Where the money comes from and where it goes.
State and county government finances from the state’s own reports. Different years and measures are kept apart.
Fiscal year 2025 (July 1, 2024 to June 30, 2025), audited actuals (ACFR, governmental funds)
Total revenue $43.2B · total spending $42.3B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Income taxes | $12,698,360,000.00 |
| Sales and excise taxes | $8,608,559,000.00 |
| Public utility taxes | $369,263,000.00 |
| Other general-purpose taxes | $436,229,000.00 |
| Motor fuel taxes | $1,108,830,000.00 |
| Other dedicated taxes | $124,851,000.00 |
| Intergovernmental (mostly federal aid, including Medicaid) | $15,805,850,000.00 |
| Licenses and permits | $2,255,898,000.00 |
| Charges for goods and services | $442,625,000.00 |
| Investment and interest income | $731,051,000.00 |
| Fines and forfeitures | $80,375,000.00 |
| Gifts and donations | $31,964,000.00 |
| Tobacco settlement | $76,912,000.00 |
| Other miscellaneous revenue | $397,831,000.00 |
| Commerce | $697,061,000.00 |
| Education | $9,875,843,000.00 |
| Transportation | $3,006,224,000.00 |
| Environmental resources | $622,094,000.00 |
| Human relations and resources (Medicaid, public assistance, corrections and other human services) | $21,066,977,000.00 |
| General executive | $1,135,245,000.00 |
| Judicial | $170,340,000.00 |
| Legislative | $89,272,000.00 |
| Tax relief and other general | $2,025,065,000.00 |
| Shared revenue paid to local governments | $1,497,971,000.00 |
| Capital outlay | $823,982,000.00 |
| Debt service: principal | $878,775,000.00 |
| Debt service: interest | $366,109,000.00 |
| Debt service: other debt-related costs | $5,285,000.00 |
Fiscal year 2026-27 (July 1, 2026 to June 30, 2027), enacted General Fund budget (2025 Wisconsin Act 15) (enacted budget)
Total revenue $23.1B · total spending $24.4B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Individual income tax | $11,240,900,000.00 |
| Sales and use tax | $8,249,260,000.00 |
| Corporate income and franchise tax | $1,793,660,000.00 |
| Public utility taxes | $394,000,000.00 |
| Cigarette tax | $326,000,000.00 |
| Tobacco products tax | $84,000,000.00 |
| Vapor products tax | $7,300,000.00 |
| Liquor and wine tax | $76,000,000.00 |
| Beer tax | $8,100,000.00 |
| Insurance company taxes | $294,000,000.00 |
| Miscellaneous taxes | $133,850,000.00 |
| Departmental revenues: tribal gaming | $14,922,200.00 |
| Departmental revenues: other (agency receipts deposited in the General Fund, including interest earnings) | $512,846,000.00 |
| Gross appropriations (General Fund money appropriated to state agencies and programs) | $22,968,675,000.00 |
| Transfer to the Local Government Fund (county and municipal aid) | $1,622,776,600.00 |
| Transfer to the Transportation Fund: electric-vehicle sales tax | $28,470,600.00 |
| Transfer to the Transportation Fund: 0.25% of taxes | $56,517,700.00 |
| Compensation reserves (set aside for state employee pay and benefit increases) | $225,809,500.00 |
| Less: estimated lapses (appropriated money expected to go unspent and return to the General Fund) | −$540,407,500.00 |
County governments, fiscal year 2024 (calendar year, January 1 to December 31, 2024)
| Adams | $43,800,624.00 | $40,057,108.00 | $19,743,571.00 | 20,733 | $1,932.05 |
| Ashland | $31,093,555.00 | $31,090,090.00 | $9,317,165.00 | 15,851 | $1,961.40 |
| Barron | $61,935,297.00 | $62,514,678.00 | $22,572,608.00 | 46,856 | $1,334.19 |
| Bayfield | $37,674,680.00 | $38,819,516.00 | $13,123,505.00 | 16,174 | $2,400.12 |
| Brown | $299,093,667.00 | $270,928,338.00 | $94,149,132.00 | 274,899 | $985.56 |
| Buffalo | $18,399,046.00 | $19,378,949.00 | $7,842,258.00 | 13,234 | $1,464.33 |
