2016 Financial Indicator Graphs
Generated for: FLAGSTAFF COUNTY Financial Indicator Graphs Introduction
The financial indicator graphs are intended to serve as a tool that may assist council and administration with operational decisions. The comparative measures may be useful in assessing past performance and for budget planning. Each municipality is compared to a group of similar size urban municipalities, or to rural municipalities with similar tax base. The comparison group is shown on the last slide. Custom graphs can be created comparing your municipality to other Alberta municipalities. Financial Advisory Services is available to assist you in interpreting the information contained in the graphs. Please be aware that advisors will not have access to any of the custom graphs you create, but would still be able to assist with the underlying formulas and data used to create all graphs. It should be noted that that the financial indicator graphs are point-in-time documents. The system is updated daily as new information is added to the municipal financial database. As such graphs will reflect the current data set and the results will be subject to change as the database is updated and verified. However, most information from the previous reporting year will have been posted by the fall of the subsequent year. Other points to note are: - The range for most of the graphs is 2011 to 2016. - Caution should be used when interpreting results as each municipality has unique characteristics affecting how it compares to the group. Also, circumstances may have changed since the December 31, 2016 reporting date. Financial Indicator Graphs Introduction
Financial Indicator Graphs include: o Equalized Tax Rates - Municipal/Residential/Non-Residential o Equalized Assessment Per Kilometer of Road o Non-Residential Equalized Assessment as % of Total o Tax Collection Rate o Debt & Debt Service as % of the Limits o Long Term Debt Per Capita o Major Revenue Sources Per Capita o Major Revenue Sources As % of Total Revenue (only 2016) o Broad Function Expenses Per Capita (only 2016) o Per Capita Expenses by Major Type: - Salaries, Wages & Benefits - Contracted & General Services - Materials, Goods, Supplies & Utilities - Bank Charges & Interest - Amortization o Net Book Value As % of Capital Costs o Accumulated Surplus Categories, As % (only 2016) o Accumulated Surplus Categories, Per Capita (only 2016) o Ratio of Current Assets to Current Liabilities Financial Indicator Graphs FLAGSTAFF COUNTY
Equalized Tax Rates: Net Municipal FLAGSTAFF COUNTY Median Range
15 14.6 14.4 14.0 2011 12.5% 9.7% 13.5 13.1 2012 13.1% 9.9% 12.5 2013 13.5% 10.1% 2014 14.0% 9.6% 2015 14.6% 10.6% 2016 14.4% 10.6% 10
5
2011 2012 2013 2014 2015 2016 Note: Municipal Equalized Tax Rate is calculated based on total equalized assessment and net municipal property tax.
Created on: May 10, 2018 05:14 Page 1 Financial Indicator Graphs FLAGSTAFF COUNTY
Equalized Tax Rates: Residential FLAGSTAFF COUNTY
15 Median Range
11.8 12.0 11.5 11.7 11.5 11.1 2011 11.1% 8.0% 2012 11.5% 8.1% 10 2013 11.8% 8.6% 2014 11.7% 8.5% 2015 12.0% 8.7% 2016 11.5% 8.8%
5
0 2011 2012 2013 2014 2015 2016 Note: Residential Equalized Tax Rate is calculated based on gross residential property taxes and residential equalized assessment.
