Basic City Financial Indicators from Annual Comprehensive Financial Reports 2004-2016 (doi:10.7910/DVN/82AAAY)

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Part 1: Document Description
Part 2: Study Description
Part 3: Data Files Description
Part 4: Variable Description
Part 5: Other Study-Related Materials
Entire Codebook

Document Description

Citation

Title:

Basic City Financial Indicators from Annual Comprehensive Financial Reports 2004-2016

Identification Number:

doi:10.7910/DVN/82AAAY

Distributor:

Harvard Dataverse

Date of Distribution:

2024-08-16

Version:

4

Bibliographic Citation:

Jimenez, Benedict, 2024, "Basic City Financial Indicators from Annual Comprehensive Financial Reports 2004-2016", https://doi.org/10.7910/DVN/82AAAY, Harvard Dataverse, V4, UNF:6:nl6SDBUWIJBb+rWAbFGr9A== [fileUNF]

Study Description

Citation

Title:

Basic City Financial Indicators from Annual Comprehensive Financial Reports 2004-2016

Identification Number:

doi:10.7910/DVN/82AAAY

Authoring Entity:

Jimenez, Benedict (Georgia State University)

Distributor:

Harvard Dataverse

Access Authority:

Jimenez, Benedict

Depositor:

Jimenez, Benedict

Date of Deposit:

2024-08-16

Holdings Information:

https://doi.org/10.7910/DVN/82AAAY

Study Scope

Keywords:

Social Sciences, city financial indicators from ACFRs

Abstract:

The dataset contains financial information from Annual Comprehensive Financial Reports or ACFRs for mid-sized to large municipal governments in the United States. These reports are prepared according to Generally Accepted Accounting Principles (GAAP) and other guidelines issued by the Governmental Accounting Standards Board (GASB).

Methodology and Processing

Sources Statement

Data Access

Other Study Description Materials

File Description--f10455253

File: City Financial Indicators from Annual Comprehensive Financial Reports 2004-2016.tab

  • Number of cases: 8762

  • No. of variables per record: 34

  • Type of File: text/tab-separated-values

Notes:

UNF:6:nl6SDBUWIJBb+rWAbFGr9A==

Variable Description

List of Variables:
  • d_muid - Unique id for place = (state FIPS code x 100000) + place FIPS code
  • year - Year
  • d_state - State FIPS code
  • d_county - County FIPS code
  • statename - State postal abbreviation
  • placename - Place name and legal/statistical area
  • gaunp_ - Unrestricted net position $, governmental activities
  • gadpc_ - Direct program costs $, governmental activities
  • gafcpr_ - Fees and charges program revenues $, governmental activities
  • gagr_ - General revenues $, governmental activities
  • gaogcpr_ - Operating grants and contributions program revenues $, governmental activities
  • gacgcpr_ - Capital grants and contributions program revenues $, governmental activities
  • gacnp_ - Change in net position $, governmental activities
  • gaunar_ - Unrestricted net assets ratio, governmental activities
  • gacnar_ - Change in net assets ratio, governmental activities
  • gaobr_ - Operating ratio, governmental activities
  • btaunp_ - Unrestricted net position $, business-type activities
  • btadpc_ - Direct program costs $, business-type activities
  • btafcpr_ - Fees and charges program revenues $, business-type activities
  • btagr_ - General revenues $, business-type activities
  • btaogcpr_ - Operating grants and contributions program revenues $, business-type activities
  • btacgcpr_ - Capital grants and contributions program revenues $, business-type activities
  • btacnp_ - Change in net position $, business-type activities
  • btaunar_ - Unrestricted net assets ratio, business-type activities
  • btacnar_ - Change in net assets ratio, business-type activities
  • btaobr_ - Operating ratio, business-type activities
  • pgunar_ - Unrestricted net assets ratio, primary government
  • pgcnar_ - Change in net assets ratio, primary government
  • pgobr_ - Operating ratio, primary government
  • gfufb_ - Unassigned fund balance $, general fund
  • gftr_ - Total revenues $, general fund
  • gfte_ - Total expenditures $, general fund
  • gfufbr_ - Unassigned fund balance ratio, general fund
  • gfor_ - Operating ratio, general fund

