Expenditure is spending by government on programs, services, operations, and investments. Municipal expenditures fall into categories: operating expenditures cover day-to-day costs of delivering services (salaries, utilities, supplies, contracted services), while capital expenditures fund long-term assets like buildings, roads, and equipment. Expenditure decisions reflect policy priorities—more spending on one area means less available for others given finite resources. Budget documents detail planned expenditures by department, function, and account type. Actual expenditures are tracked against budgets throughout the year, with variances investigated and reported. Major expenditure categories for typical municipalities include protective services (police, fire), transportation (roads, transit), environmental services (water, waste), recreation and culture, and general government administration. Understanding expenditure patterns helps citizens evaluate whether public money is being spent in accordance with community priorities.