2023
Instructions
Compiling Financial Report
Forms C and CT for Wisconsin
Cities, Villages and Towns
Wisconsin Department of Revenue
sl-103 (R. 2-24)
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Wisconsin Department of Revenue
Table of Contents
I. Due Dates ............................................................................................. 3
II. General Comments .................................................................................... 3
A. General ............................................................................................ 3
B. Additional notes about form functionality............................................................ 3
C. Audit validation rules built into the form for most lines ............................................... 4
III. Overview of Report ................................................................................... 4
IV. Denition of Fund Types .............................................................................. 5
A. Governmental fund types and expendable trust funds ............................................... 5
B. Proprietary fund types and similar trust funds ........................................................ 5
V. Capital Outlay ......................................................................................... 6
A. Capital outlay expenditures characteristics ........................................................... 6
B. Reporting capital outlay expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
VI. Required Documents ................................................................................. 7
VII. Tax Roll Reconciliation – Cash Basis Accounting ...................................................... 7
VIII. Revenues and Expenditures All Governmental Fund Types and Expendable Trust Funds ............ 10
A. Revenues ........................................................................................... 10
B. Expenditures ....................................................................................... 23
IX. Financial Report Reconciliation Cash Basis of Accounting ........................................... 36
X. Statement of Changes in Fund Balance – Modied Accrual Basis All Governmental Fund Types
and Expendable Trust Funds .......................................................................... 37
XI. Revenues/Expenses All Proprietary Fund Types and Similar Trust Funds............................ 37
A. Operating revenues ................................................................................. 37
B. Operating expenses ................................................................................. 42
C. Non-operating revenue ............................................................................. 44
D. Non-operating expenses ........................................................................... 46
XII. Other Financial Sources (Uses) ........................................................................ 47
XIII. Specified Receipt, Disbursement, and Other Data All Funds ........................................ 47
XIV. Indebtedness.......................................................................................... 48
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Wisconsin Department of Revenue
I. Due Dates
You must electronically le (e-le) the Financial Report Form (MFR) with the Wisconsin Department of Revenue
(DOR). The due date is provided under state law (sec.86.303(5), Wis. Stats.), which requires municipalities with a
population of 2,500 or less to le a properly completed nancial report by April 1. Municipalities over 2,500 must
le by May1. DOR grants an automatic extension to May 15. These due dates must be met to avoid the penalties
under secs.73.10(4) and 86.303(5), Wis. Stats.
If the MFR is not led by the May 15 extension, General Transportation Aid formula penalties are assessed. In
addition, an auditor may be assigned to compile the report and your municipality will be charged for the cost of
the auditor’s time and expenses. If the MFR is led timely but not properly completed, an auditor may be assigned
to recompile the report at the municipality’s expense. Under state law (sec.73.10(2)(a), Wis. Stats.), municipalities
must prepare the report provided by DOR in accordance with these instructions issued by the department.
Municipalities of over 25,000 in population are also required to provide an auditor’s opinion on whether the
information submitted on the report is fairly stated in all material respects in relation to the municipality’s audited
nancial statements.
If an auditor’s opinion cannot be provided by May 15, the municipality must le an unaudited report by May15,
and then submit an amended MFR and auditor’s opinion by July 31.
II. General Comments
A. General
1. All entries must be in whole dollar amounts. Leave unused lines blank.
2. The data submitted is used in the highway aid and municipal services payments (MSP) formulas. Therefore,
netting of operating revenues against expenditures or omission of activities may negatively impact your
municipality in the formulas.
3. Use the same basis of accounting used to maintain the local records and the general purpose nancial
statements in the audit report
4. Note: Employee benets are not an activity. Expenditures for employee benets must be allocated to the user
activities. If employee benets are collected in a group of general accounts, then the police, re, ambulance,
sanitation, and highway employee benets must be allocated on the basis of their respective fringe benet
program. Fringe benets for other activities may be allocated on a rational basis.
5. Line numbers correspond to those in the uniform chart of accounts developed by DOR (ex: Line 41130
indicates occupational tax in the report and the chart of accounts).
6. Although the report is organized on the Generally Accepted Accounting Principles (GAAP) reporting system, it
is designed to accommodate all levels of accounting systems used by Wisconsin municipalities.
B. Additional notes about form functionality
Each of these simplify the ling process, and audit validation rules help improve ling
accuracy:
• Some lines are auto-lled with values from other sources, which allows you to simply verify the auto-lled
values are correct
• Line items transferred from other lines or that carryover from the prior year are auto-lled
• Audit validation rules are present for most lines
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Wisconsin Department of Revenue
• Audit warnings make you aware of lines that may need attention or additional documentation
• Addition of error symbols make you aware of lines that need correcting before submitting the report
• If an amendment is required, it is now quick and easy to amend the ling and resubmit
• PDF copy of your form matches the ling application format
C. There are audit validation rules built into the form for most lines
1. This means that a line of the report may have one of these ve audit validations rules:
• Amount entered is a certain percentage above or below the prior year’s entry – generates a Warning
requiring additional explanation/documentation
• Auto-lled amount – if changed, generates a Warning requiring additional explanation/documentation
• Auto-lled amount from prior year – if changed, generates a Warning requiring additional explanation/
documentation
• Transferred from another line – if changed, generates a Warning requiring additional explanation/
documentation
• Sub-total or Total – value must be greater than zero, if not, generates a Warning requiring additional
explanation/documentation
2. If one of these validations are triggered, you will either see:
• "Warning in eld" symbol identied by a yellow triangle with an explanation point
• "Error in eld" symbol identied by a red circle with a line through it.
3. Warning symbols will make you aware of lines that may need attention or additional
documentation.
These warnings will notify you when one of the audit validations rules have been triggered. This will
require you as the ler to:
• Review the entry for accuracy and either
• Change the entry if you identify it is incorrect or,
• If the entry is correct, provide an explanation and supporting documentation for DOR review
4. Error symbols make you aware of lines that need correcting before you can submit
Error symbols require you as the ler to:
• Review and verify the entry for accuracy and
• Make the necessary corrections prior to submitting the report
III. Overview of Report
To complete the MFR, the preparer must rst determine if the local nancial records are kept on cash basis or on
modied accrual basis. Cash basis is an accounting system where transactions are recorded only as cash is received
or paid out. Under this system, revenues are recorded when they are received and expenditures are recorded
when checks are issued. In modied accrual basis accounting, certain revenues (ex: taxes) are recorded when
earned and certain expenditures (ex: payroll benets) are recorded when payable.
Municipalities must report activities in the same fund types that they are reported on the general purpose
nancial statements. For example, if the municipality operates an airport and accounts for it as part of the
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Wisconsin Department of Revenue
general fund, then it should include airport revenues and expenditures in the Revenue and Expenditures – All
Government Fund Types. If, however, the municipality operates an airport and treats it as an enterprise, the airport
revenues and expenses should be included in the Revenue and Expenses – All Proprietary Fund Types.
IV. Denition of Fund Types
The term "funds" used in these instructions means a separate self-balancing set of accounts used to record certain
activities – not to be confused with "cash funds." A municipality may have any number of cash accounts or funds,
but might account for them all as part of the general fund. Conversely, a large municipality might account for
its activities in a number of funds (ex: general, special revenue, debt service, enterprise, internal service), but
consolidate all cash into one or two cash accounts or cash funds.
A. Governmental fund types and expendable trust funds
Governmental funds are those types of funds where most governmental functions are typically nanced.
Governmental fund types are as follows:
1. General Fund
The general fund is used to account for all nancial resources except those required to be accounted for in another
fund. The general fund is usually the largest and most important fund, and most of the municipality’s programs
are nanced wholly or partially through it.
2. Special Revenue Funds
Special revenue funds are used to account for the proceeds of specic revenue sources that are legally restricted
for specied purposes or activities (other than revenue sources restricted for the acquisition and/or construction
of xed (capital) assets). The use of these funds varies from municipality to municipality depending on local
ordinances and the source of revenues and purpose of expenditures.
3. Debt Service Funds
Debt service funds are used to account for all resources accumulated to retire a municipality’s general long-term
debt. A debt service fund is not used for debt of proprietary funds when the debt will be repaid from the revenues
of the individual proprietary fund. Such debt is accounted for in the applicable proprietary fund.
4. Capital Projects Funds
Resources externally restricted for the purchase or construction of major capital facilities, which are not nanced
by proprietary funds, are accounted for in capital projects funds. Capital projects funds are established when
projects are nanced wholly or in part with borrowed money, intergovernmental revenues, private donations, or
when they are legally mandated.
5. Expendable Trust Funds
Expendable trust funds are those whose principal and income may be expended in the course of their designated
operations. Expendable trust funds may also be used to account for endowments whose principal may be
expended in the course of their designated operations.
B. Proprietary fund types and similar trust funds
Proprietary funds are used to account for those municipal operations similar to those found in the private sector.
Measurement focus is on determination of net income, nancial position, and changes in nancial position.
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Wisconsin Department of Revenue
Revenues and expenses of proprietary funds are recognized using the accrual basis of accounting. Proprietary
fund types are as follows:
1. Enterprise Funds
Enterprise funds are used to account for municipal activities and organizations similar to those often found in
the private sector such as hospitals and nursing homes, water and sewer utilities. Enterprise funds are used when
the governing board has decided the costs (expenses, including depreciation) of providing goods or services
to the general public on a continuing basis are nanced or recovered primarily through user charges, or the
determination of net income is an appropriate way to manage an activity.
2. Internal Service Funds
Internal service funds are used to account for services performed by a department or agency of a municipality
for other departments or agencies of the municipality or agencies of other governments. Charges are based on
the cost of the services provided. Internal service funds are frequently used for central garages and motor pools,
central data processing, central duplicating or print shops, central purchasing, and stores departments.
3. Non-expendable Trust Types
Non-expendable trust funds are those whose principal must be preserved intact, and are used to account for gifts
and endowments which were provided with the stipulation that the principal be preserved intact and income
thereon be expended for the purposes specied by the donor.
Non-expendable trust funds and pension trust funds are accounted for in essentially the same way as proprietary
funds, and revenues and expenses are reported in the proprietary fund types.
V. Capital Outlay
A. Capital outlay expenditure has the following characteristics:
1. It results in the acquisition of, or addition to, xed assets
2. The expenditure does not recur annually
3. It is presumed to benet the present and future scal periods, that is, whatever is purchased will last longer
than one year
B. Report capital outlay expenditures as follows:
1. In the Governmental Fund Types and Expendable Trust Funds
Report capital outlay expenditures in either of these two ways:
1. The capital outlay expenditures may be reported with operation and maintenance expenditures (ex: the
purchase of police squad cars is reported with other law enforcement expenditures on Line 120-52100).
2. The capital outlay section is for those municipalities that report capital expenditures separately. Using this section
may be more convenient for municipalities with a number of capital projects expenditures, or without capital
outlay expenditures of the general fund included in operating and maintenance expenditures on a departmental
basis. (ex: under this method of reporting, the purchase of police squad cars is reported on Line 130-57210).
2. In the Proprietary Fund Types and Similar Trust Funds
Capital outlay expenditures generally are treated as additions to xed assets on the balance sheet and would not
appear in this report.
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Wisconsin Department of Revenue
VI. Required Documents
These documents are required to complete the current year (2023) Financial Report Form:
• Previous year (2022) Statement of Taxes (SOT)
» Located on DOR website – Final SOT
• 2022 Municipal Treasurers Settlement (payable 2023)
» Located on DOR website – MTS report
• 2023 State Payment Register
» Record of payments Wisconsin state agencies made to each municipality and county
» Located on DOR website – State payment register
• Your 2023 municipality’s annual nancial report
• Your 2022 Municipal Financial Report
» Located in MyDORGov’s historical lings page
VII. Tax Roll Reconciliation Cash Basis Accounting
Any municipality that maintains its records on a cash basis of accounting must complete the tax roll reconciliation.