Variables

Unique id for place = (state FIPS code x 100000) + place FIPS code

f10455253 Location:

Summary Statistics: Mean 2385937.971810006; Valid 8762.0; Max. 5613900.0; Min. 103076.0; StDev 1664288.3269071619

Variable Format: numeric

Notes: UNF:6:9omQhN6r4PLtZAwCCSyOQQ==

Year

f10455253 Location:

Variable Format: character

Notes: UNF:6:ZIRD7tjdt5qWFBKRHlXY5A==

State FIPS code

f10455253 Location:

Summary Statistics: Max. 56.0; StDev 16.647720837354093; Valid 8762.0; Mean 23.433234421367025; Min. 1.0

Variable Format: numeric

Notes: UNF:6:o0oWZn3FRwyLeIJFNqr77g==

County FIPS code

f10455253 Location:

Summary Statistics: StDev 114.00328093406509; Min. 1.0; Mean 89.18694362017521; Valid 8762.0; Max. 810.0

Variable Format: numeric

Notes: UNF:6:1YJiYKOD9wkxfuNVMeBU7w==

State postal abbreviation

f10455253 Location:

Variable Format: character

Notes: UNF:6:p6pmATAWJng/JgJKyarZiw==

Place name and legal/statistical area

f10455253 Location:

Variable Format: character

Notes: UNF:6:SYN7dbFSnSReAYlgrYinzA==

Unrestricted net position $, governmental activities

f10455253 Location:

Summary Statistics: Valid 7891.0; Max. 1.80891494E11; Min. -1.88027418E11; Mean -1.5388481179912615E8; StDev 5.215227687880927E9

Variable Format: numeric

Notes: UNF:6:QXE3nm/zaueM/fR/i3lW3Q==

Direct program costs $, governmental activities

f10455253 Location:

Summary Statistics: StDev 4.460767474172666E9; Valid 7878.0; Mean 4.2767195577962977E8; Max. 2.39117983E11; Min. 32859.0

Variable Format: numeric

Notes: UNF:6:dflFigTAVlC+8H4ap3mtNA==

Fees and charges program revenues $, governmental activities

f10455253 Location:

Summary Statistics: Max. 3.9856055E10; StDev 5.3104641202483225E8; Mean 5.064999758403066E7; Valid 7890.0; Min. 0.0

Variable Format: numeric

Notes: UNF:6:ia466YPCMQLSnLeHOR4TVQ==

General revenues $, governmental activities

f10455253 Location:

Summary Statistics: Min. -2.35160192E9; StDev 3.023056277141271E9; Mean 2.816036292044434E8; Valid 7875.0; Max. 1.67406174208E11;

Variable Format: numeric

Notes: UNF:6:Quz+HX6JD6Wqke30t35VUQ==

Operating grants and contributions program revenues $, governmental activities

f10455253 Location:

Summary Statistics: StDev 7.989294511657566E8; Min. 0.0; Max. 2.0897593E10; Valid 7890.0; Mean 7.241902247161056E7

Variable Format: numeric

Notes: UNF:6:XMyyl4xRZ3RBmoxhwaT0tQ==

Capital grants and contributions program revenues $, governmental activities

f10455253 Location:

Summary Statistics: Mean 1.765281140321989E7; Max. 7.613405E9; Valid 7889.0; StDev 1.2447233653066236E8; Min. -2161000.0

Variable Format: numeric

Notes: UNF:6:jc3VaViM4g+yWtdySgfOhQ==

Change in net position $, governmental activities

f10455253 Location:

