FHI Heat Maps
A “heat map” is a pdf with a grid showing the Financial Health Indicators (FHI) at a glance for each entity. Below is a list of FHI Summaries and Analyses by year.
FHI Summary
The rows of the “heat map” reflect the FHI results for each entity; the columns of the “heat map” reflect the potential for the same fiscal stresses that are affecting similar entities. More “yellow” or “red” indicators reflect the “heat” or fiscal stress that may exist.
FHI Analysis
To assist with analysis of the entity’s overall financial health, the heat map presents the current year FHIs in color-order beginning with the number of critical outlook (red) FHIs, followed by the number of cautionary outlook (yellow) FHIs, positive outlook (green) FHIs, and not applicable (black) FHIs.
Based on entities that have been placed in fiscal distress (fiscal caution, fiscal watch, or fiscal emergency), generally, an entity reporting using the following bases of accounting may experience fiscal stress when the following FHI results are reflected:
- Generally Accepted Accounting Principles (GAAP) Basis:
- Experience fiscal stress in two to three years when at least eight critical (red) and/or cautionary (yellow) FHIs are reflected.
- Experience fiscal stress when at least six critical (red) FHIs are reflected.
- Cash/Modified Cash Basis:
- Experience fiscal stress in two to three years when at least six critical (red) and/or cautionary (yellow) FHIs are reflected.
- Experience fiscal stress when at least four critical (red) FHIs are reflected.
Accessing the Heat Map
When you click on the applicable year, a pdf will download for your review.
Addtionally, you can use the Heat Map Search to search using specific criteria.
| City | County | School Districts | |||
|---|---|---|---|---|---|
| FHI Summary | FHI Analysis | FHI Summary | FHI Analysis | FHI Summary | FHI Analysis |
| 2025 | 2025 | 2025 | 2025 | 2025 | 2025 |
| 2024 | 2024 | 2024 | 2024 | 2024 | 2024 |
| 2023 | 2023 | 2023 | 2023 | 2023 | 2023 |
| 2022 | 2022 | 2022 | 2022 | -- | -- |
| 2021 | 2021 | 2021 | 2021 | -- | -- |
| 2020 | 2020 | 2020 | 2020 | -- | -- |
| 2019 | 2019 | 2019 | 2019 | -- | -- |
| 2018 | -- | 2018 | -- | -- | -- |
| 2017 | -- | 2017 | -- | -- | -- |
| 2016 | -- | 2016 | -- | -- | -- |
| 2015 | -- | 2015 | -- | -- | -- |