General Purpose

The City of Lake Mills is a "general purpose government" because they provide a variety of public services, including police and fire protection, sanitation, transportation, and recreation. Municipalities provide these services within their borders to residents, businesses, and those vacationing there, doing business or simply passing through. Many municipalities must work harder to provide these services because they have smaller tax bases, larger dependent populations, less income and wealth, or because of their natural features (like harsh weather or sparse populations). They also differ according to the resources potentially at their command to meet service needs because of endowments of natural resources, economic activity and again the wealth and income of residents. Municipalities typically rely on a more diverse array of revenue sources than other local governments to fund these services.
A regular revenue analysis should be completed and reviewed by policy makers to determine if the revenue sources will continue to cover planned expenditures and inflation. Because Wisconsin municipalities’ revenue sources are limited by state statute in comparison to most states, the analysis should monitor changes in the sources and recommend methods for improving the sources. Revenues sources have been shifting in Wisconsin because of state legislative action and economic conditions. Policy makers should know who is providing the revenues for the local expenditures.