Summary Statistics: Max. 1.1217263E10; Mean -3594391.640934816; StDev 7.066877976979016E8; Min. -5.3701274E10; Valid 7890.0

Variable Format: numeric

Notes: UNF:6:S+6z5ftPwGth/bgJfONLuA==

Unrestricted net assets ratio, governmental activities

f10455253 Location:

Summary Statistics: Mean 0.1649787323694817; Max. 3.9549238681793213; StDev 0.6441297141487443; Valid 7877.0; Min. -5.66964864730835

Variable Format: numeric

Notes: UNF:6:B2ZffNhJzeAV4mwd1/WNkA==

Change in net assets ratio, governmental activities

f10455253 Location:

Summary Statistics: Valid 7877.0; StDev 0.2176288063614502; Min. -1.7780734300613403; Max. 3.985490560531616; Mean 0.09414188587064529;

Variable Format: numeric

Notes: UNF:6:MOg4bUpwzewOXRV6g214EQ==

Operating ratio, governmental activities

f10455253 Location:

Summary Statistics: Min. -4.599191665649414; Max. 2.8130109310150146; Mean 0.8912732581661812; StDev 0.1942828838532195; Valid 7875.0

Variable Format: numeric

Notes: UNF:6:ZjFv+4I7JBzvTfduX4d1Gw==

Unrestricted net position $, business-type activities

f10455253 Location:

Summary Statistics: StDev 5.734904026427344E9; Valid 7874.0; Max. 5.08692575E11; Mean 1.1372734263259153E8; Min. -2.857325E9;

Variable Format: numeric

Notes: UNF:6:7r4LXvkSK60KcWGjUwObbQ==

Direct program costs $, business-type activities

f10455253 Location:

Summary Statistics: Mean 1.8111474150635356E8; StDev 5.333890263001695E9; Valid 7872.0; Min. 0.0; Max. 4.60495689E11;

Variable Format: numeric

Notes: UNF:6:fbmvdPiMR8+qpPOPdZpgPQ==

Fees and charges program revenues $, business-type activities

f10455253 Location:

Summary Statistics: Min. 0.0; Valid 7871.0; StDev 5.345666436253283E9; Mean 1.7997486645610225E8; Max. 4.61208848E11;

Variable Format: numeric

Notes: UNF:6:F91+oc3G7pLBEUgmlq/njA==

General revenues $, business-type activities

f10455253 Location:

Summary Statistics: Mean 3050001.112862301; Valid 7868.0; StDev 1.0248468336920096E8; Max. 2.411179008E9; Min. -5.31069696E9;

Variable Format: numeric

Notes: UNF:6:AXNlq29zmXYx1uMA18HXIA==

Operating grants and contributions program revenues $, business-type activities

f10455253 Location:

Summary Statistics: Mean 2275283.320244002; Valid 7869.0; Min. 0.0; Max. 2.24382E8; StDev 1.048964283570277E7;

Variable Format: numeric

Notes: UNF:6:hKAOutd25HO+reBvzxJSFQ==

Capital grants and contributions program revenues $, business-type activities

f10455253 Location:

Summary Statistics: Max. 7.76429E9; Mean 9660019.120457442; StDev 1.1701809352056001E8; Min. 0.0; Valid 7870.0

Variable Format: numeric

Notes: UNF:6:KI1lpYr3NtwYs6cxfaEjBw==

Change in net position $, business-type activities

f10455253 Location:

Summary Statistics: Max. 1.3421589E10; StDev 1.886192686808934E8; Min. -8.11358E9; Valid 7871.0; Mean 1.3961034149409235E7;

Variable Format: numeric

Notes: UNF:6:KciFnsSOEe1m8QgRsALUgQ==

Unrestricted net assets ratio, business-type activities

f10455253 Location:

Summary Statistics: Max. 45.8641471862793; StDev 1.1321317232055232; Mean 0.7116492822177816; Min. -12.713260650634766; Valid 7438.0;

