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72 Results
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Created
May 22 2018
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234
The operating ratio demonstrates the ability to generate revenues to fund current or desired service levels. A ratio of 1:1 or higher indicates budget solvency. The ratio is measured by comparing audited General Fund expenditures to audited General Fund revenues. The measure focuses on the General Fund as it is the County's chief operating fund.
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Created
May 17 2018
Views
237
This chart focuses on the General Fund as it is the County's chief operating fund. When audited General Fund Revenues equal or exceed audited General Fund Expenditures in any year, it indicates budget solvency and an ability to fund current or desired service levels.
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Created
May 17 2018
Views
241
Unfunded Actuarial Accrued Liability (UAAL) is the difference between the retirement plan’s actuarial accrued liabilities and plan assets.
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Created
May 17 2018
Views
206
The pension funded ratio compares actuarial assets to actuarial accrued liabilities. High ratios indicate a well-funded plan with assets sufficient to cover liabilities. Lower ratios may indicate poor asset performance, recent changes to actuarial assumptions such as reductions to the assumed rate of return, or a variety of other factors.
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Created
May 17 2018
Views
219
The County Assessor prepares the local roll of taxable property each year which reports the assessed values of real and personal property (secured and unsecured property). Growth in assessed value can be impacted by changes in the real estate market such as changes in ownership, new construction and inflation.
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Created
April 30 2018
Views
253
Net Pension Liability (NPL) is a financial metric reported in the County’s Comprehensive Annual Financial Report (CAFR) which represents the value of retirement benefits that exceed resources available to fund them. The NPL differs from the UAAL in that it compares total pension liability and market value of assets. Only the County’s share of the NPL is reported in the CAFR.
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Created
March 12 2018
Views
216
The debt ratio shows the County's debt in relation to the revenues each year. This ratio is calculated by comparing annual principal and interest payments on long-term obligations of the General Fund to budgeted General Fund revenue. The limit, as set in the County's Administrative code, is set at 5%.
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Created
March 12 2018
Views
230
Data set which aligns multiple County of San Diego financial metrics to activities, programs, and process measures which ultimately drive the enterprise’s fiscal stability. The County measures fiscal stability by maintaining a high credit rating.
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Created
March 12 2018
Views
208
Created
February 2 2018
Views
331