Note: The cash basis of accounting is the method of accounting where revenues are recorded when received in
cash and expenditures are recorded when paid.
The Tax Roll Reconciliation must be completed using the actual taxes collected by your local treasurer.
Municipalities maintaining their records on the modied accrual basis of accounting should not complete the tax
roll reconciliation. Note: The modied accrual basis of accounting is the method of accounting where revenues are
recognized when they become both "measurable" and "available to nance expenditures of the current period."
Expenditures under the modied accrual basis are recognized when the related fund liability is incurred.
Part A – Taxes, Credits and Settlements Received
002-40000 – Tax collections (January) This entry includes all property tax, forest crop taxes, occupational taxes,
special assessments, special charges, omitted taxes, etc., collected by your local treasurer prior to the February
settlement with the county treasurer. Do not include overpayment of tax bills by escrow agents in this entry. See
Line 113-48900.
Note: This line auto-lls from the Municipal Treasurer Settlement, Line 10, Col. E.
004-40000 – Advance tax collections This entry includes the property tax, forest crop taxes, occupational taxes,
special assessments, special charges, omitted taxes, etc., collected by your local treasurer prior to January 1. This
entry should also equal the amount on Line 151-26100.
The sum of this entry and the entry on Line 002-40000 above should equal the Total Cash Collections on Line 10,
Col. E of the Tax District Treasurer’s Settlement Sheet unless there was an error in collections.
005-40000 – Lottery and gaming credits received from state or county Include mobile home lottery credit
with the mobile home fees on Line 100-41140.
006-40000 – School levies tax credit This entry includes the School Levies Tax Credit received in July.
007-40000 – First dollar credit This entry includes the First Dollar Credit received in July.
008-40000 – Dog license collections This entry includes the total amount of dog licenses collected by your local
treasurer. Do not include the refund from the county on this line. See Line 105-44200.
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Wisconsin Department of Revenue
010-40000 – August settlement from county for general property taxes, special assessments, special
charges, special taxes, and interest This entry includes all tax settlements and interest paid to your local
treasurer by the county.
Note: This line auto-lls from the Municipal Treasurer Settlement, sum of Lines/Cols. 15C, 16C, 17E,18E, 19E, 20E,
22E, 23E, 24E, 32H, 36H, 37H.
018-40000 – Collections of delinquent/postponed personal property tax and interest This entry includes all
delinquent personal property tax and interest collected by your local treasurer. This entry includes property tax
recoveries from other taxing jurisdictions.
Note: This line auto-lls from the Municipal Treasurer Settlement, Line 13, Col.B.
020-40000 – Total Tax Collections, Credits, and Settlements This is the sum of Lines 002-40000 through
018-40000.
Part B – Tax Settlements Paid to Others
022-50000 – Tax collections and state tax credits paid to county This entry is the sum of all property tax
collections paid to the county by your municipality. This entry includes tax collections for state.
Note: This line auto-lls from the Municipal Treasurer Settlement, sum of Lines/Cols. 28G, 29G, 30G, 33G, 34G, 35G,
45K, 45L, 46K, 47K, 48K, 48L, 49K, 50K, 50L.
025-50000 – Dog license paid to county This entry includes all dog licenses paid to the county treasurer by your
municipality.
028-50000 – Tax collections and lottery credits paid to schools This entry includes all property taxes paid by
your municipality to the local (K-12) school districts.
Note: This line auto-lls from the Municipal Treasurer Settlement, Line 38, Col. G.
030-50000 – Tax collections and lottery credits paid to technical colleges This entry includes all property
taxes paid to technical colleges by your municipality.
Note: This line auto-lls from the Municipal Treasurer Settlement, Line 39, Col. G.
032-50000 – Tax collections paid to sanitary and lake districts This entry includes all property taxes paid
to special districts (metropolitan sewer districts, sanitary districts, and lake rehabilitation districts) by your
municipality.
Note: This line auto-lls from the Municipal Treasurer Settlement, Line 31, Col. G.
035-50000 – Special assessments and special charges paid to others This entry includes special assessments,
special charges, delinquent utility charges paid to other taxing jurisdictions by your municipality.
Note: This line auto-lls from the Statement of Taxes, Sec. G, sum of Cols. 2 and 3.
040-50000 – Total Tax Collections, Credits and Settlements Paid to Others This is the sum of Lines 022-50000
through 035-50000.
Part C – Taxes Retained by Town
044-41120 – Tax incremental districts This entry is the amount of tax collections credited to your tax
incremental district. This line is also the amount you levied for the tax incremental district, Line D-2 of your
Statement of Taxes. This line applies to cities, villages, and towns (with environmental remediation TIDs).
Note: This line auto-lls from the Statement of Taxes, Sec. C, Line 2.
046-41130 – Occupational tax This entry is the amount of occupational tax collections retained by your
municipality at the February settlement (Line 46, Col. J of the Tax District Treasurer’s Settlement Sheet), plus any
delinquent occupational tax collected during the year.
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Wisconsin Department of Revenue
Note: This line auto-lls from the Municipal Treasurer Settlement, Line 45, Col. J.
048-41150 – Private forest cropland/managed forest land tax This entry is the amount of the forest tax
collections retained by your municipality at the February settlement (Lines 47 through 50, Col. J of the Tax District
Treasurer’s Settlement Sheet), plus any delinquent forest tax collected during the year.
Note: This line auto-lls from the Municipal Treasurer Settlement, sum of Lines/Cols. 46J, 47J, 48J, 49J, 50J.
052-41800 – Interest and penalties from delinquent tax This entry includes any interest and penalties
collected on delinquent retained personal property or real estate taxes from taxpayers or the county.
054-42000 – Special assessments This entry includes special assessments collected through the tax roll. This
includes your treasurer’s collections and county settlement collections on special assessments. Do not include any
interest charges on this line. (See Line 056-48130 )
Note: Special assessments collected in advance of being entered on the tax roll only appear as part of the entry on
Line 102-42000.
055-44200 – Dog licenses (retained portion) This entry includes the portion of the dog license collections
retained in your treasury at the February settlement and the retained portion of any subsequent dog license
collections. Include on Line 105-44200 if cash basis is selected. This line is determined by subtracting Line
025-50000 from Line 008-40000.
056-48130 – Interest on special assessments and charges This entry includes any interest collected on special
assessments and charges, whether collected by your local treasurer or through the tax roll settlement with the
county.
058-46000 – Local special charges This entry includes special charges collected through the tax roll. These
collections must be distributed by activity.
Note: This line auto-lls from the Statement of Taxes, Sec. G, Col. 1.
059-40000 – Total of Lines 040-50000 through 058-46000 This entry is the total of all the tax collection
disbursements except local general property taxes.
Part D – Local Share of Property Taxes
060-40000 – Subtract 059 from 020 This entry is the portion of local tax levy realized as a result of the
settlement process. It may be a negative number.
064-40000 – Add: other state special charges The amount for this entry is from Sec. D, Line 4 of the County
Clerk’s Apportionment of Taxes; or Sec. D, Line 4 of the Statement of Taxes; or Line 33, Col. F, of the Tax District
Treasurer’s Settlement Sheet. Also enter this amount in the appropriate expenditure activity in the Governmental
Fund type expenditures.
Note: This line auto-lls from the Statement of Taxes, Sec. C, Line 4.
066-40000 – Add: county special charges The amount for this entry is from Sec. D, Line 5 of the County Clerk’s
Apportionment of Taxes; or Sec. C, Line 5 of the Statement of Taxes; or Line 34, Col. F, of the Tax District Treasurer’s
Settlement Sheet. Also, enter this amount in the appropriate expenditure activity in the Governmental Fund type
expenditures.
Note: This line auto-lls from the Statement of Taxes, Sec. C, Line 5.
068-41110 – Total of Lines 060 through 066 This is the adjusted realized levy. It may be positive or negative. If
positive, it auto-lls on Line 100-41110; if negative, it auto-lls on Line 134-59800.
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Wisconsin Department of Revenue
VIII. Revenues and Expenditures
All Governmental Fund Types and Expendable Trust Funds
Denitions for individual lines are as follows:
A. Revenues
1. Taxes
This category includes monies raised by ad valorem tax, occupational tax, sales and use tax, interest and penalties
on delinquent taxes, and payments in lieu of taxes.
100-41110 – General property taxes This entry includes taxes collected on real and personal property (include
omitted tax) for municipal purposes. The amount to include is the portion credited to the governmental fund
types and recognized as revenue in the current year. Include general property taxes credited to the proprietary
fund types on Line 213-41110. First Class Cities must reduce this amount by any amounts levied for school debt
retirement. Report the general property taxes, including omitted tax, levied for local purposes on Line 300-71110.
Note: This Line auto-lls from the Statement of Taxes, Sec. C, Line 8 less Sec. C, Line 2 or from Line 068-41110 if
cash basis is selected.
100-41120 – Tax increments This entry is the amount of the tax levy on the increase in property value within a
tax increment district. The amount for this entry is from the Statement of Taxes, Sec. C, Line 2. This entry applies
to cities and villages only. Include TID levy credited to the proprietary fund types on Line 213-41120. Towns with
environmental remediation tax increment districts also use Line 100-41120.
Note: This Line auto-lls from the Statement of Taxes, Sec. C, Line 2 or from Line 068-41120 if cash basis is selected.
100-41130 – Occupational taxes This entry includes the local share of occupational tax collections per the
settlement with the county in February, plus delinquent collections during the year.
Note: This Line auto-lls from Line 068-41130 if cash basis is selected.
100-41140 – Mobile home fees This entry includes the retained portion of the monthly or quarterly fees
collected from mobile homeowners or mobile home court owners, under sec. 66.0435, Wis. Stat., and fees owed to
the schools at the end of the year.
100-41150 – Private forest crop/managed forest land taxes This entry includes the local share of all forest crop
tax collections per the settlement with the county in February, plus delinquent collections during the year.
Note: This Line auto-lls from the Municipal Treasurer Settlement, sum of Lines/Cols. 46J, 47J, 48J, 49J, 50J, or from
Line 048-41150 if cash basis is selected.
100-41170 – Motor vehicle taxes This entry is the motor vehicle registration fees collected by municipalities
under sec. 341.35, Wis. Stats.
100-41210 – Public accommodation taxes This entry is the gross taxes collected from motels and hotels,
under sec. 66.0615, Wis. Stats. Include public accommodation taxes credited to the proprietary fund types on
Line 213-41210. The gross amount of public accommodation tax must be reported on Line 100-41210 with an
osetting expenditure for the portion shared with others.
100-41222 – Retailers’ discount (retained) This entry includes the portion of state sales tax collections retained
by the municipality as payment for collection and sales tax money owed to the state at the end of the year.
100-41223 – Premier resort area tax This entry includes the gross premier resort area taxes collected by a
municipality included in a premier resort area.
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Wisconsin Department of Revenue
100-41240 – Race track admissions tax This entry includes your municipality’s share of the race track
admissions distributed, under sec. 562.08(2), Wis. Stats.
100-41310 – In lieu of taxes from regulated municipally-owned utilities This entry includes the revenue
from municipally-owned utilities for tax equivalents calculated under provisions established by the Public Service
Commission or other authority.