Variable Format: numeric

Notes: UNF:6:6h2/qTL3ZS5R2nanv+1kCg==

Change in net assets ratio, business-type activities

f10455253 Location:

Summary Statistics: Max. 82.74769592285156; Valid 7438.0; Mean 0.17598389248457302; Min. -22.620962142944336; StDev 1.1113948507307279

Variable Format: numeric

Notes: UNF:6:JDyXtsZswfqo2VWlntM6cQ==

Operating ratio, business-type activities

f10455253 Location:

Summary Statistics: Max. 83.74769592285156; Min. -31.627138137817383; Valid 7435.0; StDev 1.1663748606955184; Mean 1.078382835941039;

Variable Format: numeric

Notes: UNF:6:T2rxTIaCQBK3wsD+24o7rw==

Unrestricted net assets ratio, primary government

f10455253 Location:

Summary Statistics: Valid 7848.0; Mean 0.29697000375414245; Max. 3.9607455730438232; Min. -3.5370774269104004; StDev 0.5741436871508664;

Variable Format: numeric

Notes: UNF:6:2L9AlJ0iHJpD9/pYAK+5fQ==

Change in net assets ratio, primary government

f10455253 Location:

Summary Statistics: Min. -1.4943476915359497; Valid 7848.0; Max. 3.234306573867798; StDev 0.1925174226458014; Mean 0.10847222738829503

Variable Format: numeric

Notes: UNF:6:4VsHxSiE1ED8/9UZVXevdA==

Operating ratio, primary government

f10455253 Location:

Summary Statistics: Min. -1.201223373413086; StDev 0.1376101916503436; Valid 7845.0; Mean 1.017265451102594; Max. 4.066850185394287;

Variable Format: numeric

Notes: UNF:6:MnPeM7XUiu/02MWEcvud8Q==

Unassigned fund balance $, general fund

f10455253 Location:

Summary Statistics: Min. -3.31925012E8; Max. 1.9803948E10; Mean 2.3842396640547838E7; Valid 7887.0; StDev 2.2672469456354126E8

Variable Format: numeric

Notes: UNF:6:CsXXAopZUmIp7AboglNvkw==

Total revenues $, general fund

f10455253 Location:

Summary Statistics: StDev 3.367618899216553E9; Min. 29497.0; Mean 3.10113623693507E8; Valid 7888.0; Max. 1.52533655E11

Variable Format: numeric

Notes: UNF:6:tmq+FR2ijEvt2sz+wWOM/w==

Total expenditures $, general fund

f10455253 Location:

Summary Statistics: StDev 3.1938095749628553E9; Max. 1.3217902E11; Mean 2.9670146288803405E8; Min. 0.0; Valid 7886.0

Variable Format: numeric

Notes: UNF:6:83NJ1+nCNA5p3tOCaro1wg==

Unassigned fund balance ratio, general fund

f10455253 Location:

Summary Statistics: StDev 0.22702253734070335; Mean 0.2209195154381168; Max. 3.0473453998565674; Valid 7884.0; Min. -0.9821882843971252

Variable Format: numeric

Notes: UNF:6:19Yrp9qBJV8fEuJNxUF7oA==

Operating ratio, general fund

f10455253 Location:

Summary Statistics: Mean 1.0500374327185327; Valid 7885.0; StDev 0.19615788323795555; Max. 3.499345064163208; Min. 0.0010258556576445699

Variable Format: numeric

Notes: UNF:6:Ci5cL7GdEGJWHL49HIkaaA==

Other Study-Related Materials

Label:

City Financial Indicators from Annual Comprehensive Financial Reports 2004-2016.csv

Notes:

text/csv

Other Study-Related Materials

Label:

City Financial Indicators from Annual Comprehensive Financial Reports 2004-2016.txt

Notes:

text/plain

Other Study-Related Materials

Label:

Dataset description.pdf

Notes:

application/pdf