摘要:For the fourth time since 1997, a web-based survey of fiscal health was administered to administrative officials of Wisconsin cities and villages during the summer of 2010. A total of 195 municipalities responded to the survey. Of those administrative officials responding, 53 percent reported that their current revenue base was inadequate and more than 62 percent responded that their fiscal condition in five years will be inadequate. Some of the strategies most actively pursued in response to fiscal stress include the adoption or increase in user fees and charges, improved productivity through better management and pursuit of grants from federal/state governments. Strategies least likely to be pursued include laying off workers, increasing short-term debt and reducing hours of operation.