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<br />-9- <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 basis, <br />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 expenditure, <br />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 />State-Wide <br />Year December 31, 2019 2018 2019 2020 <br />Population 2,500–10,000 454 467 467 <br />Current <br />General government 152$ 328$ 323$ 303$ <br />Public safety 300 176 184 228 <br />Streets and highways 146 158 117 104 <br />Culture and recreation 103 – – – <br />All other 74 307 207 125 <br />Total current 775 969 831 760 <br />Capital outlay <br /> and construction 438 1,193 138 19 <br />Debt service <br />Principal 168 132 139 193 <br />Interest and fiscal charges 43 159 90 93 <br />Total debt service 211 291 229 286 <br />Total expenditures 1,424$ 2,453$ 1,198$ 1,065$ <br />Governmental Funds Expenditures per Capita <br />With State-Wide Averages by Population Class <br />City of Gem Lake <br /> <br /> <br />Total expenditures in the City’s governmental funds for 2020 were $497,481, a decrease of $61,995 <br />(11.1 percent), or $133 per capita, from the prior year. <br /> <br />Capital outlay and construction expenditures decreased $119 per capita, due to less road projects in the <br />current year. Total current expenditures decreased $71 per capita, due to less development activity in the <br />current year. Total debt service increased $57 per capita, with the recent issuance of new debt.