100-41320 – In lieu of taxes from other tax exempt entities This entry includes payments in lieu of taxes
received from tax exempt organizations other than regulated municipally-owned utilities such as payments from a
public housing authority.
100-41800 – Interest and penalties on taxes This entry includes interest and penalties collected on delinquent
personal property taxes. Municipalities that retain the tax rolls through July include interest collections on
delinquent real estate taxes on this line. Also report use-value and ag rezoning fees on this line.
100-41900 – Other taxes (list items and amounts) This entry includes any taxes not included in the lines above
such as annexation payments, and tax chargebacks received. First Class Cities must include amounts levied for
school debt retirement.
101-41000 – Total Taxes This is the sum of Lines 100-41110 through 100-41900.
2. Special Assessments
This category includes special assessments authorized by sec. 66.0703, Wis. Stats., such as projects for streets,
sidewalks, curbs and gutters, storm sewers, sanitary sewer mains and laterals, and water mains and laterals, paid
for wholly or partially from special assessments levied against the beneted properties.
102-42000 – Total Special Assessments This entry includes special assessments collections that are levied for
the governmental fund in the “For the Municipality” and “Enterprise/Utility” columns in Sec. H of the Statement of
Taxes. This entry also includes the special assessments for the municipality and enterprise/utility that are collected
by the governmental fund prior to being entered in the tax roll. Include special assessments collected directly by
or paid directly to a proprietary fund, and credited to a proprietary accounts receivable, on Line 300-74000.
Note: Enter interest on special assessments on Line 113-48130. Enter interest earned on investment of idle cash
attributable to the special assessment fund on Line 113-48110. Interest on special assessments credited directly to
an enterprise fund is transferred to Line 215-48110.
3. Intergovernmental Revenues
This category includes revenues from other governments due to state or federal aid formulas; applied for grants; or
state, federal, or other local government aids. Include grants and aids for activities operated as an enterprise fund in
the propriety fund types. Federal aids paid to your municipality—whether paid directly by the federal government or
through a state agency—are federal aids for this report.
Federal Grants
103-43211 – Law enforcement This entry includes direct law enforcement grants and aids from the federal
government for programs, such as law enforcement training, white collar crime programs, and other police and
detention activities. This is a deductible revenue for highway-related costs.
103-43212 – Fire This entry includes direct grants and aids from the federal government for activities related to
re prevention and protection.
103-43213 – Ambulance This entry includes all direct grants and aids from the federal government related to
ambulance activities.
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Wisconsin Department of Revenue
103-43219 – Other public safety This entry includes all direct grants and aids from the federal government for
public safety purposes not included in the lines above.
103-43221 – Highway This entry includes federal grants-in-aid for highways paid directly to the municipality by
federal agencies. This is a deductible revenue for highway-related costs.
103-43227 – Other transportation This entry includes direct federal transportation grants and aids such as
airport development, mass transit, and elderly and handicapped transit equipment.
103-43231 – Solid waste disposal This entry includes all direct grants and aids from the federal government
relating to construction or operation of a solid waste disposal facility.
103-43239 – Other sanitation This entry includes direct federal grants and aids for all sanitation purposes other
than solid waste disposal.
103-43240 – Health This entry includes the direct grants and aids from the federal government for general and
mental health purposes.
Note: This line auto-lls if applicable.
103-43250 – Human services This entry includes the direct grants and aids from the federal government for
human services programs, such as welfare, day care, etc.
103-43261 – Culture and recreation This entry includes the direct grants and aids from the federal government
for cultural and recreation programs.
103-43271 – Housing/economic assistance (include community development) This entry includes direct grants
and aids from the federal government for public housing and community development projects.
103-43300 – Other federal payments This entry includes all other federal grants and aids, including the American
Rescue Plan Act Local Fiscal Recovery Funds.
State Grants
103-43410 – Shared revenues This entry includes funds received from the state for shared revenue.
Note: All state shared revenues are reported on this line. This includes the following:
• County and municipal aid (CMA)
• Utility aid
• Expenditure restraint program (ERP)
• Exempt computer aid (ECA)
• Personal property aid (PPA)
• Video service provider aid (VSP)
• Fallen protective service ocer aid (FPSIR) (rst year paid was 2021)
• Statewide communications interoperability plan (SCIP)
Note: This line auto-lls if applicable.
103-43420 – Fire insurance tax This entry is the payment received from the state for re dues. If these
monies are turned over to a re district, show the revenue on this line and show an osetting expenditure on
Line 120-52200 – Fire Protection.
Note: This line auto-lls if applicable.
103-43430 – Other state shared taxes This entry includes shared tax aids such as mining impact aid and oil
pipeline/terminal tax.
Note: This line auto-lls if applicable.
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Wisconsin Department of Revenue
103-43510 – General government This entry includes state aids for employee retirement, indigent defendant,
payments for public services, planning and judicial aids.
103-43521 – Law enforcement improvement This entry includes state aids for ocer training, radar and other
equipment, and studies to improve police eectiveness. This is a deductible revenue for highway-related costs.
103-43522 – Water patrol This entry includes payments from the state for police patrols on lakes and rivers. This
is a deductible revenue for highway-related costs.
103-43523 – Other law enforcement This entry includes state aids for items, such as highway safety, alcohol
safety, alcohol awareness, trac safety school, and snowmobile law enforcement. This is a deductible revenue for
highway related costs.
103-43528 – Emergency government planning This entry includes state grants for civil preparedness,
emergency government planning aids, civil defense, "911" emergency telephone, and disaster assistance, other
than ood damage to roads–which must be included on Line 103-43532.
103-43529 – Other public safety This entry includes payments from the state for public safety purposes, such as
rst response and Fire School Reimbursement Aid, and Ambulance Funding Assistance Grants that are not covered
by the lines listed above.
Transportation
103-43531 – General transportation aids This entry includes quarterly state transportation aids received
during the calendar year, as well as other supplemental transportation aids payments, under sec. 86.30, Wis. Stats.
103-43532 – Transportation disaster damage aid This entry includes state DOT aids for disaster damage on
roads. This is a deductible revenue for highway-related costs.
103-43533 – Other highway aid (include PECFA) This entry includes state highway aids for items such as lift
bridges, road project aids, and community block grants used for eligible road costs.
Petroleum Environmental Clean-up Fund Act (PECFA) – funds received for reimbursement of eligible expenses
for the investigation and cleanup of petroleum contamination
Only 60% of all grants and aids received for storm sewer construction should be reported on this line. Report
the remaining 40% of ineligible storm sewer construction on Line 103-43537. These are deductible revenues for
highway related costs.
103-43534 – Local road improvement program (LRIP) This entry includes the state reimbursement (match)
paid by the state. The purpose of the Local Road Improvement Program is to provide state nancial assistance
for up to 50% of the costs for improvement projects on any road under local jurisdiction. LRIP includes separate
categories for town roads (TRIP) and municipal streets (MSIP). Report expenditures on LRIP projects on the current
lines similar to any other road improvement projects. This is a deductible revenue for highway related costs.
103-43535 – Road-related FEMA aids This entry includes FEMA funding received for road-related expenditures
caused by disaster damage incidents. This is a deductible revenue for highway related costs.
103-43536 – Connecting highway aids (CHA) This entry includes state highway aids received during the
calendar year for costs associated with the maintenance and trac control of certain designated routes that
connect segments of the state highway system. This is a deductible revenue for highway related costs.
103-43537 – Other transportation This entry includes state aids for mass transit, airports, commercial docks
and harbors, railroads, bicycle trails, and other transportation purposes.
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Wisconsin Department of Revenue
Other State Payments
103-43545 – Recycling This entry includes the grants received from the Department of Natural Resources for
establishing or enhancing recycling programs.
Note: This line auto-lls if applicable.
103-43549 – Other sanitation This entry includes state grants and aids for items such as solid waste
management, wastewater grants, sanitation grants, landll closure grants, and private sewer grants.
103-43550 – Health This entry includes state grants and aids for health-related programs such as home nursing,
preventative health services, maternal and child health services, and medical assistance programs.
103-43560 – Human services This entry includes state grants and aid for general relief, domestic abuse, senior
citizen, and other social services programs.
103-43571 – Culture and recreation This entry includes state grants and aids for library systems, museums, fairs
and exhibits, snowmobile trail signs, snowmobile trail areas, ATV trail aids and motorcycle recreation aid.
103-43581 – Housing/economic assistance (include community development) This entry includes state aids
for public housing and community development projects such as job training, CDBG grants, and other economic
assistance programs.
103-43610 – State payment for municipal services This entry includes the payment from the state to
municipalities with state facilities, compensating them for police protection, re protection, ambulance services,
garbage collection and disposal services, and recycling.
Note: This line auto-lls if applicable.
103-43620 – In lieu of taxes on state conservation lands This entry includes the in lieu of taxes on state
conservation lands paid under sec. 70.113, Wis. Stats.. The municipality retains this whole payment for local use.
Note: This line auto-lls if applicable.
103-43630 – In lieu of taxes on forest lands This entry includes payments in lieu of taxes on forest lands
including federal forest lands paid through the state.
103-43640 – Severance/yield/withdrawal taxes This entry includes the total severance and withdrawal taxes
received less any payments to the county during the year. This state payment is made under sec. 77.10(2)(b), Wis.
Stats. The municipality must share 20 percent of these payments with the county.
103-43650 – Forest cropland/managed forest land This entry includes the total forest cropland, managed
forest land and county forest land payment from the state less any amounts paid to the county during the year on
forest cropland under sec. 77.05(2), Wis. Stats. and managed forest lands under sec. 77.85(2), Wis. Stats.
Note: This line auto-lls if applicable.
103-43660 – Payment in lieu of taxes on state conservation land This entry is the local government’s share
of payments received from the state under sec. 70.114, Wis. Stats. This payment in lieu of taxes (PILT) is made on
certain lands purchased by the state after December 31, 1991. The local government must share this payment with
the other taxing jurisdictions.
Note: This line auto-lls if applicable.
103-43690 – Other state payments (list items and amounts) This entry includes any other intergovernmental
payments from the state not included in the lines above. List each aid type and the amount. Include election aids.
Note: Revenue from negotiated MOAs, MOUs or other intergovernmental agreements where a separate fee is paid
by a federal, state or local government to your municipality for ambulance, re, law enforcement, refuse/garbage/
solid waste pick-up and disposal services, etc. provided directly by your municipality or through an associated
service agency administered by your municipality should be reported on the appropriate line in Section D –
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Wisconsin Department of Revenue
Intergovernmental Charges.
Grants from County and Other Local Governments
103-43710 – Highway and bridges This entry includes aid or advances from other local governments (towns,
cities, villages, counties) for construction and maintenance of highways and bridges. This is a deductible revenue
for highway-related costs.
103-43781 – County timber sales This entry includes the monies received from the county for sale of timber on
forest lands.
103-43782 – National forest income from county This entry is the national forest payment received from the county.
103-43790 – Other local government grants (list items and amounts) This entry includes library, parks,
veterans graves, bounties, and solid waste management aids. List each aid type and the amount.
104-43000 – Total Intergovernmental Revenues This is the sum of Lines 103-43100 through 103-43790.
4. Licenses and Permits
This category includes monies received from individuals for legal permission to perform certain acts or engage in
certain businesses usually regulated by ordinances.
105-44100 – Business and occupational licenses This entry includes revenues from licenses and permits for
businesses and occupations that must be licensed before operating within the municipality. These licenses and permits
include liquor and malt beverage, cigarette, soda pop, bartender, dance, peddler, mobile home court, cable television
licenses and franchise fees, milk haulers, taxi, auction, going out of business, transient merchant, junk and theater.