| Burnett | $29,060,735.00 | $29,048,308.00 | $12,353,412.00 | 16,550 | $1,755.18 |
| Calumet | $60,102,230.00 | $59,484,850.00 | $25,088,287.00 | 56,203 | $1,058.39 |
| Chippewa | $98,286,807.00 | $88,491,696.00 | $21,110,729.00 | 67,801 | $1,305.17 |
| Clark | $56,784,148.00 | $52,404,280.00 | $22,175,786.00 | 35,001 | $1,497.22 |
| Columbia | $88,263,467.00 | $80,355,323.00 | $29,636,680.00 | 58,360 | $1,376.89 |
| Crawford | $26,201,119.00 | $30,567,157.00 | $9,320,399.00 | 16,197 | $1,887.21 |
| Dane | $664,674,994.00 | $782,417,277.00 | $254,549,806.00 | 599,930 | $1,304.18 |
| Dodge | $109,236,043.00 | $97,456,668.00 | $36,534,598.00 | 89,003 | $1,094.98 |
| Door | $66,679,913.00 | $60,309,714.00 | $31,665,832.00 | 30,885 | $1,952.72 |
| Douglas | $57,376,364.00 | $56,129,387.00 | $19,044,050.00 | 44,435 | $1,263.18 |
| Dunn | $64,564,679.00 | $65,432,653.00 | $24,561,319.00 | 45,693 | $1,432.01 |
| Eau Claire | $134,535,661.00 | $141,140,416.00 | $41,518,993.00 | 110,871 | $1,273.01 |
| Florence | $14,123,739.00 | $15,452,328.00 | $6,138,828.00 | 4,560 | $3,388.67 |
| Fond du Lac | $140,411,211.00 | $143,158,801.00 | $51,344,469.00 | 103,699 | $1,380.52 |
| Forest | $15,247,296.00 | $16,252,466.00 | $6,263,339.00 | 9,229 | $1,761.02 |
| Grant | $45,357,552.00 | $51,197,079.00 | $15,362,140.00 | 51,699 | $990.29 |
| Green | $45,477,871.00 | $44,382,015.00 | $19,123,633.00 | 37,364 | $1,187.83 |
| Green Lake | $45,688,638.00 | $42,649,382.00 | $18,339,491.00 | 18,994 | $2,245.41 |
| Iowa | $35,432,337.00 | $41,532,429.00 | $14,598,936.00 | 23,977 | $1,732.18 |
| Iron | $16,107,139.00 | $22,762,655.00 | $5,699,332.00 | 6,103 | $3,729.75 |
| Jackson | $34,958,474.00 | $34,881,492.00 | $11,447,969.00 | 21,337 | $1,634.79 |
| Jefferson | $101,342,505.00 | $104,693,228.00 | $35,506,527.00 | 86,855 | $1,205.38 |
| Juneau | $48,090,490.00 | $44,400,844.00 | $18,537,040.00 | 26,947 | $1,647.71 |
| Kenosha | $215,325,206.00 | $223,416,553.00 | $77,844,705.00 | 170,693 | $1,308.88 |
| Kewaunee | $29,729,052.00 | $26,025,414.00 | $13,227,107.00 | 20,578 | $1,264.72 |
| La Crosse | $156,535,684.00 | $133,842,569.00 | $38,037,425.00 | 123,232 | $1,086.10 |
| Lafayette | $23,837,953.00 | $21,988,884.00 | $10,117,415.00 | 16,668 | $1,319.23 |
| Langlade | $30,056,586.00 | $27,847,369.00 | $11,883,651.00 | 19,354 | $1,438.84 |
| Lincoln | $36,840,798.00 | $39,090,391.00 | $15,658,766.00 | 28,517 | $1,370.78 |
| Manitowoc | $88,513,761.00 | $95,610,616.00 | $32,800,661.00 | 80,932 | $1,181.37 |
| Marathon | $155,133,681.00 | $153,528,594.00 | $57,712,567.00 | 139,874 | $1,097.62 |
| Marinette | $56,864,583.00 | $54,006,253.00 | $21,556,205.00 | 41,690 | $1,295.42 |
| Marquette | $28,695,180.00 | $30,812,154.00 | $15,170,871.00 | 15,558 | $1,980.47 |
| Menominee | $10,102,606.00 | $9,518,048.00 | $2,861,510.00 | 4,272 | $2,228.01 |
| Milwaukee | $1,334,050,136.00 | $1,409,897,250.00 | $291,780,821.00 | 941,139 | $1,498.08 |
| Monroe | $60,550,831.00 | $57,542,615.00 | $21,729,424.00 | 46,574 | $1,235.51 |
| Oconto | $50,874,058.00 | $46,813,900.00 | $22,061,436.00 | 39,266 | $1,192.22 |
| Oneida | $54,055,449.00 | $49,054,611.00 | $19,081,305.00 | 37,912 | $1,293.91 |
| Outagamie | $200,494,900.00 | $191,598,753.00 | $67,561,582.00 | 195,388 | $980.61 |
| Ozaukee | $80,369,214.00 | $74,354,529.00 | $22,927,121.00 | 93,111 | $798.56 |
| Pepin | $14,163,414.00 | $15,040,856.00 | $5,779,206.00 | 7,360 | $2,043.59 |
| Pierce | $45,410,032.00 | $46,665,497.00 | $21,117,419.00 | 42,605 | $1,095.31 |
| Polk | $56,540,093.00 | $60,964,496.00 | $24,197,716.00 | 45,575 | $1,337.67 |
| Portage | $91,634,842.00 | $90,111,742.00 | $34,927,788.00 | 72,139 | $1,249.14 |
| Price | $24,522,926.00 | $26,293,605.00 | $11,795,630.00 | 13,932 | $1,887.28 |
