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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 />Year 2020 2021 2020 2021 2022 <br />Population 2,000–2,500 2,000–2,500 528 534 534 <br />Current <br />General government 249$ 234$ 268$ 348$ 438$ <br />Public safety 337 355 201 209 226 <br />Streets and highways 177 161 92 127 67 <br />Culture and recreation 106 122 – – – <br />All other 96 82 111 266 138 <br />Total current 965 954 672 950 869 <br />Capital outlay <br /> and construction 654 634 17 423 13 <br />Debt service <br />Principal 229 243 170 178 197 <br />Interest and fiscal charges 54 65 83 67 63 <br />Total debt service 283 308 253 245 260 <br />Total expenditures 1,902$ 1,896$ 942$ 1,618$ 1,142$ <br />Governmental Funds Expenditures per Capita <br />With State-Wide Averages by Population Class <br />City of Gem LakeState-Wide <br /> <br />Total expenditures in the City’s governmental funds for 2022 were $609,537, a decrease of $254,234 <br />(29.4 percent), or $476 per capita, from the prior year. <br /> <br />Capital outlay and construction expenditures decreased $410 per capita, due to minimal construction <br />activity in the current year, compared to two large construction projects occurring in the prior year. Total <br />current expenditures decreased $81 per capita, due to a decrease in expenditures in conservation and <br />development in the current year.