Created on: May 10, 2018 05:14 Page 2 Financial Indicator Graphs FLAGSTAFF COUNTY
Equalized Tax Rates: Non-Residential FLAGSTAFF COUNTY Median Range 30
2011 17.3% 15.0% 2012 17.9% 15.7% 2013 18.5% 16.1%
20.1 19.7 2014 19.2% 15.9% 20 19.2 18.5 2015 20.1% 16.3% 17.9 17.3 2016 19.7% 16.9%
10
2011 2012 2013 2014 2015 2016 Note: Non-Residential Equalized Tax Rate is calculated based on gross non-residential property taxes and non-residential equalized assessment
Created on: May 10, 2018 05:14 Page 3 Financial Indicator Graphs FLAGSTAFF COUNTY
Total Equalized Assessment Per KM of Roads FLAGSTAFF COUNTY 10,000,000 Median Range
8,000,000
2011 468,099 553,300 2012 479,428 573,590 2013 491,138 577,875 6,000,000 2014 505,056 598,713 2015 519,298 617,423 2016 523,579 633,203
4,000,000
2,000,000
468,099 479,428 491,138 505,056 519,298 523,579
0
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 4 Financial Indicator Graphs FLAGSTAFF COUNTY
Non-Residential Assessment as % of Total Equalized Assessment FLAGSTAFF COUNTY 100 Median Range
80 2011 72.5% 58.1% 72.5 70.5 70.6 69.9 2012 70.5% 58.5% 69.1 68.0 2013 70.6% 58.5% 2014 69.9% 57.6% 60 2015 69.1% 56.8% 2016 68.0% 56.3%
40
20
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 5 Financial Indicator Graphs FLAGSTAFF COUNTY
Tax Collection Rates FLAGSTAFF COUNTY Median 100 Range
98.0 98.2 97.3 97.1 96.9 96.5 2011 98.0% 98.0% 2012 98.2% 97.7% 95 2013 96.5% 97.6% 2014 97.3% 98.1% 2015 97.1% 97.3% 2016 96.9% 96.5%
90
85
2011 2012 2013 2014 2015 2016 Note: This indicator reflects the percentage of taxes and grants in place of taxes which are collected by the municipality in the year in which they are levied.
Created on: May 10, 2018 05:14 Page 6 Financial Indicator Graphs FLAGSTAFF COUNTY
Percent of Debt Limit Used FLAGSTAFF COUNTY Median 80 Range
60 2011 0.2% 9.7% 2012 0.1% 11.1% 2013 0.2% 15.6% 2014 0.1% 12.3% 2015 0.1% 12.4% 40 2016 0.4% 13.6%
20
0.2 0.1 0.2 0.1 0.1 0.4 0
2011 2012 2013 2014 2015 2016 Note: This graph shows, in percentage terms, the municipality's debt as a percentage of the regulated limit. This is compared to the median for the group of similar municipalities.
Created on: May 10, 2018 05:14 Page 7 Financial Indicator Graphs FLAGSTAFF COUNTY
Percent of Debt Service Limit Used FLAGSTAFF COUNTY 60 Median Range
2011 1.0% 8.8% 40 2012 0.6% 8.6% 2013 0.4% 10.6% 2014 0.3% 10.7% 2015 0.2% 10.9% 2016 0.8% 11.6%
20
1.0 0.6 0.4 0.3 0.2 0.8 0
2011 2012 2013 2014 2015 2016 Note: This graph shows, in percentage terms, the municipality's current debt servicing requirement relative to the regulated limit. This is compared to the median for the group of similar municipalities.
Created on: May 10, 2018 05:14 Page 8 Financial Indicator Graphs FLAGSTAFF COUNTY
Long Term Municipal Debt Per Capita FLAGSTAFF COUNTY 5,000 Median Range
4,000
2011 17 453 2012 9 674
3,000 2013 20 725 2014 15 633 2015 9 614 2016 44 809 2,000
1,000
17 9 20 15 9 44 0
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 9 Financial Indicator Graphs FLAGSTAFF COUNTY
Revenue Sources Per Capita: Net Municipal Property Taxes FLAGSTAFF COUNTY 8,000 Median Range
6,409 6,267 6,098 2011 4,663 2,710 6,000 5,744 2012 5,406 2,875 5,406 2013 5,744 3,054
4,663 2014 6,098 3,040 2015 6,409 3,457 2016 6,267 3,766 4,000
2,000
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 10 Financial Indicator Graphs FLAGSTAFF COUNTY