Note: Include liquor and malt beverage license publication fees on Line 109-46100.
105-44200 – Non-business licenses This entry includes license fees for occupational driver’s license (municipal
share), bicycles, cats, dogs (including the treasurer’s share of dog license and the dog license refund from the county),
and any other license issued for purposes other than for operating a business, for an occupation or for construction.
105-44300 – Building permits and inspection fees This entry includes permit fees required for construction or
remodeling of property and fees for the inspection of buildings; including building, electrical, plumbing, heating
and air conditioning, street opening, etc.
105-44400 – Zoning permits and fees This entry includes revenues from zoning hearing fees, licenses, and
permits that are required to enforce the municipality’s zoning ordinances.
105-44900 – Other regulatory permits and fees (list items and amounts) This entry includes all regulatory
fees and permits not included in the lines above such as parking permits. Include impact fees collected. Include
business and occupational permits on Line 105-44100.
106-44000 – Total Licenses and Permits This is the sum of Lines 105-44100 through 105-44900.
5. Fines, Forfeits, and Penalties
This category includes monies received from individuals as penalties for violating certain laws or ordinances, for
failing to perform contractual obligations, and awards for damages.
107-45100 – Law and ordinance violations This entry includes collections of penalties imposed for violation of
municipal ordinances, including bail for violation of a municipal ordinance that is forfeited upon non-appearance
before a court at the time xed for hearing the case. Include parking violations that are forfeited without court
action and late penalties for not paying dog licenses.
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Wisconsin Department of Revenue
107-45210 – Contract forfeitures This entry includes forfeitures by contractors for failure to perform contractual
obligations and woodland tax penalty revenue.
107-45221 – Judgments and damages awards for law enforcement equipment and property This entry
includes monies awarded to the municipality due to a court decision or settlement for damages to police property
and equipment. This is a deductible revenue for highway-related costs.
107-45222 – Judgments and damages awards for highway equipment and property This entry includes
monies awarded to the municipality due to a court decision or settlement for damages to highway property and
equipment. This is a deductible revenue for highway-related costs.
107-45223 – Judgments and damages for other equipment and property This entry includes monies
awarded to the municipality due to a court decision or settlement for damages to property and equipment that
are not highway or police-related.
108-45000 – Total Fines, Forfeitures, and Penalties This is the sum of Lines 107-45100 through 107-45223.
6. Public Charges for Services
This category includes revenues received from individuals, organizations, and businesses for services rendered
and/or the sale of goods. Some of this section’s common revenues include general government fees, ambulance
fees, snow removal, gravel sales, mass transit fees, library fees, etc. It also includes amounts charged-back in Sec. H
of the Statement of Taxes. See Line 058-46000. Do not include impact fees.
Note: Municipalities accounting for re protection, ambulances, sewage service, solid waste disposal sites,
auditoriums, mass transit systems, etc., as enterprises should report those revenues in the proprietary fund types.
109-46100 – General government This entry includes fees and charges for services rendered by departments
whose function is considered general government such as clerk, treasurer, and attorney. It also includes sales of
photocopies, plat books, liquor license publication fees, garnishment fees, and ling fees.
Public Safety
109-46210 – Law enforcement fees This entry includes fees for items such as serving of summons, copies of bonds,
summons, writs, serving subpoenas, serving execution on judgments, photocopies of accident reports, special duty,
and sales of conscated materials at police auctions. This is a deductible revenue for highway-related costs.
109-46220 – Fire protection fees This entry includes direct charges to individuals or their insurance companies
for re calls, re inspections, re signs along the highway, and miscellaneous re services such as recharging re
extinguishers. Revenues from public authorities such as other local governments should not be included here.
They are considered to be Intergovernmental Charges for Services and should be included on Line 111-47323.
109-46230 – Ambulance fees This entry includes revenues from individuals or their insurance companies for use
of the municipal ambulance service. Revenues from public authorities such as other local governments, should
not be included here since they are considered to be Intergovernmental Charges for Services–include these on
Line 111-47324.
109-46290 – Other public safety fees This entry includes all public safety-related revenues from individuals not
included above such as fence viewing.
Transportation
109-46310 – Highway (and street) maintenance and construction This entry includes monies received from
sale of gravel, shale, blacktop, salt, sand, culverts, and other miscellaneous highway materials to individuals;
revenues from contractors or individuals for construction or reconstruction of roads, including curb and gutters;
revenues for repair or replacement of curb or gutter; revenues for storm sewer maintenance; snow plowing
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Wisconsin Department of Revenue
driveways and parking lots, ditching, grading and thawing culverts; and equipment rental. This is a deductible
revenue for highway-related costs.
109-46321 – Street (highway) lighting This entry includes revenues for installation, repair, and replacement
of street lighting, including amounts charged-back to property owners as special charges on the tax roll. This is a
deductible revenue for highway related costs.
109-46322 – Sidewalks (replacement with street reconstruction) This entry includes revenue for replacement
of sidewalks when the street is reconstructed. This is a deductible revenue for highway-related costs.
109-46323 – Sidewalks (new construction or replacement without street construction) This entry includes
revenue for replacement or new construction of sidewalks not associated with street construction.
109-46324 – Storm sewer maintenance This entry includes revenues from individuals for storm sewer
maintenance. This is a deductible revenue for highway-related costs.
Note: When the storm sewer system is operated as an enterprise fund, report the activities in the proprietary
fund types.
109-46328 – Stormwater drainage fees This entry is for stormwater fees collected by the general fund. This is a
deductible revenue for highway-related costs.
109-46330 – Parking This entry includes revenues from public parking lots, ramps, and meters, including weekly
or monthly user fees.
109-46340 – Airport This entry includes revenues such as landing fees, fuel sales, airport concession fees, airport
parking fees, hangar rental, and freight storage fees resulting from the operation of a municipal airport.
109-46350 – Mass transit This entry includes revenues from passenger fees, concession fees, and freight fees
resulting from the operation of a mass transit system.
109-46370 – Docks and harbors This entry includes revenues from freight and passenger fees, docking fees, and
storage fees resulting from the operation of commercial docks and harbors. Report revenues from recreational
docks and marinas on Line 109-46750.
109-46399 – Other transportation This entry includes revenues from the operation of other transportation
facilities not included in the lines above.
Sanitation and Utilities
109-46410 – Sewage service This entry includes sewer user fees from residential, commercial and industrial
properties, forfeited discounts, and other revenues when the municipality operates the sewer activity as a
department instead of an enterprise.
Note: Revenues from public authorities such as other local governments should not be included since they are
considered as Intergovernmental Charges for Services–include these on Line 111-47341.
109-46420 – Refuse and garbage collection This entry includes user fees for curbside collection of garbage
and refuse.
109-46431– Solid waste disposal This entry includes revenues such as private use fees for disposing of waste
materials, landll sticker sales, and tipping fees. It also includes fees for hauling garbage from central collection sites.
109-46435 – Recycling This entry includes revenues such as private use fees for collection, processing, or
transportation of recyclable materials, or the prorated recycling portion of all-inclusive solid waste disposal fees.
This entry includes sales of stickers, tags, bags, or containers for recycling, or any other fee charged to the public
on the basis of use. Do not include sale of recyclable materials on this line. See Line 113-48307.
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Wisconsin Department of Revenue
109-46440 – Weed and nuisance control This entry includes revenues from cutting noxious weeds and
controlling other nuisances on private property.
109-46490 – Sanitation services (other) This entry includes revenues from providing sanitation services not
included in the lines above.
Health
109-46540 – Cemetery This entry includes revenues from lot sales, grave openings, and lot maintenance. Do not
include interest revenue from cemetery accounts.
109-46590 – Other health services This entry includes revenues from providing health services such as vital
statistics, immunization, health clinics, health ocer fees, health inspections, and humane shelter (dog pound).
109-46600 – Human services This entry includes revenues from various human services activities such as senior
citizen meal program donations and relief repayments from individuals.
Culture, Recreation and Education
109-46710 – Library This entry includes revenues such as nes for lost, damaged, or overdue books, special
request fees, equipment rental, and other library user fees.
109-46720 – Parks This entry includes revenues from rental fees, admissions, camping fees, park dedication fees,
concessions, etc.
109-46731 – Museum This entry includes daily admissions, concession sales, and other fees, when the museum
is accounted for in the governmental fund types.
109-46732 – Zoo This entry includes admissions, parking fees, concession sales and other fees, when the zoo is
accounted for in the governmental fund types.
109-46741 – Fairs, exhibits, and celebrations This entry includes revenues such as admissions, entry fees,
shelter rentals, concession earnings, and parking fees, when these activities are accounted for in the governmental
fund types.
109-46742 – Auditorium, convention, or civic center (theater) This entry includes revenues such as user rentals,
admissions, and concession earnings, when these facilities are accounted for in the governmental fund types.
109-46743 – Community center This entry includes revenues from locker fees, occasional use or rental fees,
vending machine revenues, and other community center user fees.
109-46750 – Other culture and recreation This entry includes the fees charged to the public for the use of
municipally- operated cultural and recreational facilities and programs not included in the lines above. Include
revenues of recreational docks and marinas here.
Conservation and Development
109-46810 – Forests This entry includes revenues from the public for forest programs, including sale of rewood,
pulp and logs, tree planting equipment rental, sale of seedling trees, and tree inspection fees.
109-46820 – Other conservation This entry includes revenues such as agricultural lime sales, soil testing,
watershed and other erosion control projects, pesticide control training, and agricultural land preservation fees;
revenues from operation of youth camps, air pollution control projects, etc.
109-46830 – Public housing This entry includes rents and other revenues from operation of public housing
projects except in lieu of tax payments, which should be reported on Line 100-41320.
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Wisconsin Department of Revenue
109-46840 – Urban development This entry includes revenues from urban development projects.
109-46850 – Economic development This entry includes revenues associated with charges for services to
industrial parks, business development and other economic development activities.
109-46900 – Other public charges for services (list items and amounts) This entry includes revenues from
other public charges not included in the lines above such as vending machine sales and commissions, employee
meal sales, etc.
110-46000 – Total Public Charges for Services This is the sum of Lines 109-46100 through 109-46900.
7. Intergovernmental Charges for Services
This category includes operating revenues from other governmental units such as schools, technical colleges,
counties, cities, villages, towns, lake rehabilitation districts, sanitary districts, and state and federal governments
for services provided by your municipality.
Federal
111-47121 – Law enforcement services This entry includes revenues for providing police protection to a federal
facility. This is a deductible revenue for highway-related costs.
111-47122 – Fire services This entry includes revenues from operations for re suppression, ghting forest res,
etc., on federal land and property.
111-47131 – Transportation (highways and streets) This entry includes revenues for maintenance,
construction, or reconstruction of federal highways. This is a deductible revenue for highway-related costs.
111-47141 – Sewage service This entry includes operating revenues for sewage services provided to federal
buildings and oces when the municipality operates the sewer activity as a department rather than as an
enterprise.
111-47181 – Public housing This entry includes rental fees and other revenues from operations for services
reimbursed by a federal agency for public housing.
111-47190 – Other services to federal government This entry includes revenues from operations for other
services provided to the federal government such as general government, ambulance, correction, detention,
health, social services, airport, transit systems, sanitation, culture, and conservation and development.
State
111-47221 – Law enforcement services This entry includes revenues from operations for providing police
protection to state facilities. This is a deductible revenue for highway-related costs.
111-47222 – Fire services This entry includes revenues from operations for re suppression, ghting forest res,
etc., on state land and property.
111-47230 – Transportation (highways and streets) This entry includes revenues from operations for maintenance,
construction, or reconstruction of state highways. This is a deductible revenue for highway-related costs.
