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<br />-8- <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 2021 2021 2022 2023 <br />Population 2,000–2,500 534 530 530 <br />Current <br />General government 234$ 348$ 441$ 375$ <br />Public safety 355 209 228 276 <br />Streets and highways 161 127 67 89 <br />Culture and recreation 122 – – – <br />All other 82 266 139 146 <br />Total current 954 950 875 886 <br />Capital outlay <br /> and construction 634 423 13 402 <br />Debt service <br />Principal 243 178 198 198 <br />Interest and fiscal charges 65 67 63 64 <br />Total debt service 308 245 261 262 <br />Total expenditures 1,896$ 1,618$ 1,149$ 1,550$ <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 2023 were $821,467, an increase of $211,930 <br />(34.8 percent), or $401 per capita, from the prior year. <br /> <br />General government expenditures were lower in the current year as legal costs were lower in the current <br />year. Public safety costs increased related to increases in outsources service costs. Capital outlay and <br />construction expenditures increased $389 per capita, due to road and pond construction projects and costs <br />for the City’s software improvement project.