Revenue Sources Per Capita: Total Grants FLAGSTAFF COUNTY Median Range
8,000
2011 944 1,032 2012 1,137 885 6,000 2013 864 1,085 2014 433 706 2015 294 857 2016 773 848 4,000
2,000 1,137 944 864 773 433 294 0
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 11 Financial Indicator Graphs FLAGSTAFF COUNTY
Revenue Sources Per Capita: Sales and User Charges FLAGSTAFF COUNTY Median Range
1,000
2011 154 163 2012 90 207 2013 280 241 2014 233 233 2015 199 232 2016 260 222
500
280 260 233 199 154 90
0
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 12 Financial Indicator Graphs FLAGSTAFF COUNTY
Major Revenue Sources As % of Total Revenue, 2016
FLAGSTAFF COUNTY Group Median Group Maximum 83 83 80
70
60
40
31
20 16 16
10
3 4 0 Net Municipal Property Tax Total Grants Sales and User Charges
Created on: May 10, 2018 05:14 Page 13 Financial Indicator Graphs FLAGSTAFF COUNTY
Major Expenditures Per Capita by Broad Function, 2016
FLAGSTAFF COUNTY Group Median 8,000 Group Maximum 7,439
6,134 6,000
4,342 4,000 3,874 3,489
2,820 2,460
2,000
1,216 884 879 720 671 352 354 194 198 269 189 0 General Government Protective Services Transportation Environment Recreation Total
Created on: May 10, 2018 05:14 Page 14 Financial Indicator Graphs FLAGSTAFF COUNTY
Major Expenditures Per Capita by Type: Salaries, Wages and Benefits FLAGSTAFF COUNTY Median Range 2,500
2,197 2,156 2011 1,525 1,108 2,052 2,061 2012 1,893 1,038 2,000 1,893 2013 2,052 1,150 2014 2,156 1,204 2015 2,197 1,236 1,525 2016 2,061 1,345 1,500
1,000
500
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 15 Financial Indicator Graphs FLAGSTAFF COUNTY
Major Expenditures Per Capita by Type: Contracted and General Services FLAGSTAFF COUNTY Median Range
6,000
2011 805 684 2012 579 595 2013 795 795 2014 716 645 4,000 2015 804 804 2016 886 723
2,000
886 805 795 716 804 579
0
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 16 Financial Indicator Graphs FLAGSTAFF COUNTY
Major Expenditures Per Capita by Type: Materials, Goods, Supplies and Utilities FLAGSTAFF COUNTY Median Range 2,000
2011 698 503 2012 961 665 1,500 2013 1,286 649 1,286 1,240 1,259 2014 1,240 563 1,099 2015 1,259 693 961 2016 1,099 638 1,000
698
500
0
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 17 Financial Indicator Graphs FLAGSTAFF COUNTY
Major Expenditures Per Capita by Type: Interest and Banking FLAGSTAFF COUNTY Median Range
150
2011 1 10 2012 0 12 2013 1 13 2014 1 29 100 2015 0 26 2016 0 26
50
1 0 1 1 0 0 0
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 18 Financial Indicator Graphs FLAGSTAFF COUNTY
Major Expenditures Per Capita by Type: Amortization of Tangible Capital Assets FLAGSTAFF COUNTY 2,500 Median Range
2,000
2011 949 613 2012 1,111 668 2013 1,149 752 1,500 2014 1,200 906 1,250 1,200 1,214 2015 1,214 799 1,149 1,111 2016 1,250 903
1,000 949
500
0
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 19 Financial Indicator Graphs FLAGSTAFF COUNTY
Net Book Value as % of Total Capital Property Costs FLAGSTAFF COUNTY Median 80 Range
2011 52.6% 52.6% 2012 52.0% 52.8% 60 2013 51.5% 52.3% 52.6 52.0 51.5 50.9 2014 50.9% 53.1% 49.4 48.8 2015 49.4% 52.2% 2016 48.8% 52.0%
40
20
2011 2012 2013 2014 2015 2016
Created on: May 10, 2018 05:14 Page 20 Financial Indicator Graphs FLAGSTAFF COUNTY
Accumulated Surplus Categories as % of Total, 2016
FLAGSTAFF COUNTY Group Median 100 Group Maximum 92
80 78
63 60
40 37