111-47241 – Sewage service This entry includes revenues from operations for sewage services provided to state
buildings and facilities when the municipality operates this activity as a department rather than as an enterprise.
111-47281 – Public housing This entry includes rental fees and other revenues from operations for services
reimbursed by a state agency for public housing.
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Wisconsin Department of Revenue
111-47290 – Other services to state government This entry includes revenues from operations for other
services provided to the state government such as general government, ambulance, correctional, detention,
health, social services, airport, transit systems, culture, conservation and development, and lottery credit
administration fees.
Other Local Governments
111-47310 – General government This entry includes revenues from operations for services provided to other
local governments such as elections, photocopies, and data processing.
111-47321 – Public safety – law enforcement services This entry includes revenues from operations for
providing police services for other local governments. This is a deductible revenue for highway-related costs.
111-47323 – Public safety – re services This entry includes revenues from operations for services provided to
other local governments for re suppression and contractual agreements.
111-47324 – Public safety – ambulance services This entry includes revenues received for contracted
ambulance services from other local governments.
111-47325 – Public safety – emergency communications (911) (law enforcement share) This entry is the
prorated portion of emergency communication (911) revenues from other local governments for law enforcement
services. This is a deductible revenue for highway-related costs.
111-47326 – Public safety – emergency communications (911) (exclude law enforcement share. See line
111-47325) This entry includes the prorated portion of emergency communication (911) revenues from other
local governments for services other than law enforcement.
111-47331 – Public works – transportation (highways and streets) This entry includes revenues from local
governments for maintenance, construction, or reconstruction of streets and roads; curb and gutter; storm sewers
and sidewalks; material sales such as blacktop, gravel, sand, salt; and grading and snow plowing, etc. This is a
deductible revenue for highway related costs.
111-47339 – Public works – other transportation services This entry includes revenues from other local
governments for services provided by the mass transit system, airport, railroads, and commercial docks and
harbors.
111-47341 – Sanitation – sewage service This entry includes revenues from user fees or contract payments
from other local governments for sewage services when the municipality operates this activity as a department
rather than as an enterprise.
111-47342 – Sanitation – refuse and garbage collection This entry includes revenues from refuse and garbage
collection services furnished to other local governments.
Note: Report user fees from businesses or individuals in the Public Charges for Services section.
111-47343 – Sanitation – solid waste disposal This entry includes revenues for user fees or contract payments
from local governments for use of the municipally-owned solid waste disposal site.
Note: Report user fees from businesses or individuals in the Public Charges for Services section.
111-47345 – Sanitation – recycling This entry includes revenues for user fees or contract payments from local
governments for the use of municipally-owned recycling facilities or equipment.
Note: Report user fees from businesses or individuals in the Public Charges for Services section.
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Wisconsin Department of Revenue
Other
111-47350 – Health This entry includes revenues from operations for providing health services such as
immunization programs to other local governments.
111-47360 – Human services This entry includes revenues from operations for providing social services such as
general relief to other local governments.
111-47381 – Public housing This entry includes rental fees and other revenues from operations of public
housing services provided to other local governments.
111-47390 – Other services to other local governments This entry includes revenues from operations for other
services provided to other local governments such as correctional services, detention services, health services,
human services, recreation, and conservation services and humane shelter.
111-47400 – Local departments This entry includes charges for services to local (municipal) departments by
municipal service departments such as data processing, printing, duplicating, engineering, etc.
Note: If these activities are accounted for in an internal service fund, they should be reported in the proprietary
fund types.
112-47000 – Total Intergovernmental Charges for Services This is the sum of Lines 111-47121 through
111-47400.
8. Miscellaneous Revenues
This category includes revenues from interest on investments, property rental, leases and property sales, insurance
recoveries, donations, and other miscellaneous revenues such as discounts, prot-sharing dividends from co-ops,
insurance refunds, refunds of prior year expenditures, and additional prior year revenues. Allocate the latter two
items to the proper revenue accounts, whenever possible, for state aid purposes.
Interest
113-48110 – Interest income This entry includes the interest revenues earned on invested funds such as
demand deposits, savings accounts, certicates of deposit, treasury bills, golden passbooks, state investment pool,
and daily interest accounts.
113-48130 – Interest on special assessments and special charges This entry includes the interest and penalty
charges collected during the year or placed on the tax roll for special assessments and special charges collected
for the municipality and enterprise/utility.
Note: Include interest earned on the investment of special assessment funds on Line 113-48110.
113-48200 – Rent This entry includes the rent of municipal buildings and oces, rentals of vacant land, garden
plots, and lease royalties. Do not include rental of equipment, and facilities for recreational purposes at this entry,
since they should be considered as charges for services.
Property Sales
113-48301 – Sale of law enforcement equipment and property This entry includes revenues from sale of
police equipment and police buildings such as oce buildings and garages. Revenues from the sale of multi-use
buildings and equipment should be prorated to police, highway, and other sales. This is a deductible revenue for
highway-related costs.
113-48302 – Sale of re and ambulance equipment and property This entry includes revenues from sale
of re and ambulance equipment such as motor vehicles, trucks, pumpers, and other equipment, and other
property–such as buildings and land.
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Wisconsin Department of Revenue
113-48303 – Sale of highway equipment and property This entry includes revenues from sale of highway
equipment such as trucks and graders, sale of highway buildings, and sale of property right-of-way. Municipalities
with internal service funds approved by the Department of Transportation should include only revenues from the
sale of non-depreciated highway property. Examples include land originally purchased for building and storage
lot sites. Allocate revenues from the sale of multi-use buildings and equipment between police, highway, and
other sales. This is a deductible revenue for highway-related costs.
113-48304 – Sale of refuse and garbage collection equipment and property This entry includes revenues
from sale of equipment and property involved in the pickup and collection of refuse and garbage.
113-48305 – Sale of solid waste disposal equipment and property This entry includes revenues from sale
of equipment and property involved in the operation of a solid waste disposal site, including trash compactors,
storage sheds, and land.
113-48306 – Sale of recycling equipment and property This entry includes revenues from the sale of equipment
or facilities used in recycling operations, including vehicles, machinery, buildings, and land. Prorate revenues from
the sale of multi-use facilities or equipment between recycling, solid waste disposal, and other sales.
113-48307 – Sale of recyclable materials This entry includes revenues from the sale of recyclable materials such
as metal or plastic containers, paper, or cardboard. This is a deductible revenue for recycling grant purposes.
113-48309 – Sale of other equipment and property This entry includes revenue received from sale of surplus
buildings, land, equipment, and other property not included in the lines above.
Insurance Recoveries
113-48420 – Insurance recoveries for damage to law enforcement equipment and property This entry
includes monies from insurance awards for damages to police property and equipment. This is a deductible
revenue for highway- related costs.
113-48430 – Insurance recoveries for damage to highway equipment and property This entry includes
moneys from insurance awards for damages to highway property and equipment. This is a deductible revenue for
highway-related costs.
113-48440 – Insurance recoveries for damage to other equipment and property This entry includes monies
from insurance awards for damages to property and equipment that are not highway or police-related.
Other Miscellaneous Revenues
113-48500 – Donations/contributions from private organizations or individuals This entry includes gifts,
endowments, contributions, or donations received from civic organizations, industry, or individuals.
Note: Report gifts and bequests, where the principal must remain intact, as duciary/pension trust revenues in the
proprietary fund types.
113-48900 – Other miscellaneous revenues (list items and amounts) This entry includes refunds, discounts,
reimbursements, and other miscellaneous governmental fund revenues not included in the lines above such as
insurance premium refunds, co-op dividends, insurance premium adjustments, overpayment of tax bills by escrow
agents, and collection of delinquent personal property taxes previously recovered from other taxing jurisdictions.
114-48000 – Total Miscellaneous Revenues This is the sum of Lines 113-48110 through 113-48900.
9. Other Financing Sources
This category includes governmental fund general long-term debt proceeds, operating transfers-in, and material
proceeds of general xed asset dispositions. These items are classied separately from revenue.
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Wisconsin Department of Revenue
115-49100 – Proceeds from long-term debt This entry includes proceeds from long-term general obligation
bonds, notes, and state trust fund loans, and the face value of installment purchase contracts and the discounted
present value of capital lease agreements.
115-49200 – Transfers from other funds This entry includes amounts transferred into the governmental
fund types and expendable trust funds. The term “fund” means a separate self-balancing set of accounts used to
account for certain activities–not to be confused with “cash funds.” A municipality may have several cash accounts
or cash funds, but account for them all as part of the general fund. For example, the transfer between a savings
account and the checking account is not an interfund transfer.
The two major categories of interfund transfers are:
1. Residual equity transfers – nonrecurring or non-routine transfers of equity between funds (e.g., contribution
to enterprise fund or internal service fund capital by the general fund, and transfers of residual balances of
discontinued funds to the general fund or a debt service fund.) Residual Equity Transfers will normally not be
included.
2. Operating transfers – all other interfund transfers such as legally authorized transfers from a fund receiving
revenue to the fund through which the resources are to be expended, transfers of tax revenues from a special
revenue fund to a debt service fund, transfers from the general fund to a special revenue or capital projects
fund, and operating subsidy transfers of the general or a special revenue fund to an enterprise fund. Operating
transfers are generally included.
115-49400 – Sales of general xed assets This entry includes proceeds from the sale of major xed assets when
the amounts are so large that including them on Lines 113-48301 through 113-48305, and 113-48309 would be
misleading. However, it should not be used for highway-related assets.
115-49500 – Proceeds of refunding bonds This entry is used when new debt is issued to provide monies to pay
interest on old outstanding debt as it becomes due, and to pay the principal on the old debt either as it matures or
at an earlier call date. Use this line with Line 134-59500 for advance refunding debt.
116-49000 – Total Other Financing Sources This is the sum of Lines 115-49100 through 115-49500.
117-40000 – Total Revenues and Other Financing Sources This is the sum of all governmental fund types and
expendable trust funds revenues and other nancing sources (Lines 101-41000, 102-42000, 104-43000, 106-44000,
108-45000, 110-46000, 112-47000, 114-48000, and 116-49000).
B. Expenditures
1. Current Expenditures
This category includes gross salaries and wages of employees, municipal contribution to health, life and disability
insurance, unemployment compensation insurance, worker’s compensation insurance, social security, and
contributions to other employee benet programs such as the Wisconsin Retirement Fund. It also includes
per diem payments, purchased materials and services, mileage, oce supplies, repair of equipment; contract
payments such as re protection or road maintenance, printing, licenses, postage, publication, gasoline, oil, small
tools, equipment rental, payments on debt, interest payments, insurance premiums; and utility bills for water,
sewer, heat, electricity, and telephone.
2. General Government
This category includes the expenditures incurred by the governing body to carry out the statutory duties of
running the municipality.
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Wisconsin Department of Revenue
118-51100 – Legislative This entry includes expenditures of the governing body (council or board) and its
commissions and committees, including salaries, fringe benets, per diems, travel for members, and dues paid to
organizations and associations.
118-51200 – Judicial This entry includes expenditures associated with the operation of a municipal court,
including witness and interpreter fees, court fees paid to state, and cost of acquiring and maintaining a law library.
118-51300 – Legal This entry includes expenditures of the municipality’s attorney, fees paid to legal counsel
hired to assist the municipality’s attorney, and costs of updating the municipality’s code of ordinances.
118-51400 – General administration This entry includes expenditures of the chief executive (mayor, manager,
president, or administrator), municipal clerk, personnel oce, all election costs, census cost, and expenditures of
administrative service departments such as data processing, central duplicating, or printing.
