Local Fiscal Health Dashboard
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Name
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Overall Fiscal Strength
(out of 100)
|
General Fund Reserves
(out of 15)
|
Debt Burden
(out of 15)
|
Liquidity
(out of 10)
|
Revenue Trends
(out of 5)
|
Pension Costs
(out of 5)
|
Pension Funding
(out of 5)
|
Pension Obligations
(out of 10)
|
OPEB Obligations
(out of 10)
|
OPEB Funding
(out of 5)
|
Net Worth
(out of 15)
|
|---|
|
Name
|
Overall Fiscal Strength
(out of 100)
|
General Fund Reserves
(out of 15)
|
Debt Burden
(out of 15)
|
Liquidity
(out of 10)
|
Revenue Trends
(out of 5)
|
Pension Costs
(out of 5)
|
Pension Funding
(out of 5)
|
Pension Obligations
(out of 10)
|
OPEB Obligations
(out of 10)
|
OPEB Funding
(out of 5)
|
Net Worth
(out of 15)
|
|---|
|
Name
|
Overall Fiscal Strength
(out of 100)
|
General Fund Reserves
(out of 15)
|
Debt Burden
(out of 15)
|
Liquidity
(out of 10)
|
Revenue Trends
(out of 5)
|
Pension Costs
(out of 5)
|
Pension Funding
(out of 5)
|
Pension Obligations
(out of 10)
|
OPEB Obligations
(out of 10)
|
OPEB Funding
(out of 5)
|
Net Worth
(out of 15)
|
|---|
|
Name
|
Overall Fiscal Strength
(out of 100)
|
General Fund Reserves
(out of 15)
|
Debt Burden
(out of 15)
|
Liquidity
(out of 10)
|
Revenue Trends
(out of 5)
|
Pension Costs
(out of 5)
|
Pension Funding
(out of 5)
|
Pension Obligations
(out of 10)
|
OPEB Obligations
(out of 10)
|
OPEB Funding
(out of 5)
|
Net Worth
(out of 15)
|
|---|
|
Name
|
Overall Fiscal Strength
(out of 100)
|
General Fund Reserves
(out of 15)
|
Debt Burden
(out of 15)
|
Liquidity
(out of 10)
|
Revenue Trends
(out of 5)
|
Pension Costs
(out of 5)
|
Pension Funding
(out of 5)
|
Pension Obligations
(out of 10)
|
OPEB Obligations
(out of 10)
|
OPEB Funding
(out of 5)
|
Net Worth
(out of 15)
|
|---|
Exempt
This entity is exempt from the ACFR reporting requirement. Therefore no data is available.
Overall Fiscal Strength
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The overall fiscal strength score aggregates ten dimensions of financial strength into a single score that ranges from 0 (worst) to 100 (best). It provides a summary of the overall fiscal standing.
General Fund Reserves
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Measures how much funds the government has at its disposal to quickly address any liabilities that arise without a renewed appropriation of funds. These reserves are for emergencies, not regular spending.
General Fund Reserves
No Data
General Fund Transfers
No Data
(to other governmental funds [expressed as a negative value])
Total General Fund Expenditures
No Data
General Fund Reserves Ratio
No Data
Calculated by dividing the general fund unrestricted fund balance by general fund total expenditures minus transfers to other funds.
Debt Burden
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Measures the government’s obligations relative to its revenues.
Government-wide Long-Term Obligations
No Data
(unrelated to pension obligations or other post-employment benefits [OPEB])
Government-wide Total Revenue
No Data
Debt Burden Ratio
No Data
Calculated by dividing the government-wide long-term obligations by the revenue, to show the amount of debt relative to revenues.
Liquidity
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Measures the degree to which governments have access to liquid assets to cover any immediate cash outflow. Liquid assets consist of cash, cash equivalents, and short-term investments that can be readily converted into cash.
General Fund Cash and Investments
No Data
General Fund Total Liabilities
No Data
Liquidity Ratio
No Data
Calculated by dividing the general fund cash, cash equivalents, and investments by the general fund liabilities.
Revenue Trends
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Measures the average growth rate of revenues over the last three years.
General Fund Total Revenue
No Data
Revenue Growth Ratio
No Data
Calculated by using an equation that accounts for general fund revenues in the present year and three years prior to determine the trajectory of revenue growth or decline.
Pension Costs
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Measures the fraction of the revenues that is consumed to fund pension obligations and thus the fiscal burden that pension cost exert.
Pension Actuarially Required Contributions
No Data
Government-wide Total Revenue
No Data
Pension Actuarially Determined Contributions Ratio
No Data
Calculated by dividing the required contribution by revenues to show how much revenue is consumed by the required pension contributions.
Pension Funding
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The portion of the pension liability which is covered by pension assets and investments
Pension Fiduciary Net Position
No Data
Total Pension Liability
No Data
Pension Funding Ratio
No Data
Calculated by dividing fiduciary net position by the total pension liability, which yields the portion of the pension liability that is covered by the pension assets.
Pension Obligations
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Measures the net pension obligations relative to the annual government-wide revenues.
Net Pension Liability
No Data
A negative value here indicates an unfunded liability as derived from the audit.
Government-wide Total Revenue
No Data
Pensions Obligation Ratio
No Data
Calculated by dividing the net pension liability by government-wide revenues to show the size of unfunded pension promises relative to revenue.
OPEB Obligations
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Measure of unfunded other post employment benefit (OPEB) obligations as a share of annual government-wide revenues.
OPEB Fiduciary Net Position
No Data
OPEB Total Liabilities
No Data
Government-wide Total Revenue
No Data
OPEB Obligation Ratio
No Data
Calculated by dividing the net OPEB liability [The difference between OPEB Fiduciary Net Position and Total Liabilities] by government-wide revenues for the fiscal year to show the relative size of the OPEB obligations.
OPEB Funding
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Measures the degree to which a government fully funds its other post employment benefit (OPEB) liabilities.
OPEB Fiduciary Net Position
No Data
OPEB Total Liabilities
No Data
OPEB Funding Ratio
No Data
Calculated by dividing OPEB assets by the OPEB liability to show the extent to which the entity’s OPEB plan is funded.
Net Worth
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Rates the size of a government’s unrestricted net position relative to the annual government-wide revenues.
Government Unrestricted Net Assets
No Data
Government-wide Total Revenue
No Data
Net Worth Ratio
No Data
Calculated by dividing the entity’s unrestricted net position by revenues to show the entity’s net worth relative to its size (using annual revenues as a measure for size).
Methodology source: Giesecke, Oliver and Duffy, Seamus, State and Local Government Financial Fundamentals (September 7, 2023). Available at SSRN: https://ssrn.com/abstract=4565350 or https://dx.doi.org/10.2139/ssrn.4565350
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No Data. This district has not yet completed its Annual Audits since 2022 as of October 2024.
