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GOVERNMENTAL FUNDS EXPENDITURES Similar to our discussion of revenues, the expenditures of governmental funds will vary from state -wide averages and from year -to -year, based on the City's circumstances. Expenditures are classified into three types as follows: • Current — These are typically the general operating type expenditures occurring on an annual basis, and are primarily funded by general sources such as taxes and intergovernmental revenues. • Capital Outlay and Construction — These expenditures do not occur on a consistent basis, more typically fluctuating significantly from year -to -year. Many of these expenditures are project - oriented, which are often funded by specific sources that have benefited from the expenditure, such as special assessment improvement projects. • Debt Service — Although the expenditures for the debt service may be relatively consistent over the term of the respective debt, the funding source is the important factor. Some debt may be repaid through specific sources such as special assessments or redevelopment funding, while other debt may be repaid with general property taxes. The City's expenditures per capita of its governmental funds for the past three years, together with state -wide averages, are presented in the following table: Governmental Funds Expenditures per Capita With State -Wide Averages by Population Class State -Wide City of Ramsey Year December 31, 2007 2006 2007 2008 Population 2,000 -2,500 2,500 - 10,000 10,000 - 20,000 20,000 -100 000 23 500 24 100 24 100 Current General government $ 162 $ 122 $ 106 $ 83 $ 435 $ 164 $ 175 Public safety 203 208 224 223 145 159 164 Street maintenance and lighting 110 110 105 94 62 79 119 Parks and recreation 58 62 83 82 32 34 37 All other 91 85 98 97 — — — $ 624 $ 587 $ 616 $ 579 $ 674 $ 436 $ 495 Capital outlay and construction $ 400 $ 481 $ 341 $ 328 $ 775 $ 173 $ 186 Debt service Principal $ 240 $ 161 $ 133 $ 100 $ 76 $ 71 $ 83 Interest and fiscal 79 71 47 39 83 59 56 $ 319 $ 232 $ 180 $ 139 $ 159 $ 130 $ 139 As displayed in the table above, current expenditures experienced an increase of $59 per capita, increasing in each function presented, with the largest growth occurring in street maintenance and lighting. Capital outlay and construction costs were similar to the 2007 level, increasing by $13 per capita. Debt service costs were up in the current year due to the timing of payments as established with each debt issue.