"Performance Categories";Indicators "Over time changes in cash position";"● % changes in liquidity" "● % change in cash surplus" "● % change in average collection period" "Over time changes in revenues and expenditures";"● % change in intergovernmental revenues" "● % change in (tax) revenues" "● % change in (operating) expenditures" "Long-term assets and liabilities";"● Long-term assets" "● Long-term liabilities" "● Debt service (principal + interest payments on long-term debt)" "● Debt-to-assets ratio (long-term debt/total assets)" "● Leverage (debt as a percent of assessed value)" "Long-term financial obligations";"● Capital maintenance obligations (ratio)" "● Capital expenditure (ratio)" "● Pension obligations (ratio)" "● Debt per capita (ratio)" "Over time changes in service-levels";"● % changes in service-level demands" "○ Population composition" "○ Education level" "○ Taxable income" "● % changes in services offered" "○ Funds availability" "○ Borrowing capacity" "○ Taxation opportunities" "Risk categories" "Dependency on sources of income";"● Revenue concentration" "● % of top 10 tax payers of total tax revenues" "● Intergovernmental grants as % of total revenues" "● Budgetary payables divided by budgetary receivables except grants" "Quality of management";"● Budget accuracy" "● Compliance" "● Effectiveness of Organisational structure" "● Audit opinion" "Capability categories" "Tax capacity";"● Total tax revenues per capita" "● Property taxes" "● Income taxes" "● Sales taxes" "● Size of the tax base" "● Property values" "● Residential income" "● Retail sales" "● Tax collection ratio" "Flexibility in local government budget";"● Debt service costs as % of total revenues" "● Administrative costs as % of total revenues" "● Captial expenditures as % of revenues" "● Fiscal receivables divided by annual amortization payments (interest and principal)"