core financial ratios and composite financial index fy06 to fy13
TRANSCRIPT
Core Financial Ratios and Composite Financial IndexFY06 to FY13
Primary Reserve Ratio –Expendable Net Position to Total Expenses
2
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13
Benchmark 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40
UMS Actual 0.24 0.28 0.26 0.23 0.31 0.37 0.38 0.40
0.10
0.15
0.20
0.25
0.30
0.35
0.40
0.45
Primary Reserve Ratio
Net Operating Revenues Ratio –Operating Income (Loss) Plus Net Non-Operating Income toOperating Revenues Plus Non-Operating Revenues
3
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13
Low Benchmark 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00%
High Benchmark 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00%
UMS Actual 1.36% 2.58% 0.38% 1.62% 5.26% 5.18% 2.25% 0.56%
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
Net Operating Revenues Ratio
Return on Net Position Ratio –Change in Net Position to Total Net Position
4
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13
Benchmark 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00%
UMS Nominal Rate 6.11% 7.36% 1.49% 1.60% 8.55% 11.34% 4.82% 3.38%
UMS Real Rate 1.01% 4.56% -3.51% -0.70% 7.65% 9.04% 3.12% 1.78%
-6.00%
-4.00%
-2.00%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
Return on Net Position Ratio
Viability Ratio –Expendable Net Position to Long-Term Debt
5
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13
Benchmark 1.25 1.25 1.25 1.25 1.25 1.25 1.25 1.25
UMS Actual 0.73 0.75 0.77 0.72 0.99 1.28 1.33 1.51
-
0.20
0.40
0.60
0.80
1.00
1.20
1.40
1.60
Viability Ratio
Composite Financial Index - Trend
6
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13
Low Benchmark 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
High Benchmark 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0
UMS Actual 2.0 2.5 1.5 1.6 3.3 3.9 2.9 2.7
-
2.0
4.0
6.0
8.0
10.0
12.0
Composite Financial Index
Scale for Charting Performance of the Composite Financial Index
7
FY13 Graphic Financial Profile
8
3.01
0.8
3.62
1.69
Primary Reserve Ratio
Net Operating Revenues Ratio
Viability Ratio
Return on Net Position Ratio
Strength Factors Plotted on a Scale of -4 to 10CFI Score of 2.7
Actual Low Benchmark: 3 High Benchmark: 10
9
For More Information Visit:
http://www.maine.edu/about-the-system/system-office/finances/core-financial-ratios-and-composite-financial-index/
• Core Financial Ratios and Composite Financial Index FY06 to FY13: Full Report
• Core Financial Ratios for UMS and Component Units FY10 to FY13
• Core Financial Ratios for FY06 to FY13: By Campus
• Core Financial Ratios for Prior Years: FY09, FY10, FY11 & FY12