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<br />R <br />Ll <br />o <br />G <br />'0 <br />; <br />IL <br />C <br /> <br />Ie <br />10, <br />~ I <br /> <br />B <br />C <br /> <br />:l <br />I <br />I <br />D <br /> <br />EJ <br />6 <br />~ <br />6 <br />D <br /> <br /> <br />city of Centerville <br />May 3, 2007 <br />Page Fourteen <br /> <br />Ratio Analysis <br /> <br /> <br />The following captures a few ratios from the City's financial statements that give some <br />group analysis. The peer group average consists of the average of Abdo, Eick & Meyers <br />The majority of these ratios :facilitate the use of economic resources focus and <br />level A combination of liquidity (ability to pay its most immediate obligations), <br />obligations), funding (COlIlparison offinancial am01mts and economic indicators <br />time) and common-size (comparison of financial data with other cities regar <br /> <br />Ratio <br /> <br />Calculation <br /> <br />2006 <br /> <br />Current <br /> <br />Current assetsIcurrent liabilities ~. <br /> <br />Debt to assets <br /> <br />Debt per capita. <br /> <br />Taxes per capita <br /> <br />Expenditures per capita <br /> <br />. .,,~, ~ '. '.' , , ' , " .' <br />. ,- ~ - . \ :.: , -1~' ' ~ ~ ' ." - '. " <br /> <br />Capital assets % left to <br />Governmental <br /> <br /> <br />Government-wide <br /> <br />'., ~.~",. ',,~',. ;:. ",", " -' <br /> <br />Government-wide <br /> <br />-. '-" " '--, 'JIlID'-,~-. .~; .'," '~-~'~.~",..,--^.~.,' <br />_~l" ,1'0,:. ,~, l(~r:"" <br />@'t,,~';;2~;,. - ,~,," ," "',' "~& 1;(;' . '" . ''I! <br />. ,- - ,." "~,, - ,:~,:_-~,;~~ , ~: <br />. " . <br /> <br />952.885.9090 · Fax 952.885.3261 <br />www.aemcpas.com <br />