Note: If the municipality accounts for activities such as data processing, duplicating, printing, etc., as internal
service funds, include the expenses on Line 211-51490.
118-51500 – Financial Administration This entry includes expenditures related to these functions:
Accounting – all costs of nancial recordkeeping, timekeeping, payroll preparation, budget preparation;
expenditures of the comptroller, director of nance or municipal accountant; fees paid to others for closing
nancial records, preparing special reports such as this one; and fees paid to professional accounting rms for
annual audits.
Treasury – expenditures of the treasurer’s oce including all duties related to the collection, deposit, and
investment of cash, including bad check charges and bank service charges.
Assessment of property – all costs incurred to establish and maintain assessments of real and personal property
for property tax purposes, including assessor’s plat and board of review costs.
Risk and property management – all administrative costs of managing the municipality’s insurance program
and developing a comprehensive risk management program, and administrative costs of managing municipal
property (acquisition, property rental, sale of unused property, and inventory record keeping).
Purchasing – expenditures for administering the purchase of goods and services for the municipality (purchasing
department, agent, etc.). Note: If the municipality accounts for the purchasing and stores department as an
internal service fund, include the expenses on Line 211-51490.
118-51600 – General buildings and plant This entry includes town, village and city hall expenditures for
custodian salaries or contracts, custodial supplies, utilities such as fuel, electricity, water and sewer; expenditures
for maintenance of the hall, and rents paid to others for space for municipal oces.
Other General Government
118-51910 – Illegal taxes, tax refunds and uncollectible taxes, special assessments and receivables This
entry includes illegal real estate taxes charged-back on the county apportionment, and tax refunds authorized by
the governing board under sec. 74.33, Wis. Stats. It also includes any allowances established to provide for losses
from uncollectible taxes, special assessments, and receivables for the modied accrual basis systems only on this
line. Enter the refunding of excess property tax payments on Line 134-59900.
118-51920 – Judgments and losses This entry includes the payment of judgments against the municipality
from civil lawsuits because of injury to persons or property damage.
118-51931 – Law enforcement insurance This entry includes the premiums on property and liability
insurance on vehicles, employees, equipment, and buildings used in law enforcement activities. This is an eligible
expenditure for highway-related costs. Do not use this line if the law enforcement property and liability insurance
is included on Line 120-52100.
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Wisconsin Department of Revenue
118-51932 – Highway insurance This entry includes the insurance on highway buildings, equipment, and
employees. This is an eligible expenditure for highway-related costs. Do not use this entry if the highway property
and liability insurance was charged out to the highway activities.
118-51938 – Other insurance This entry includes property and liability insurance on vehicles, employees, and
general municipal buildings such as city hall. It also includes employee bonds and unemployment compensation
assessments on this line. Include the insurance on police and highway department buildings, employees, and
equipment on Lines 118- 51931 and 118-51932. Do not use this entry if property and liability insurance was
charged out to the user activities.
118-51980 – Other general government (list items and amounts) This entry includes any general government
expenditures not included in the lines above such as memorials, owers for funerals, etc.
119-51000 – Total General Government This is the sum of Lines 118-51100 through 118-51980.
3. Public Safety
This category includes expenditures related to operating the law enforcement, re, ambulance, rst responders,
inspection, and emergency government activities.
120-52100 – Law enforcement This entry includes all law enforcement expenditures for trac patrol, criminal
investigation, education, school crossing guards, community relations, crime prevention, and support services
(communications). Other items included are water safety patrol and snowmobile law enforcement. When the police
department is located in a multi-use building, allocate expenditures for the maintenance and operation of that building
to the activity served on a square foot percentage basis. This is an eligible expenditure for highway- related costs.
120-52200 – Fire protection This entry includes expenditures for all re protection activities such as reghting
training, re inspection, investigation of re losses, re prevention education, re signs, as well as reghting. It
also includes all costs associated with operating a municipal re department, and re contract payments to re
districts or volunteer re departments, public re protection charges (hydrant rental) paid to the water utility, and
re insurance dues paid to others.
120-52300 – Ambulance This entry includes expenditures for operation and maintenance of an emergency
ambulance service and rst responders, including payments to private operators or to other governmental units
for providing this type of service.
120-52400 – Inspection This entry includes the expenditures of the local building inspectors for issuing permits
and inspecting buildings, plumbing, electrical, heating, air conditioning, sewer, gas, etc. It also includes weights
and measures. Do not include re and health inspections on this line.
120-52601 – Emergency communications (911) (law enforcement share) This entry includes the prorated
portion of the expenditures for the emergency communication system, including 911 signs, charged to law
enforcement. The 911 signs are ones installed near or within the road, highway or street right-of-way on parcels
of property for emergency communication purposes. Do not include emergency communication expenditures
reimbursed by state agencies such as DNR. This is an eligible expenditure for highway-related costs.
120-52609 – Emergency communications (911) (exclude law enforcement share. See line 120-52601) This
entry includes the balance of the emergency communication (911) system expenditures, including 911 signs. The
911 signs are ones installed near or within the road, highway or street right-of-way on parcels of property for
emergency communication purposes. This entry includes emergency communication expenditures reimbursed by
state agencies such as the Department of Natural Resources. This is not an eligible highway-related cost.
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Wisconsin Department of Revenue
120-52700 – Correction and detention This entry includes expenditures incurred by the municipality for operation
and maintenance of a jail and other correctional facilities, including jailers, matrons and other personnel; cost of
prisoner meals and maintenance; oender rehabilitation programs, parole ocers, prerelease facilities, and juvenile
detention facilities. It also includes payments to other governmental units for housing of prisoners.
120-52900 – Other public safety This entry includes any public safety expenditures not included in the lines
above. Include the cost of emergency warning systems, payments to prevent ood damage and to restore areas
after oods, and payments to ood control boards. Enter highway damage repair, due to ood, wind, or ice storms
on Line 122-53311. Fencing of private lands (fence viewing) under sec. 90.15, Wis. Stats. should be included on
Line 120-52900.
121-52000 – Total Public Safety This is the sum of Lines 120-52100 through 120-52900.
4. Public Works
This category includes expenditures related to transportation and sanitation:
Transportation – includes all expenditures for the construction and maintenance of streets and highways, street
lighting, storm sewers; operating or contributing to the operation of airports, mass transit, commercial docks and
harbors; and the construction of sidewalks, curb, gutter, and storm sewer. Include, highway-related materials such
as sand, salt, gravel, culverts, or blacktop purchased for resale to others should as highway maintenance.
Sanitation – includes all expenditures related to the collection and disposal of garbage and rubbish; and
operation of a sanitary sewer system as a department. Report sanitary sewer systems operated as utilities should
in the proprietary fund types.
122-53100 – Administration for highways and streets This entry includes the non-project expenditures for
administration and supervision of road, bridge, storm sewer, trac control, and street lighting activities,
including the planning, development, and administration of capital improvement programs. Enter retainer fees
paid to consulting agencies for non-project work on this line. This is not an eligible highway-related cost.
Highway and Street Maintenance and Construction
122-53311 – Highway and street maintenance (local) This entry includes expenditures for maintenance and
repair of street and public alley pavement, curb and gutter, bridges and culverts; snow plowing, snow fencing,
and ice control; wages and fringe benets of highway and street employees; maintenance of highway buildings;
maintenance of trac control devices; brushing, mowing, and weed control along roadways; grading and
shoulder shaping; guardrail, ditches; pavement marking and signing; sweeping, leaf pickup, tree removal, and dust
control. This is an eligible expenditure for highway-related costs.
Report costs of maintenance work done on state highways on this line if the state government is not charged for
the work. If the state government is charged for the work, enter maintenance expenditures on Line 122-53320.
Report costs of maintenance work done for other local governments on this line if the local government is not charged
for the work. If the local government is charged for the work, enter maintenance expenditures on Line 122-53330.
122-53315 – Highway and street construction (local) This entry includes expenditures for grading, base, and
surface; marking, signs, and trac control signals; engineering expenditures directly attributable and charged
to each individual road, street or public alley, and bridge construction project; traditional project survey, design,
material, and construction engineering, including environmental impact statements; right-of-way acquisition,
including relocation assistance; real estate legal fees and appraisals, site demolition, and clearing costs; curb and
gutter construction; seeding, sodding, and other erosion control items; planting or other forms of screening for
safety purposes such as reducing headlight glare on curves, or sound barriers, or screening of legal junkyards.
This entry also includes expenditures for acquisition or construction of highway buildings and equipment
and cleanup of highway underground storage tank (UST) contamination. This is an eligible expenditure for
highway-related costs.
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Wisconsin Department of Revenue
Report costs of construction work done on state highways on this line if the state government is not charged for
the work. If the state government is charged for the work, enter construction expenditures on Line 122-53320.
Report costs of construction work done for other local governments on this line if the local government is not charged
for the work. If the local government is charged for the work, enter construction expenditures on Line 122-53330.
122-53320 – State (highway) This entry includes expenditures for maintenance and construction of state
highways. This is an eligible expenditure for highway-related costs. Enter monies received for these services on
Line 111-47230.
122-53330 – Other local governments (highways and streets) This entry includes expenditures for
maintenance and construction of other local government roads. This is an eligible expenditure for highway-related
costs. Enter monies received for this service on Line 111-47331.
Road Related Facilities
122-53410 – Limited purpose roads This entry includes expenditures for construction and maintenance of dump,
park, subdivision, and cemetery roads; gated or impassable roads; and other roads that do not meet the criteria for
public access roads and are not eligible for state road aids. Include maintenance of public alleys on Line 122-53311.
122-53420 – Street (highway) lighting This entry includes expenditures for installation, repair, and maintenance
of street lights. Common expenditures include painting of poles, bulb replacement, and electric utility bills. This is
an eligible expenditure for highway-related costs.
122-53431 – Sidewalk maintenance and replacement with street reconstruction This entry includes
sidewalk and driveway replacement when a street or highway is reconstructed. This is an eligible expenditure for
highway-related costs.
122-53432 – New sidewalk outlay and replacement without street reconstruction This entry includes
expenditure for construction of original sidewalks and driveways and for construction or replacement of sidewalks
without accompanying street reconstruction including cost charged back to property owners through special
assessments. Enter sidewalk replacement that is part of a street or highway reconstruction project on Line 122-53431.
122-53441 – Storm sewer maintenance This entry includes expenditures for maintenance and repair of storm
sewers, drainage inlets, and collection and disposal systems. This is an eligible expenditure for highway-related costs.
Note: When the storm sewer system is operated as an enterprise fund, report the activities in the proprietary fund types.
122-53442 – Storm sewer construction This entry includes expenditures for construction and reconstruction
of storm sewers, drainage inlets, and collection and disposal systems. This is an eligible expenditure for
highway-related costs.
122-53448 – Stormwater drainage This entry is for stormwater expenses incurred in the general fund.
122-53450 – Parking facilities This entry includes expenditures for construction, maintenance, and repair of
public parking ramps, lots, and meters, when these expenditures are borne by the governmental fund types. If the
parking facilities are accounted for as an enterprise, report the activities in the proprietary fund types.
Other Transportation
122-53510 – Airport This entry includes expenditures for operation of an airport such as maintenance of
landing elds, parking facilities, equipment, lighting, supplies, administrative sta and operations employees,
oce supplies, and subsidies to airports operated by others.
Note: When the airport is accounted for as an enterprise fund, report the activities in the proprietary fund types.
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Wisconsin Department of Revenue
122-53520 – Mass transit This entry includes expenditures for operation of a transit system such as equipment
maintenance, fuel, maintenance supplies, park and ride lots, advertising, administrative sta, drivers, oce
supplies, and subsidies to mass transit systems operated by others.
