Financial Health Profile 1983-1987

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09/26/88 OFFICE OF TEE STATE AUDITOR FINANCIAL HEALTH PROFILE SUMMARY BY CLASS OF CITY For the Year Ended December 31, 1987 CLASS 2 (20,000 to 90,000 in Population) Indicator Average Maximum Minimum Total Revenues - 5 Year Percent Change Change 39.4% 124.8% -4.6% State Intergovernmental Revenues - 5 Year Percent Change Change 28.0% 163.4% -5.7% Federal Intergovernmental Revenues - 5 Year Percent Change Change -42.9% 132.5% - 100.0% Local Intergovernmental Revenues - 5 Year Percent Change Change 37.4% 92.4% -100.0% Total Intergovernmental Revenues - 5 Year Percent Change Change 18.2% 135.8% -20.4% Property Taxes as a Percent of Total Revenues 29.0% 52.1% 18.0% Special Assessments as a Percent of Total Revenues 17.1% 49.8% 0.3% Total Intergovernmental Revenues as • Percent of Total Revenues 24.0% 46.5% 9.8% Limited Levy as a Percent of the Total Levy 54.8% 80.4% 41.9% Total Current Expenditures Per Capita S 325.79 S 534.39 S 161.42 Total Revenues Per Capita S 528.60 S 888.54 S 236.36 Total Expenditures Per Capita $ 637.32 S 1,050.61 S 258.41 General Obligation Indebtedness Per Capita S 270.08 S 1,322.09 S 0.00 General Obligation Debt as a Percent of Assessed Valuation 3.3% 11.1% 0.0% Special Assessment Indebtedness Per Capita S 440.11 S 1,490.99 S 16.71 Special Assessment Debt as a Percent of Assessed Valuation 5.4% 16.7% 0.3% Total liabilities (Governmental Funds) as a % of Total Revenues 83.6% 225.8% 17.7% Total fund Balance as • Percent of Total Current Expenditures 27.1% 68.2% 0.0% Interest Income as a Percent of Total Revenues 11.1% 23.8% 3.1% Debt Service as • Percent of Total Revenues 30.0% 87.7% 9.3% full -time Employees Per 1,000 in Population (Governmental Funds) 4.3 6.9 1.4 Part -time Employees Per 1,000 in Population (Governmental Funds) 3.8 13.2 0.6 Fringe Benefits as a Percent Total Payroll (Governmental Funds) 24.2% 37.2% 12.8%