current liabilities = 3.01
5 Remember not only to remove deferred revenues from the denominator, but also the corresponding assets in the numerator. = 3.15
6 In other words The government s current resources were equal to more than three times the debts that would come due during the next year.
7 Words of wisdom regarding financial position & liquidity ratios Making comparisons depends a lot on the timing of cash flows. For instance: Government A receives its major state grant payments in the last month of the fiscal year. Its financial position and liquidity ratios may look much better than those of Government B, which collects most of its property taxes in the first month of the year.
8 Solvency Does the government have the means available to cover its existing obligations in the long run?
9 Solvency: Leverage Debt-to-assets ratio Total liabilities total assets Debt-to-net-assets ratio Total liabilities net assets
10 Leverage: Debt-to-netassets Total liabilities net assets = 0.863
11 In other words More than 86 percent of the government s net assets would have to be liquidated to satisfy its liabilities immediately.
12 Is that realistic? Almost 85 percent of its net assets are invested in capital assets. However, 95 percent of its liabilities are long-term debts.
13 Solvency: Coverage Times-interest-earned (cash flow from operations + interest expense) interest expense Debt service coverage (cash flow from operations + debt service) debt service
14 Problem with Coverage Ratios There is still no cash flow statement for the government as a whole; only for the proprietary funds. Consequently, an elegantly simple ratio like this: (cash flow from operations + interest expense) interest expense becomes this
15 (general fund revenues + special revenue fund revenues general fund current expenditures special revenue fund current expenditures + enterprise funds cash flows from operations + total interest on long-term debt for governmental and business-type activities) (total interest on long-term debt for governmental and business-type activities)
16 Solvency: Alternative Ratios Liabilities total revenues Liabilities personal income Liabilities property value Liabilities population Debt service total expenditures Debt service own-source revenues
17 Financial Aspects of Economic Condition Common-size ratios Financial position Liquidity & Solvency Fiscal capacity Risk & exposure Other
18 Fiscal Capacity Does the government have the financial ability to finance needed services going forward?
19 Fiscal Capacity Debt per $100 of assessed property value (total liabilities x 100) total assessed property value Debt per capita Total liabilities population Property tax revenues per $100 of assessed value (property tax revenues x 100) total assessed property value
20 Fiscal capacity: property tax revenues per $100 of assessed value Program Revenues Changes in Net Assets Indirect Operating Capital Primary Government Expenses Charges for Grants and Grants and Governmental Business-type Component Functions/Programs Expenses Allocation Services Contributions Contributions Activities Activities Total Units Primary government: Governmental activities: General government $ 9,571,410 $ (5,580,878) $ 3,146,915 $ 843,617 Public safety 34,844,749 4,059,873 1,198,855 1,307,693 $ 62,300 $ (36,335,774) $ (36,335,774) Public works 10,128,538 3,264, ,000 2,252,615 (10,290,303) (10,290,303) Engineering services 1,299, , ,793 (706,470) (706,470) Health and sanitation (property 6,738, ,088 tax 5,612,267 revenues 575,000 x 100) (1,109,493) (1,109,493) Cemetery 735,866 55, ,496 (579,179) (579,179) Culture and recreation 11,532,350 1,858,966 3,995,199 2,450,000 (6,946,117) (6,946,117) total assessed property value Community development 2,994,389 1,740,265 2,580,000 (2,154,654) (2,154,654) Education (payment to school dist 21,893,273 (21,893,273) (21,893,273) Interest on long-term