"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)"