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<br />-8- <br />GOVERNMENTAL FUND EXPENDITURES <br /> <br />The expenditures of governmental funds will also vary from state -wide averages and from year-to-year, <br />based on the City’s circumstances. Expenditures are classified into three types as follows: <br /> <br />• Current – These are typically the general operating type expenditures occurring on an annual <br />basis, and are primarily funded by general sources such as taxes and intergovernmental revenues. <br /> <br />• Capital Outlay and Construction – These expenditures do not occur on a consistent basis, more <br />typically fluctuating significantly from year-to-year. Many of these expenditures are <br />project-oriented, and are often funded by specific sources that have benefited from the <br />expenditure, such as special assessment improvement projects. <br /> <br />• Debt Service – Although the expenditures for debt service may be relatively consistent over the <br />term of the respective debt, the funding source is the important factor. Some debt may be repaid <br />through specific sources such as special assessments or redevelopment funding, while other debt <br />may be repaid with general property taxes. <br /> <br />The City’s expenditures per capita of its governmental funds for the past three years, together with <br />state-wide averages, are presented in the following table: <br /> <br />Year 2015 2016 2017 <br />Population 2,500–10,000 10,000–20,000 20,000–100,000 9,847 9,966 10,066 <br />Current <br />145$ 114$ 97$ 116$ 120$ 118$ <br />263 250 273 195 199 204 <br />126 123 95 34 48 44 <br />93 109 95 58 62 61 <br />74 77 91 25 23 26 <br />701 673 651 428 452 453 <br />Capital outlay <br /> and construction 381 370 301 686 99 117 <br />Debt service <br />196 163 115 28 – – <br />48 38 34 – – – <br />244 201 149 28 – – <br />Total expenditures 1,326$ 1,244$ 1,101$ 1,142$ 551$ 570$ <br />Interest and fiscal <br />General government <br />Public safety <br />Public works <br />Parks and recreation <br />Governmental Funds Expenditures per Capita <br />With State-Wide Averages by Population Class <br />City of Arden HillsState-Wide <br />All other <br />Principal <br />December 31, 2016 <br /> <br /> <br />Total expenditures in the City’s governmental funds for 2017 were $5,754,643, an increase of $261,165 <br />(4.8 percent). The City’s per capita governmental funds current expenditures for 2017 were $453, <br />consistent with the $452 per capita in the prior year. <br /> <br />Capital outlay and construction increased by $18 per capita, with increased activity in the City’s <br />Equipment, Building, and Replacement Fund.