debt 6,068,121 (6,068,121) Total governmental activities 105,807,013 $ 0 15,720,525 5,176,310 4,894,915 (80,015,263) (80,015,263) Business-type activities: Water 3,595,733 4,159,350 1,159,909 $ 1,723,526 1,723,526 Sewer 4,912,853 7,170, ,010 2,743,690 2,743,690 Parking facilities 2,796,283 1,344,087 (1,452,196) (1,452,196) Total business-type activities 11,304,869 12,673,970 1,645,919 3,015,020 3,015,020 Total primary government $ 117,111,882 $ 28,394,495 $ 5,176,310 $ 6,540,834 (80,015,263) 3,015,020 (77,000,243) Component units: Landfill $ 3,382,157 $ 3,857,858 $ $ 11,397 $ 487,098 Public school system 31,186, ,765 3,937,083 (26,543,650) Total component units $ 34,568,655 $ 4,563,623 $ 3,937,083 $ 11,397 (26,056,552) General revenues: Taxes: Property taxes, levied for general purposes 51,693,573 51,693,573 Property taxes, levied for debt service 4,726,244 4,726,244 Franchise taxes 4,055,505 4,055,505 Public service taxes 8,969,887 8,969,887 Payment from Sample City 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 1,457,820 6,461,708 [(51,693, ,726,244) x 100) Investment earnings 1,958, ,349 2,559, ,763 Miscellaneous 884, , ,832 22,464 Special item gain on sale of park land 2,653,488 2,653,488 Transfers 501,409 (501,409) Total general revenues, special items, and transfers 76,900, ,865 77,105,842 29,259,208 Change in net assets (3,114,286) 3,219, ,599 3,202,656 Net assets beginning 3,923,863,884 = ,673,160 82,349, ,022,469 16,025,971 Net assets ending $ 123,558,874 $ 85,569,194 $ 209,128,068 $ 19,228,627
21 Fiscal Capacity: Caution! Be clear about definition of denominator, especially when it comes to property values!! Valuation systems differ from government to government, as does the assessment ratio the percentage of assessed value to market value Makes comparisons difficult
22 Fiscal Capacity: Additional Ratios Debt per $1,000 of personal income Sales tax revenues total retail sales Income tax revenues total personal income Expenses & revenues per capita both total and for specific client bases: spending per pupil state education aid per pupil taxes per capita
23 Financial Aspects of Economic Condition Common-size ratios Financial position Liquidity & Solvency Fiscal capacity Risk & exposure Other
24 Risk and Exposure Can the government withstand unforeseen financial difficulties?
25 Risk and Exposure Revenue dispersion (percentage distribution) Risk exposure ratio (investment revenue + intergovernmental aid) property tax revenues Tax leverage ratio operating expenses property tax revenues
26 Risk exposure ratio Changes in Net Assets Indirect Operating Capital Primary Government Expenses Charges for Grants and Grants intergovernmental and Governmental Business-type aid) Component Functions/Programs Expenses Allocation Services Contributions Contributions Activities Activities Total Units Primary government: Governmental activities: property tax revenue General government $ 9,571,410 $ (5,580,878) $ 3,146,915 $ 843,617 Public safety 34,844,749 4,059,873 1,198,855 1,307,693 $ 62,300 $ (36,335,774) $ (36,335,774) Public works 10,128,538 3,264, ,000 2,252,615 (10,290,303) (10,290,303) Engineering services 1,299, , ,793 (706,470) (706,470) Health and sanitation 6,738, ,088 5,612, ,000 (1,109,493) (1,109,493) Cemetery 735,866 55, ,496 (579,179) (579,179) Culture and recreation 11,532,350 1,858,966 3,995,199 2,450,000 (6,946,117) (6,946,117) Community development 2,994,389 1,740,265 2,580,000 (2,154,654) (2,154,654) Education (payment to school dist 21,893,273 (21,893,273) (21,893,273) Interest on long-term debt 6,068,121 (6,068,121) Total governmental activities 105,807,013 $ 0 15,720,525 5,176,310 4,894,915 (80,015,263) (80,015,263) Business-type activities: Water 3,595,733 4,159,350 1,159,909 $ 1,723,526 1,723,526 Sewer 4,912,853 7,170, ,010 2,743,690 2,743,690 Parking facilities 2,796,283 1,344,087 (1,452,196) (1,452,196) Total