| Racine | $236,524,617.00 | $249,817,086.00 | $64,131,164.00 | 198,781 | $1,256.75 |
| Richland | $30,594,757.00 | $30,593,569.00 | $10,486,132.00 | 17,179 | $1,780.87 |
| Rock | $208,563,559.00 | $212,944,422.00 | $81,661,573.00 | 165,156 | $1,289.35 |
| Rusk | $29,883,944.00 | $32,646,749.00 | $8,883,169.00 | 14,171 | $2,303.77 |
| Sauk | $107,607,912.00 | $99,887,896.00 | $35,121,383.00 | 67,022 | $1,490.37 |
| Sawyer | $33,865,258.00 | $34,885,006.00 | $14,378,699.00 | 18,286 | $1,907.74 |
| Shawano | $53,752,598.00 | $54,496,173.00 | $17,986,497.00 | 41,109 | $1,325.65 |
| Sheboygan | $141,558,487.00 | $135,950,078.00 | $53,720,534.00 | 118,465 | $1,147.60 |
| St. Croix | $99,565,761.00 | $131,436,890.00 | $45,096,137.00 | 98,849 | $1,329.67 |
| Taylor | $31,938,709.00 | $31,737,186.00 | $14,180,476.00 | 20,150 | $1,575.05 |
| Trempealeau | $41,657,055.00 | $41,570,161.00 | $17,652,728.00 | 30,912 | $1,344.79 |
| Vernon | $34,518,792.00 | $32,690,089.00 | $10,810,905.00 | 31,140 | $1,049.78 |
| Vilas | $38,766,838.00 | $37,506,799.00 | $17,553,882.00 | 23,176 | $1,618.35 |
| Walworth | $140,658,069.00 | $131,696,942.00 | $62,340,015.00 | 106,571 | $1,235.77 |
| Washburn | $33,010,386.00 | $32,727,044.00 | $11,218,392.00 | 16,644 | $1,966.30 |
| Washington | $111,744,888.00 | $116,483,178.00 | $37,646,202.00 | 138,819 | $839.10 |
| Waukesha | $336,380,536.00 | $334,202,666.00 | $118,994,968.00 | 413,728 | $807.78 |
| Waupaca | $71,232,304.00 | $71,111,371.00 | $29,887,446.00 | 51,950 | $1,368.84 |
| Waushara | $46,644,899.00 | $56,545,104.00 | $22,396,880.00 | 24,550 | $2,303.26 |
| Winnebago | $146,822,087.00 | $157,256,776.00 | $72,491,122.00 | 172,943 | $909.30 |
| Wood | $99,325,730.00 | $131,820,607.00 | $33,918,651.00 | 73,846 | $1,785.07 |
All 72 Wisconsin county governments, from one state source: the Department of Revenue's County and Municipal Revenues and Expenditures 2024 (Bulletin No. 124, January 2026), which compiles the annual Municipal Financial Report each county files with the Department. Wisconsin counties keep their books by calendar year, so the year is January 1 to December 31, 2024, the latest the Department had published by Oct. 20, 2026. The Department says the data are unaudited and that it does not guarantee comparability: counties organize, account for and staff services differently. Revenue is the Department's 'Subtotal-General Revenues': all revenue of the county's governmental funds (general, special revenue, debt service and capital projects funds), meaning taxes, special assessments, federal and state aid, licenses and permits, fines, charges for services, interest and other revenue. It leaves out other financing sources (borrowing, refunding bonds, transfers between the county's own funds, sales of major assets), which are kept separately in the data. Spending is the Department's 'Sub-total Expenditure': operating spending and capital outlay of the governmental funds for every function, plus debt service (principal and interest). It leaves out other financing uses (transfers between funds, payments to refunding escrow agents, money applied to reduce other governments' levies), also kept separately. Both exclude county enterprises such as nursing homes, county hospitals, airports and landfills when the county runs them as proprietary funds; the Department lists those funds' revenues and expenses separately (kept in the data, together with internal service and fiduciary funds) and they are never added in here. Some counties run the same activities inside their governmental funds, which is one reason counties are not strictly comparable. Property tax is 'General property taxes': the county's own levy collected in 2024 (levied in 2023), not school, city, village or town taxes the county treasurer collects for others. Revenue, spending and property tax are separate measures and are never added together. Population is the Department of Administration's 2024 estimate as printed in the Department of Revenue's data. Spending per resident is our division of the county’s reported spending by its population.