24 20 19 15 13
3 0 Unrestricted Restricted Equity in TCA
Created on: May 10, 2018 05:14 Page 21 Financial Indicator Graphs FLAGSTAFF COUNTY
Accumulated Surplus Per Capita, 2016
FLAGSTAFF COUNTY Group Median Group Maximum 62,386 60,000
53,661
40,000 35,126
22,294 20,750 20,000 15,930 13,110
8,340 4,491 4,491 4,058 680 0 Unrestricted Restricted Equity in TCA Total
Created on: May 10, 2018 05:14 Page 22 Financial Indicator Graphs FLAGSTAFF COUNTY
Ratio of Current Assets to Liabilities 7.76 7.74 Assets 7.34 Liabilities Ratio 42,596,531
40,000,000
35,878,383 5.32
30,259,159 4.65 30,000,000 26,880,141 24,929,045 23,322,655 3.40
20,000,000
12,524,800
10,000,000 7,720,282 5,691,914 3,005,614 3,220,284 3,663,879
0 2011 2012 2013 2014 2015 2016 Note: The current ratio calculation measures ability to meet short-term obligations with existing liquid assets. "Current Assets" are those which are liquid in nature (cash or an asset which can be easily converted to cash). Inventory is excluded from the calculation. "Current Liabilities" are generally obligations coming due within the next fiscal year. The ratio is shown in the centre of the column. A ratio greater than one indicates the degree to which current assets exceed current liabilities; a ratio smaller
Created on: May 10, 2018 05:14 Page 23 Financial Indicator Graphs FLAGSTAFF COUNTY
Total Equalized Assessment (in Millions)
LETHBRIDGE COUNTY 1,819
ST. PAUL NO. 19, COUNTY OF 1,799
CAMROSE COUNTY 1,795
LESSER SLAVE RIVER NO. 124, M.D. OF 1,706
VULCAN COUNTY 1,689
STETTLER NO. 6, COUNTY OF 1,635
PINCHER CREEK NO. 9, M.D. OF 1,601
NORTHERN LIGHTS, COUNTY OF 1,515
WILLOW CREEK NO. 26, M.D. OF 1,458
FLAGSTAFF COUNTY 1,427
BEAVER COUNTY 1,229
CLEAR HILLS COUNTY 1,225
LAMONT COUNTY 1,218
PAINTEARTH NO. 18, COUNTY OF 1,192
WESTLOCK COUNTY 1,025
BARRHEAD NO. 11, COUNTY OF 948
BIGHORN NO. 8, M.D. OF 913
MINBURN NO. 27, COUNTY OF 874
STARLAND COUNTY 832 800 1,000 1,200 1,400 1,600 1,800
Created on: May 10, 2018 05:14 Page 24 Financial Indicator Graphs FLAGSTAFF COUNTY
Group Population
LETHBRIDGE COUNTY 10,061
ST. PAUL NO. 19, COUNTY OF 6,168
CAMROSE COUNTY 8,004
LESSER SLAVE RIVER NO. 124, M.D. OF 3,074
VULCAN COUNTY 3,893
STETTLER NO. 6, COUNTY OF 5,103
PINCHER CREEK NO. 9, M.D. OF 3,158
NORTHERN LIGHTS, COUNTY OF 3,555
WILLOW CREEK NO. 26, M.D. OF 5,107
FLAGSTAFF COUNTY 3,591
BEAVER COUNTY 5,689
CLEAR HILLS COUNTY 2,829
LAMONT COUNTY 3,872
PAINTEARTH NO. 18, COUNTY OF 2,029
WESTLOCK COUNTY 7,644
BARRHEAD NO. 11, COUNTY OF 6,096
BIGHORN NO. 8, M.D. OF 1,341
MINBURN NO. 27, COUNTY OF 3,383
STARLAND COUNTY 2,071 2,000 4,000 6,000 8,000 10,000
Created on: May 10, 2018 05:14 Page 25 Financial Indicator Graphs FLAGSTAFF COUNTY
Equalized Assessment Per KM of Roads
LETHBRIDGE COUNTY 899,392
ST. PAUL NO. 19, COUNTY OF 886,406
CAMROSE COUNTY 703,135
LESSER SLAVE RIVER NO. 124, M.D. OF 2,443,824
VULCAN COUNTY 632,207
STETTLER NO. 6, COUNTY OF 588,887
PINCHER CREEK NO. 9, M.D. OF 1,292,257
NORTHERN LIGHTS, COUNTY OF 783,280
WILLOW CREEK NO. 26, M.D. OF 651,625
FLAGSTAFF COUNTY 523,579
BEAVER COUNTY 469,366
CLEAR HILLS COUNTY 649,161
LAMONT COUNTY 575,168
PAINTEARTH NO. 18, COUNTY OF 504,094
WESTLOCK COUNTY 468,284
BARRHEAD NO. 11, COUNTY OF 633,203
BIGHORN NO. 8, M.D. OF 8,883,451
MINBURN NO. 27, COUNTY OF 383,858
STARLAND COUNTY 474,617 0 2,000,000 4,000,000 6,000,000 8,000,000
Created on: May 10, 2018 05:14 Page 26