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<br /> <br />City of Centerville <br />May 3, 2007 <br />Page Nineteen <br /> <br />Charges for Service to Total Operating Revenues (Common-size Ratio) <br /> <br />This percentage is arrived at by dividing charges for service by total operating revenues from governmental operations. This <br />percentage indicates the percent of governmental operating revenues that are funded by user charges versus other revenues. It <br />measures the amount of control a city has in funding its governmental operating costs. <br /> <br />26% <br />24% <br />22% <br />20% <br />18% <br />16% <br />14% <br />12% <br />10% <br /> <br />. . <br />24% <br /> 23% <br />19% 19% <br /> 15% <br /> <br />2004 <br /> <br />2005 <br /> <br />2006 <br /> <br />City ratio - Peer group average I <br />Unrestricted Net Assets to Total Expenses (Common-size Ratio) <br /> <br />This percentage is arrived at by dividing total expenses by the unrestricted net assets of the city. It indicates percent of <br />unrestricted funds available at year end to pay for a current year expenses. Approximately every 8 percent represents a month of <br />funds available to cover expenses, so a percentage of 25 percent would indicate funds available to cover 3 months of expenses. <br /> <br />260% <br />240% <br />220% <br />200% <br />180% <br />160% <br />140% <br />120% <br />100% <br />80% <br />60% <br /> <br /> 225% <br />- <br />- <br /> 158% <br /> 117% <br /> . . <br /> 103% 94% <br /> <br />2004 <br /> <br />2005 <br /> <br />2006 <br /> <br />City ratio - Peer group average I <br /> <br />952.835.9090 . Fax 952.835.:~261 <br /> <br />www.aemcpas.com <br />