Sources: Wisconsin Department of Revenue, County and Municipal Revenues and Expenditures 2024 (Bulletin No. 124, January 2026), data workbook, sheet 'Counties' (from counties' Municipal Financial Reports; unaudited); Wisconsin Department of Revenue, County and Municipal Revenues and Expenditures 2024, Bulletin No. 124 (PDF; line definitions and statewide totals); Wisconsin Department of Revenue, County and Municipal Revenues and Expenditures report page.
What is not here yet
- The Legislative Fiscal Bureau's own site (docs.legis.wisconsin.gov) reset every download from this workspace, and its budget pages refused automated reading. The LFB summary used is the identical document the Department of Administration filed with the Municipal Securities Rulemaking Board and posts on doa.wi.gov; the LFB's document list was read, not saved.
- The LFB's update of May 20, 2026 ('2025-27 and 2027-29 General Fund Budget Under 2025 Acts 1 to 247', https://docs.legis.wisconsin.gov/misc/lfb/budget/2025_27_biennial_budget/090_2025_27_and_2027_29_general_fund_budget_under_2025_acts_1_to_247_5_20_26) was read, not saved. It re-estimates 2026-27 General Fund taxes at about $23,217 million and net appropriations at about $24,384 million (rounded to millions) after laws passed since Act 15 and new revenue estimates. Those are later estimates on a different footing and are not used for the enacted-budget figures.
- The enacted budget's breakdowns by agency and by functional area are printed only for the two-year biennium, not for 2026-27 alone, so the General Fund spending lines here are the condition statement's uses of money, not functions.
- No FY2026 ACFR (year ended June 30, 2026) had been published by Oct. 20, 2026; the FY2025 ACFR was posted in December 2025.
- The 2024 report is the latest the Department of Revenue had published by Oct. 20, 2026 (released January 2026); 2025 county reports were not yet available.
- The Department's figures are unaudited compilations of what each county reported. Counties' own audited annual financial reports were not checked.
- Population is the Department of Administration's 2024 estimate as printed by the Department of Revenue; the Department of Administration's own estimate release was not opened separately.
- A few counties reported a negative amount on an expenditure line (Adams, Door, Dunn, Green, Green Lake, Langlade, Manitowoc, Oconto); the data do not explain them. They are kept as filed, are part of the spending total as the Department computes it, and are noted on the county's row.
- no statewide source: no Wisconsin state agency publishes elected county officials' pay for all 72 counties in one place.
- Checked on Oct. 20, 2026: the Department of Revenue's county financial data (spending by function only, no salaries); a web search for a statewide compilation, which found only county-by-county board resolutions and agenda packets. The Wisconsin Counties Association posts some county resolutions but was not found to publish an all-county salary table of elected officials; not yet checked further.
- The text of Wis. Stat. 59.22 on docs.legis.wisconsin.gov could not be opened from this workspace (downloads were reset and automated reading is refused); the statute is cited as quoted in the Sawyer County resolution.
- County board resolutions and budgets, county by county, were not collected; not yet checked.
Gaps in the public money records as of the date checked.