Note: If the mass transit system is accounted for as an enterprise fund, report the activities in the proprietary
fund types.
122-53540 – Docks and harbors This entry includes expenditures for operation of commercial docks, harbors,
and terminal warehouses, including contributions to others for maintenance of commercial docks and harbors.
Note: When commercial dock and harbor facilities are accounted for as an enterprise fund, report the activities in
the proprietary fund types.
122-53580 – Other transportation facilities This entry includes expenditures for operation of other
transportation facilities, such as railroads, bicycle trails, and other transportation activities not included in the lines
above, and are accounted for as part of the governmental fund types.
Sanitation
122-53610 – Sewage service This entry includes expenditures for maintenance and construction of sanitary
sewer lines and sewage treatment plants. This includes salaries and fringe benets of sewer department
employees, repair and maintenance of pumping equipment, vehicle maintenance, equipment rental, etc. It also
includes payments to another governmental unit for providing sewer service to residents of your municipality. If
the sanitary sewer system is accounted for as a utility, report it in the proprietary fund types.
122-53620 – Refuse and garbage collection (curbside collection only) This entry includes expenditures for
collection of garbage, rubbish, and discarded items from residential, commercial, and industrial properties. It also
includes the contract cost for garbage pick-up agreements.
122-53631 – Solid waste disposal This entry includes expenditures for operation of a landll site such as
incinerators, refuse pulverizer systems, site covering, gate attendants, central collection transfer points, and
solid waste drop o sites and site monitoring cost.
Note: When the solid waste disposal operation is accounted for as an enterprise fund, report the activities in the
proprietary fund types.
122-53635 – Recycling expenditures This entry includes any reasonable program related expenditures for
planning or operating one or more of the components of a solid waste management program under sec. 287.11(2)
(a) to (h) Wis. Stats., or to enable your municipality to comply with the prohibition under sec. 287.07(2), Wis.
Stats. Expenditures may include payroll cost and fringe benets of employees directly involved in this program’s
activities, indirect cost, consultant fees, service contracts, materials and supplies, equipment rental and other
allowable cost. Depreciation is not an allowable cost for cash or modied accrual basis accounting.
Note: When the recycling operation is accounted for as an enterprise fund, report the activities in the proprietary
fund types.
122-53640 – Weed and nuisance control This entry includes expenditures for weed commissioner, weed
spraying, cutting, advertising, and other costs associated with weed and nuisance control.
122-53680 – Other sanitation This entry includes expenditures for sanitation activities not included in the
lines above. Enter hazardous waste removal costs, including training, on this line. It also includes expenditures for
maintenance of water mains, when water mains are nanced through the governmental fund types.
123-53000 – Total Public Works This is the sum of Lines 122-53100 through 122-53680.
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Wisconsin Department of Revenue
5. Health and Human Services
This category includes the protection of public health; and furnishing public assistance, institutional care, or
economic assistance to needy residents.
124-54100 – Public health services This entry includes expenditures for the protection and improvement of
public health. Activities to include:
• Health clinics
• Communicable disease control (detection, prevention, treatment)
• Health inspections (consumer protection, food inspection, etc.)
• Health education and planning
• Animal and insect control
• Home nursing care
• Humane shelter
124-54420 – General relief This entry includes expenditures for relief administration, including the cost of
administering food stamps, work relief programs, cash relief grants (direct nancial payments) to indigents;
payments for groceries, clothing, rent, utilities, burial, hospitalization, and medical care of indigents; payments for
work relief; and payments to other municipalities (including counties) for relief grants on behalf of legal residents
of your municipality.
124-54600 – Aging (inc. senior citizen programs) This entry includes programs such as transportation for the
elderly, nutrition programs, operation of senior citizen centers, and donations to these programs.
124-54910 – Cemetery This entry includes expenditures for operation and maintenance of a municipally-owned
cemetery. It also includes donations by a municipality to a privately-operated cemetery.
Note: If the cemetery is accounted for as an enterprise fund, report the activities in the proprietary fund types.
124-54980 – Other health and human services This entry includes expenditures for health and human services
programs not included in the lines above.
125-54000 – Total Health and Human Services This is the sum of Lines 124-54100 through 124-54980.
6. Culture, Recreation, and Education
This group of activities includes expenditures for cultural, recreational, and educational purposes. Include
contributions to others for providing these services.
Note: If the municipality accounts for such operations as libraries, museums, and recreational facilities in an
enterprise fund, report them in the proprietary fund types.
126-55110 – Library This entry includes expenditures for library operations. It also includes payments to
federated library systems and contributions to other local districts for library services furnished to the municipality.
126-55120 – Museum This entry includes operating expenditures of municipally operated museums and
historical sites where those activities are accounted for in the governmental fund types.
126-55190 – Other culture This entry includes expenditures for other cultural activities such as artistic programs,
theaters, and community centers, etc. Include auditoriums, convention or civic centers that are accounted for in
the governmental fund types.
126-55200 – Parks This entry includes expenditures for personnel, equipment, grounds maintenance, and other
costs incidental to operating a park system.
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Wisconsin Department of Revenue
126-55300 – Recreation programs and events This entry includes expenditures for administration and
operation of recreation activities such as athletic (tennis, baseball, softball) programs, playground programs,
and other summer recreation programs, and events such as reworks, parades, public concerts, and holiday
decorations.
126-55400 – Recreation facilities This entry includes expenditures for specialized facilities such as ice arenas,
swimming areas, golf courses, recreational docks and harbors, channel markers, buoys, piers, fairgrounds, stadiums,
snowmobile trails, and ATV trails, when these facilities are accounted for in the governmental fund types.
126-55410 – Zoo This entry includes operating expenditures of municipally operated zoological parks when
these activities are accounted for in the governmental fund types.
127-55000 – Total Culture, Recreation, and Education This is the sum of Lines 126-55110 through 126-55410.
7. Conservation and Development
This category includes expenditures for resource conservation, environmental protection, administration of planning
policies and zoning, public housing projects, urban development, and economic development. Allocate tax
incremental district expenditures to the appropriate activities (ex: Enter street construction on Line 122-53315).
128-56500 – Public housing This entry includes expenditures for acquisition, furnishing, maintenance, and
operation of public housing for low income and elderly persons.
Note: If public housing projects are accounted for as an enterprise fund, report the activity in the proprietary fund types.
128-56600 – Urban development This entry includes expenditures for rehabilitation of deteriorated
neighborhoods, and demolition and clearance of structures. It also includes the acquisition of property and
construction or reconstruction of structures, and the cost of relocation and rehousing persons displaced by
redevelopment projects.
Note: If urban development projects are accounted for as an enterprise fund, report the activities in the
proprietary fund types.
128-56700 – Economic development This entry includes expenditures for fostering economic growth and
development within the municipality, including activities such as economic and industrial surveys, advertising
the advantages of the municipality, nancial assistance to new businesses, activities of an industrial development
agency, and acquisition and development of industrial sites.
128-56900 – Other conservation and development This entry includes expenditures for conservation and
development activities not included in the lines above such as forestry projects, conservation of water, mineral,
and agricultural resources, sh and game projects, environmental protection, and administration of planning
policies and zoning laws. Also include land use planning costs.
129-56000 – Total Conservation and Development This is the sum of Lines 128-56500 through 128-56900.
8. Capital Outlay/Capital Project Expenditures
This category includes the acquisition of, or addition to, xed assets such as trucks, graders, and other equipment;
land and buildings; capital improvements such as construction or reconstruction of roads, sewers, curbs, gutters,
sidewalks, street or road signs, street light poles, oce machines, reassessment of property, construction
engineering fees, and construction materials.
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Wisconsin Department of Revenue
General Government
130-57140 – General public buildings outlay This entry includes expenditures for constructing or remodeling of
general municipal buildings such as hall, additions to hall parking lots, and acquisition of land for future expansion.
130-57190 – Other general government outlay This entry includes capital outlay expenditures for general
government purposes not included in the lines above such as acquisition of computer equipment.
Public Safety
130-57210 – Law enforcement outlay This entry includes expenditures for constructing or remodeling
police oce buildings and garages, and purchase of police equipment such as squad cars, vans, and other law
enforcement and investigation vehicles, police radio equipment, radar, and other crime detection devices. Allocate
expenditures for multi-purpose buildings to the activity served on a square foot percentage basis. This is an
eligible expenditure for highway-related costs.
130-57220 – Fire protection outlay This entry includes expenditures for constructing or remodeling buildings
used for storing reghting equipment, and purchases of equipment such as re trucks and other reghting
apparatus.
130-57230 – Ambulance outlay This entry includes expenditures for constructing or remodeling ambulance
garages and purchases of equipment such as ambulance vehicles and jaws-of-life.
130-57261 – Emergency communications (911) outlay (law enforcement share) This entry includes the
law enforcement prorated portion of emergency communication (911) outlay. The 911 signs are ones installed
near or within the road, highway or street right-of-way on parcels of property for emergency communication
purposes. Do not include emergency communication outlays reimbursed by state agencies such as DNR. This is an
eligible expenditure for highway-related costs.
130-57269 – Emergency communications (911) outlay (exclude law enforcement share. See line 130-57261)
This entry includes the balance of the emergency communication (911) outlay expenditures. The 911 signs are
ones installed near or within the road, highway or street right-of-way on parcels of property for emergency
communication purposes. This entry includes emergency communication outlays reimbursed by state agencies
such as DNR. This is not an eligible highway-related cost.
130-57290 – Other public safety outlay This entry includes capital outlay expenditures for public safety areas
not included in the lines above.
Transportation – Highway and street
130-57324 – Highway equipment outlay This entry includes expenditures for the purchase of highway
machinery and equipment. This is an eligible expenditure for highway-related costs.
130-57327 – Highway building outlay This entry includes expenditures for the construction or acquisition of
highway buildings. This is an eligible expenditure for highway-related costs. Municipalities with approved internal
service funds should include only those expenditures for the purchase of buildings and equipment that are not
depreciated. Examples include the purchase of land for buildings and storage lot sites.
130-57331 – Highway and street outlay (local) This entry includes expenditures for grading, base, and
surface; marking signs, and trac control signals; engineering expenditures directly attributable and charged to
an individual highway, public alley, or bridge construction project; traditional project survey, design, material,
and construction engineering, including environmental impact statements; right-of-way acquisition, including
relocation assistance; real estate legal fees and appraisals, site demolition and clearing costs; curb and gutter
construction; seeding, sodding, and other erosion control items; planting or other forms of screening for safety
purposes such as reducing headlight glare on curves, or sound barriers, or screening of legal junkyards.
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Wisconsin Department of Revenue
This is an eligible expenditure for highway-related costs.
130-57332 – Highway and street outlay (state) This entry includes expenditures for construction of state
highways. This is an eligible expenditure for highway-related costs. Enter revenues for this service on Line 111-47230.
130-57333 – Highway and street outlay (other local governments) This entry includes expenditures for
construction of other local government, school, or special district roads. This is an eligible expenditure for
highway-related costs. Enter revenues for this service on Line 111-47331.
Transportation – Road related facilities
130-57341 – Limited purpose roads outlay This entry includes expenditures for construction of limited
purpose roads. This includes dump, park, subdivision, and cemetery roads; gated or impassable roads; and other
roads not meeting the criteria for public access roads and are not eligible for state road aids. Include construction
of public alleys on Line 130-57331.
130-57342 – Street (highway) lighting outlay This entry includes expenditures for purchase and installation of
street lights, including engineering costs. This is an eligible expenditure for highway-related costs.
