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.

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FHI Summary

The rows of the “heat map” reflect the FHI results for each city or county; while the columns of the “heat map” are 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
FHI Summary FHI Analysis FHI Summary FHI Analysis
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 --

FHI Color Key