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<br />-10- <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 2020 2021 2022 <br />Population 2,500–10,000 10,000–20,000 20,000–100,000 9,939 9,897 9,996 <br />Current <br />168$ 131$ 116$ 121$ 115$ 121$ <br />327 296 327 245 274 255 <br />144 124 112 68 62 91 <br />108 124 107 55 63 67 <br />101 79 77 42 35 14 <br />Total current 848 754 739 531 549 548 <br />Capital outlay <br /> and construction 525 407 317 64 255 229 <br />Debt service <br />168 161 110 – – – <br />48 41 34 – – – <br />Total debt service 216 202 144 – – – <br />Total expenditures 1,589$ 1,363$ 1,200$ 595$ 804$ 777$ <br />Principal <br />December 31, 2021 <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 /> <br />Total expenditures in the City’s governmental funds for 2022 were $7,759,139, a decrease of $208,339 <br />(2.6 percent). The City’s total per capita governmental funds expenditures for 2022 were $777, a decrease <br />from the per capita expenditures total of $804 in the prior year. <br /> <br />Capital outlay and construction decreased by $26 per capita, with reduced activity in the City’s Permanent <br />Improvement Revolving Fund and the Equipment, Building, and Replacement Fund, due to less capital <br />equipment purchases and street project spending in the current year.