business-type activities 11,304,869 12,673,970 1,645,919 3,015,020 3,015,020 Total primary government $ 117,111,882 $ 28,394,495 $ 5,176,310 $ 6,540,834 (80,015,263) 3,015,020 (77,000,243) Component units: Landfill $ 3,382,157 $ 3,857,858 $ $ 11,397 $ 487,098 Public school system 31,186, ,765 3,937,083 (26,543,650) Total component units $ 34,568,655 $ 4,563,623 $ 3,937,083 $ 11,397 (26,056,552) Program Revenues(investment revenue + General revenues: Taxes: Property taxes, levied for general purposes 51,693,573 51,693,573 Property taxes, levied for debt service 4,726,244 4,726,244 Franchise taxes 4,055,505 4,055,505 Public service taxes 8,969,887 8,969,887 Payment from Sample City 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 1,457,820 6,461,708 Investment earnings 1,958, ,349 2,559, ,763 Miscellaneous 884, , ,832 22,464 Special item gain on sale of park land 2,653,488 2,653,488 Transfers 501,409 (501,409) Total general revenues, special items, and transfers 76,900, ,865 77,105,842 29,259,208 Change in net assets (3,114,286) 3,219, ,599 3,202,656 Net assets beginning 126,673,160 82,349, ,022,469 16,025,971 Net assets ending $ 123,558,874 $ 85,569,194 $ 209,128,068 $ 19,228,627
27 Risk exposure ratio Program Revenues Changes in Net Assets Indirect Operating Capital Primary Government Expenses Charges for Grants and Grants and Governmental Business-type Component Functions/Programs Expenses Allocation Services Contributions Contributions Activities Activities Total Units Primary government: Governmental activities: General government $ 9,571,410 $ (5,580,878) $ 3,146,915 $ 843,617 Public safety 34,844,749 4,059,873 1,198,855 1,307,693 $ 62,300 $ (36,335,774) $ (36,335,774) Public works 10,128,538 3,264, ,000 2,252,615 (10,290,303) (10,290,303) Engineering services 1,299, , ,793 (706,470) (706,470) (2,559, ,176, ,894,915 + Health and sanitation 6,738, ,088 5,612, ,000 (1,109,493) (1,109,493) Cemetery 735,866 55, ,496 (579,179) (579,179) Culture and recreation 11,532,350 1,858,966 3,995,199 2,450,000 (6,946,117) (6,946,117) Community development 2,994,389 1,740,265 2,580,000 (2,154,654) (2,154,654) Education (payment to school dist 21,893,273 (21,893,273) (21,893,273) Interest on long-term debt 6,068,121 (6,068,121) Total governmental activities 105,807,013 $ 0 15,720,525 5,176,310 4,894,915 (80,015,263) (80,015,263) Business-type activities: Water 3,595,733 4,159,350 1,159,909 $ 1,723,526 1,723,526 Sewer 4,912,853 7,170, ,010 2,743,690 2,743,690 Parking facilities 2,796,283 1,344,087 (1,452,196) (1,452,196) Total business-type activities 11,304,869 12,673,970 1,645,919 3,015,020 3,015,020 Total primary government $ 117,111,882 $ 28,394,495 $ 5,176,310 $ 6,540,834 (80,015,263) 3,015,020 (77,000,243) Component units: Landfill $ 3,382,157 $ 3,857,858 $ $ 11,397 $ 487,098 Public school system 31,186, ,765 3,937,083 (26,543,650) Total component units $ 34,568,655 $ 4,563,623 $ 3,937,083 $ 11,397 (26,056,552) 1,475,820) 56,419,817 = 0.25 General revenues: Taxes: Property taxes, levied for general purposes 51,693,573 51,693,573 Property taxes, levied for debt service 4,726,244 4,726,244 Franchise taxes 4,055,505 4,055,505 Public service taxes 8,969,887 8,969,887 Payment from Sample City 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 1,457,820 6,461,708 Investment earnings 1,958, ,349 2,559, ,763 Miscellaneous 884, , ,832 22,464 Special item gain on sale of park land 2,653,488 2,653,488 Transfers 501,409 (501,409) Total general revenues, special items, and transfers 76,900, ,865 77,105,842 29,259,208 Change in net assets (3,114,286) 3,219, ,599 3,202,656 Net assets beginning 126,673,160 82,349, ,022,469 16,025,971 Net assets ending $ 123,558,874 $ 85,569,194 $ 209,128,068 $ 19,228,627
28 In other words For every one percent decline in revenues beyond the government s control, property taxes would have to be raised one-quarter of one percent.
