Local Government Dashboard Glossary of Terms

All Other Expenditures
Operating expenditures such as refunds and contributions.
All Other State Aids
Fire insurance tax, other state shared taxes, public safety, transportation (excluding highways), sanitation, health, human services, public housing, payments for municipal services, forestry aids, and other.
Ambulance
Operating expenditures and capital outlay for providing ambulance related services.
Conservation & Development
Operating expenditures and capital outlays for public housing, urban development, economic development, forestry and other conservation and development activities.
Culture & Education
Operating expenditures and capital outlays for libraries, museums, theatre and other cultural activities, and handicapped schools operated by counties.
Debt Service - Interest & Fiscal Charges
Interest paid on all debt incurred for governmental fund type purposes and the fiscal charges on these debt issues.
Debt Service – Principal
Interest paid on all debt incurred for governmental fund type purposes and the fiscal charges on these debt issues.
Federal Aids
Public safety, transportation, sanitation, public housing, and other federal grants.
Fines, Forfeits & Penalties
Law and ordinance violations, contract forfeitures, and judgments and damages awards.
Fire
Operating expenditures and capital outlay for fire related services.
General Government
Operating expenditures and capital outlay for board, clerk, treasurer, assessor, accounting, administration, election, legal counsel, municipal buildings, and unallocated insurance.
General Property Taxes
Property taxes collected in the calendar year for those on a modified accrual basis of accounting.  The amounts are the cash collections in the cash basis municipalities.
Health & Human Services
Operating expenditures and capital outlays for health officers, health inspections, mental health programs, general relief, cemetery, humane shelter, institution care, social programs, and aging and veterans programs.
Highway Construction
Operating expenditures and capital outlay for constructing highways.
Highway Maintenance & Administration
Operating expenditures and capital outlay for engineering, highway equipment and buildings, and highway maintenance. In counties, this entry will include depreciation for equipment and buildings.
In Lieu of Taxes
Taxes from regulated municipally owned utilities and other exempt entities.
Interest Income
Interest on general investments and special assessments.
Intergovernmental Charges for Services
Revenues received from the federal, state, county, and other local governments for services such as fire and ambulance contracts and highway maintenance.
Law Enforcement
Operating expenditures and capital outlay for law enforcement services.
Licenses & Permits
Business, other licenses, building permits, zoning permits, inspection fees, and regulatory permits.
Other Financing Sources
Proceeds of long-term debt, interfund transfers, proceeds of refunding bonds, and sales of major general fixed assets.
Other Financing Uses
Interfund transfer of funds, payments to refunding bond escrow agents, and funds applied to reduce tax levies of other taxing jurisdictions.
Other Local Government Aids
Highway and bridge aids and other local government grants.
Other Public Safety
Operating expenditures and capital outlay for inspections, emergency communication, correction and detention, civil defense, civil air patrol, and other miscellaneous public safety purposes.
Other Revenues
Rental income, sale of property, insurance recoveries, donations, refunds, and other miscellaneous revenues.
Other Sanitation
Operating expenditures and capital outlays for sewage service provided by a governmental fund type department, weed and nuisance control, water main construction by the governmental fund types and other sanitation.
Other Taxes
Revenues from occupational, mobile/manufactured home monthly municipal permit fees, forest crop, woodland, motor vehicles, public accommodations, premier resort area, general sales, retailer's discount, real estate transfers, interest and penalties, and other taxes.
Other Transportation
Operating expenditures and capital outlays for airports, mass transit, docks and harbors, and other transportation facilities.
Parks & Recreation
Operating expenditures and capital outlays for parks and zoo; recreation programs such as summer baseball and swimming lessons; events such as annual summer picnics, holiday decorations and parades; recreation facilities such as ice arenas, swimming pools, and sports fields.
Population
2016 resident population which was estimated by the Department of Administration.
Proprietary Funds – Expenses
Expenses of the various activities that are operated as an enterprise. This line also includes expenses of internal service funds and fiduciary/ pension trust funds.
Proprietary Funds- Revenues
Revenues of the various activities such as sewer, water, electric, solid waste disposal, parking, airports, mass transit, county farm, nursing homes, mental health services, general hospital, cemetery, civic center, theatre, and golf courses that are operated as an enterprise. This line also includes revenues of internal service funds and fiduciary/pension trust funds.
Public Charges for Services
Revenues received from individuals, organizations, and businesses for services provided to them such as photocopies, license publication, fire and ambulance services, highway materials, snowplowing, refuse collection, landfill, swimming pool and recreation equipment rental.
Revenues
Revenues of the general fund, capital project fund, special revenue fund, and debt service fund used in fund accounting.
Road-Related Facilities
Operating expenditures and capital outlays for limited purpose roads, street lighting, sidewalks, storm sewers, and parking facilities.
Solid Waste Collection & Disposal
Operating expenditures and capital outlays for refuse and garbage collection, solid waste disposal (landfill) and recycling.
Special Assessments
Those levied for the collection in the previous year and assessments collected prior to being placed on the roll.
State Highway Aids
Aids for local transportation, flood damage, and other.
State Shared Revenues
Revenues received per Wisconsin Statutes (subch. I, Ch.79).
Subtotal – Expenditures
Sum of Subtotal - Operating & Capital Expenditures and Total Debt Service.
Subtotal - General Revenues
Sum of Taxes; Special Assessments; Intergovernmental Revenues; Licenses and Permits; Fines, Forfeits, and Penalties; Public Charges for Services; Intergovernmental Charges for Services; and Miscellaneous Revenues.
Subtotal - Operational & Capital Expenditures
Sum of Expenditures - General Government, Law Enforcement, Fire, Ambulance, Other Public Safety, Highway Maintenance and Administration, Highway Construction, Road Related Facilities, Other Transportation, Solid Waste Collection and Disposal, Other Sanitation, Health and Human Services, Culture and Education, Parks and Recreations, Conservation and Development, All Other Expenditures.
Tax Increments
Levies for tax incremental finance districts.
Total Debt Service
Sum of the two lines principal, and interest and fiscal charges on governmental fund type debt.
Total Expenditures & Other Financing Uses
Sum of Subtotal- Expenditures and Other Financing Uses.
Total General Obligation Debt
Bonds, notes, state trust fund loans, land contracts, installment purchases, etc., that mature more than one year after date of issue. General obligation debt is secured by an irrepealable tax levy and is subject to the statutory five (5) percent of equalized valuation limitation.
Total Intergovernmental Revenues
Sum of Federal Aids, State Shared Revenues, State Highway Aids, All Other State Aids, and Other Local Government Aids.
Total Miscellaneous Revenues
Sum of Interest Income and Other Revenues.
Total Revenue & Other Financing Sources
Subtotal-General Revenues and Other Financing Sources.
Total Taxes
Sum of General Property, Tax Increments, In Lieu of Taxes, and Other Taxes.