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GOVERNMENTAL FUND EXPENDITURES
<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 />• 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 />• 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 />• 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 />The following table presents the City's governmental funds expenditures by type for the last two fiscal
<br />years:
<br />Current
<br />General government
<br />Public safety
<br />Streets and highways
<br />Culture and recreation
<br />All other
<br />Total current
<br />Capital outlay
<br />Debt service
<br />Governmental Funds Expenditures by Type
<br />2025 2024
<br />Percent
<br />Expenditures of Total
<br />$ 5,479,491 15.2 %
<br />8,865,263 24.6
<br />4,787,571 13.3
<br />2,044,948 5.7
<br />1,342,690 3.7
<br />22,519,963 62.5
<br />9,174,063 25.5
<br />4,307,526 12.0
<br />Total expenditures $ 36,001,552
<br />Year -to -Year Change
<br />Percent
<br />Expenditures of Total
<br />$ 4,881,806
<br />8,160,476
<br />4,054,306
<br />1,883,848
<br />1,488,674
<br />Dollar
<br />Change
<br />11.9 % $ 597,685
<br />19.9 704,787
<br />9.9 733,265
<br />4.6 161,100
<br />3.6 (145,984)
<br />20,469,110 49.9 2,050,853
<br />15,862,434 38.8
<br />4,625,140 11.3
<br />(6,688,371)
<br />(317,614)
<br />Percent
<br />Change
<br />12.2 %
<br />8.6 %
<br />18.1 %
<br />8.6 %
<br />(9.8) %
<br />10.0 %
<br />(42.2) %
<br />(6.9) %
<br />100.0 % $ 40,956,684 100.0 % $ (4,955,132) (12.1) %
<br />Total expenditures in the City's governmental funds for 2025 were $36,001,552, a decrease of $4,955,132
<br />(12.1 percent) from the prior year.
<br />Natural inflationary increases in most current spending areas were more than offset by the reduction in
<br />capital outlay spending in comparison to the prior year. Capital spending was down in the current year for
<br />street reconstruction projects, equipment purchases, and improvements completed in the City's Center of
<br />Ramsey (COR) development.
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