29 Tax leverage ratio Changes in Net Assets Indirect Operating Capital Primary Government Expenses Charges for Grants and Grants property and Governmental tax Business-type revenue Component Functions/Programs Expenses Allocation Services Contributions Contributions Activities Activities Total Units Primary government: Governmental activities: General government $ 9,571,410 $ (5,580,878) $ 3,146,915 $ 843,617 Public safety 34,844,749 4,059,873 1,198,855 1,307,693 $ 62,300 $ (36,335,774) $ (36,335,774) Public works 10,128,538 3,264, ,000 2,252,615 (10,290,303) (10,290,303) Engineering services 1,299, , ,793 (706,470) (706,470) Health and sanitation 6,738, ,088 5,612, ,000 (1,109,493) (1,109,493) Cemetery 735,866 55, ,496 (579,179) (579,179) Culture and recreation 11,532,350 1,858,966 3,995,199 2,450,000 (6,946,117) (6,946,117) Community development 2,994,389 1,740,265 2,580,000 (2,154,654) (2,154,654) Education (payment to school dist 21,893,273 (21,893,273) (21,893,273) Interest on long-term debt 6,068,121 (6,068,121) Total governmental activities 105,807,013 $ 0 15,720,525 5,176,310 4,894,915 (80,015,263) (80,015,263) Business-type activities: Water 3,595,733 4,159,350 1,159,909 $ 1,723,526 1,723,526 Sewer 4,912,853 7,170, ,010 2,743,690 2,743,690 Parking facilities 2,796,283 1,344,087 (1,452,196) (1,452,196) Total business-type activities 11,304,869 12,673,970 1,645,919 3,015,020 3,015,020 Total primary government $ 117,111,882 $ 28,394,495 $ 5,176,310 $ 6,540,834 (80,015,263) 3,015,020 (77,000,243) Component units: Landfill $ 3,382,157 $ 3,857,858 $ $ 11,397 $ 487,098 Public school system 31,186, ,765 3,937,083 (26,543,650) Total component units $ 34,568,655 $ 4,563,623 $ 3,937,083 $ 11,397 (26,056,552) Program RevenuesOperating expenses 117,111,882 56,419,817 = General revenues: Taxes: Property taxes, levied for general purposes 51,693,573 51,693,573 Property taxes, levied for debt service 4,726,244 4,726,244 Franchise taxes 4,055,505 4,055,505 Public service taxes 8,969,887 8,969,887 Payment from Sample City 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 1,457,820 6,461,708 Investment earnings 1,958, ,349 2,559, ,763 Miscellaneous 884, , ,832 22,464 Special item gain on sale of park land 2,653,488 2,653,488 Transfers 501,409 (501,409) Total general revenues, special items, and transfers 76,900, ,865 77,105,842 29,259,208 Change in net assets (3,114,286) 3,219, ,599 3,202,656 Net assets beginning 126,673,160 82,349, ,022,469 16,025,971 Net assets ending $ 123,558,874 $ 85,569,194 $ 209,128,068 $ 19,228,627
30 In other words For every one percent increase in operating spending, the government would have to increase property taxes almost 2.1 percent.
31 Risk and Exposure: Additional Ratios Property tax receivables current assets Property tax receivables property tax levy Uncollectable property taxes property tax levy
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