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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 />comparative state-wide averages, are presented in the following table: <br /> <br />Year 2019 2020 2021 <br />Population 2,500–10,000 10,000–20,000 20,000–100,000 10,008 9,939 10,038 <br />Current <br />176$ 140$ 118$ 119$ 121$ 113$ <br />315 288 320 240 245 270 <br />146 122 112 63 68 62 <br />100 112 95 68 55 62 <br />95 108 104 30 42 35 <br />832 770 749 520 531 542 <br />Capital outlay <br /> and construction 586 429 331 145 64 252 <br />Debt service <br />172 149 91 – – – <br />45 42 33 – – – <br />Total debt service 217 191 124 – – – <br />Total expenditures 1,635$ 1,390$ 1,204$ 665$ 595$ 794$ <br />Principal <br />December 31, 2020 <br />Interest and fiscal <br />General government <br />Public safety <br />Public works <br />Parks and recreation <br />Total current <br />Governmental Funds Expenditures per Capita <br />With State-Wide Averages by Population Class <br />City of Arden HillsState-Wide <br />All other <br /> <br />Total expenditures in the City’s governmental funds for 2021 were $7,967,478, an increase of $2,057,381 <br />(34.8 percent). The City’s per capita governmental funds current expenditures for 2021 were $794, a <br />significant increase from the per capita expenditures of $595 in the prior year. <br /> <br />Capital outlay and construction increased by $188 per capita, with increased activity in the City’s <br />Permanent Improvement Revolving Fund, due to the 2021 pavement management program street project <br />in the current year.