130-57343 – Sidewalk replacement with street reconstruction This entry includes expenditures for
construction of sidewalks or replacements when a highway is reconstructed. This is an eligible expenditure for
highway-related costs.
130-57344 – New sidewalk outlay and replacement without street reconstruction This entry includes
expenditures for construction of original sidewalks and driveways and for construction or replacement of
sidewalks without accompanying street reconstruction, including costs charged-back to property owners through
special assessments.
130-57345 – Storm sewer outlay This entry includes expenditures for storm sewer construction, including
drainage inlets, collection systems, disposal systems, and storm sewers. This is an eligible expenditure for
highway-related costs.
130-57346 – Parking facilities outlay This entry includes expenditures for construction or reconstruction of
public parking lots and ramps.
130-57348 – Stormwater drainage outlay This entry is for outlay costs for stormwater drainage incurred by the
general fund.
Transportation – Other transportation
130-57351 – Airport outlay This entry includes expenditures for construction or reconstruction of airport facilities
such as runways, taxi strips, fences, lighting, communications equipment, roads, walks, parking areas, and terminals.
130-57352 – Mass transit outlay This entry includes expenditures for construction of bus garages and for
purchases of buses, maintenance equipment, and other facilities.
130-57354 – Dock and harbor outlay This entry includes expenditures for construction of commercial docks,
harbors, and terminal warehouse facilities and equipment.
130-57391 – Other transportation outlay This entry includes expenditures for transportation capital outlays
not included in the lines above.
Sanitation
130-57410 – Sewage service (outlay) This entry includes expenditures for construction of sewage treatment
plants, sanitary sewer lines, and lift stations.
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Wisconsin Department of Revenue
Note: If the sewage service plant is operated as a utility, do not include construction expenditures on this line. See
proprietary fund types instructions.
130-57420 – Refuse and garbage collection outlay This entry includes capital outlay expenditures for
acquisition of refuse and garbage collection such as garbage trucks, communication equipment, and equipment
storage sheds.
130-57431 – Solid waste disposal outlay This entry includes expenditures for the acquisition of a landll site,
incinerator, and the purchase of compacting equipment, site closure, well monitoring equipment, site monitoring
equipment, etc.
130-57435 – Recycling outlay This entry includes capital expenditures for additions or improvements to
recycling plant or equipment and land acquisition costs.
130-57490 – Other sanitation outlay This entry includes expenditures for sanitation capital outlays not
provided for in the lines above, and water main and lateral construction, when they are nanced through the
governmental fund types.
Health and Human Services
130-57510 – Health outlay This entry includes expenditures for constructing or remodeling health care facilities
such as health clinics, nursing homes, and general hospitals; and equipment such as sta vehicles and hospital
equipment.
Culture, Recreation and Education
130-57610 – Library outlay This entry includes expenditures for construction, remodeling, and purchase of land,
buildings, and equipment for library activities.
130-57620 – Parks outlay This entry includes expenditures for construction and remodeling of buildings,
purchase of land, and equipment for parks.
130-57630 – Other culture and recreation outlay This entry includes expenditures for culture and recreation
outlays not included in the lines above.
Conservation and Development
130-57710 – Public housing outlay This entry includes expenditures for acquisition, construction, and
furnishing of public housing for low income and elderly people.
130-57721 – Urban development outlay This entry includes expenditures for redevelopment of blighted and
deteriorated areas, including the acquisition of property and construction or reconstruction of structures.
130-57725 – Economic development outlay This entry includes expenditure outlays to promote private
business development, including expenditure outlays for industrial park development.
130-57730 – Other conservation and development outlay This entry includes expenditures for conservation
and development outlays not included in the lines above.
131-57000 – Total Capital Outlay This is the sum of Lines 130-57140 through 130-57730.
9. Debt Service
This category includes principal and interest on general obligation bonds, long-term notes, land contracts,
installment purchases, etc., except maturities nanced by proprietary fund types.) Report interest maturities on
mortgage revenue bonds, mortgage notes, and other long-term debt nanced by proprietary fund types
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Wisconsin Department of Revenue
in the proprietary fund types. Principal maturities paid on mortgage revenue bonds, mortgage notes, and other
long-term debt nanced by proprietary fund types are a reduction of a liability on the proprietary fund balance
sheet and are not to be included in the revenues and expenses for proprietary fund types.) The principal paid on
"B" bonds is a reduction of a liability. The interest paid on "B" bonds is a governmental fund debt service interest
expenditure.
132-58100 – Debt Service – Principal on long-term debt This entry includes payments on general obligation
bonds, notes, special state trust fund loans, and installment contracts accounted for through the governmental
fund types.
Debt Service – Interest and Fiscal Charges
132-58211 – Law enforcement This entry includes interest paid on general obligation bonds, notes, state trust
fund loans, installment contracts, and short-term loans issued for law enforcement purposes. The interest on
loans obtained for several purposes, including law enforcement, must be prorated. It also includes related fees and
expenses charged by scal agents to retire bonds, notes, and coupons, and to either cremate the canceled bonds,
notes, and coupons, or to return them to the municipality. This is an eligible expenditure for highway- related costs.
132-58212 – Fire protection This entry includes interest paid on general obligation bonds, notes, state trust
fund loans, installment contracts, and short-term loans issued for re purposes. The interest on loans obtained
for several purposes, including re, must be prorated. It also includes related fees and expenses charged by scal
agents to retire bonds, notes, and coupons, and to either cremate the canceled bonds, notes, and coupons, or to
return them to the municipality.
132-58213 – Ambulance/EMS This entry includes interest paid on general obligation bonds, notes, state trust
fund loans, installment contracts, and short-term loans issued for ambulance purposes. The interest on loans
obtained for several purposes, including ambulance, must be prorated. It also includes related fees and expenses
charged by scal agents to retire bonds, notes, and coupons, and to either cremate the canceled bonds, notes, and
coupons, or to return them to the municipality.
132-58221 – Highway and street This entry includes interest paid on general obligation bonds, notes, state
trust fund loans, installment contracts, and short-term loans issued for highway and street purposes. The interest
on loans obtained for several purposes, including highway, must be prorated. It also includes related fees and
expenses charged by scal agents to retire bonds, notes, and coupons, and to either cremate the canceled bonds,
notes, and coupons, or return them to the municipality. This is an eligible expenditure for highway-related costs.
132-58222 – Storm sewer This entry includes interest paid on general obligation bonds, notes, state trust fund
loans, installment contracts, and short-term loans issued for storm sewer purposes. The interest on loans obtained
for several purposes, including storm sewers, must be prorated. It also includes related fees and expenses charged by
scal agents to retire bonds, notes, and coupons, and to either cremate them or return them to the municipality. This
is an eligible expenditure for highway-related costs.
132-58227 – Refuse and garbage collection This entry includes interest paid on general obligation bonds,
notes, state trust fund loans, installment contracts, and short-term loans issued for refuse and garbage collection
purposes. The interest on loans obtained for several purposes, including refuse and garbage collection, must be
prorated. It also includes related fees and expenses charged by scal agents to retire bonds, notes, and coupons,
and to either cremate the canceled bonds, notes, and coupons, or to return them to the municipality.
132-58230 – Solid waste disposal This entry includes interest paid on general obligation bonds, notes, state
trust fund loans, installment contracts, and short-term loans issued for solid waste disposal purposes. The interest
on loans obtained for several purposes, including solid waste disposal, must be prorated. It also includes related
fees and expenses charged by scal agents to retire bonds, notes, and coupons, and to either cremate the
canceled bonds, notes, and coupons, or to return them to the municipality.
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Wisconsin Department of Revenue
132-58290 – Other interest and scal charges This entry includes interest and scal agent charges not included
in the lines above.
133-58000 – Total Debt Service This is the sum of Lines 132-58100 through 132-58290.
10. Other Financing Uses
134-59200 – Transfers to other funds This entry includes amounts transferred out of the governmental fund
types and expendable trust funds. The two major categories of interfund transfers are:
1. Residual equity transfers – nonrecurring or non-routine transfers of equity between funds (e.g., contribution
to enterprise fund or internal service fund capital by the general fund, and transfers of residual balances of
discontinued funds to the general fund or a debt service fund). Residual equity transfers are generally not
included.
2. Operating transfers – all other interfund transfers such as legally authorized transfers from a fund receiving
revenue to the fund through which the resources are to be expended, transfers of tax revenues from a special
revenue fund to a debt service fund, transfers from the general fund to a special revenue or capital projects
fund, and operating subsidy transfers from the general or a special revenue fund to an enterprise fund, and
transfers from an enterprise fund other than payments in lieu of taxes to nance general fund expenditures.
Operating transfers are generally included.
134-59500 – Payment to refunding bond escrow agent This entry is the payment to an escrow agent
to defease the old debt. This line should be used with Line 115-49500 for advance refunding debt. Report
payments made to the escrow agent from a general fund appropriation or from current resources as debt service
expenditures because these payments are not substitutions of one debt for another.
134-59800 – Funds applied to reduce levies of other jurisdictions This entry includes the amount of local
revenues used to reduce taxes from the amount certied, charged, or apportioned by other governments to the
amount levied. Entries can only be made on this line when the local property tax reported on Line 100-41110 is
zero, meaning surplus funds must be used rst to reduce the local levy, then applied to tax levies certied by other
taxing jurisdictions.
Note: This Line auto-ll from Line 068-41180 if cash basis was selected.
134-59900 – Other nancing uses (list items and amounts) This entry includes expenditures not identied
in any of the functions of government noted above. Entries on this line must be identied. List each item and
amount.
135-59000 – Total Other Financing Uses This is the sum of Lines 134-59200 through 134-59900.
136-50000 – Total Expenditures and Other Financing Uses This is the sum of Lines 119-51000, 121-52000,
123-53000, 125-54000, 127-55000, 129-56000, 131-57000, 133-58000, and 135-59000.
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Wisconsin Department of Revenue
IX. Financial Report Reconciliation Cash Basis of Accounting
This is a summary of nancial transactions and their eects on cash balances. It represents a check to ensure
all revenues and expenditures are reected in the nancial report. Only municipalities on the cash basis of
accounting should complete this.
140-11000 – Cash and securities (investments) at beginning of year This entry includes cash-on-hand,
governmental fund type checking accounts, and all investments held by the municipality on January 1. The
types of investments include certicates of deposit (CD), passbook saving accounts, local government pooled
investment fund, U.S. treasury obligations, and NOW and Super NOW accounts. This entry should equal Line
150-11000 on the prior year nancial report form.
Note: This line auto-lls from prior year Line 150-11000.
140-21200 – Temporary (one year or less) loans incurred during year This entry includes monies received by
borrowing for a period of one year or less.
140-40000 – Revenues and other nancial sources: governmental fund types (117-40000) This line auto-lls
from the total governmental fund type revenues from Line 117-40000.
140-49000 – Other revenue/rounding adjustments (list items and amounts) This entry includes monies
received that do not t any of the revenue classications. List items and amounts. Also enter rounding variations
in the revenues on this line.
141-26100 – Advance tax collections held at end of year This entry includes the tax collections held at the end
of December that apply to the next tax roll. Do not include dog license fees or tax overpayments.
142-21500 – Payroll deductions payable at end of year This entry should equal the payroll deductions (state
tax, federal tax, health insurance, social security, etc.) still due to others on December 31.If you pay the salary
withholdings of October, November, and December on or before December 31, do not use this line. If you distribute
net salaries in your nancial records and distribute payroll withholdings when they are paid, use this line.
143-90000 – Grand Total (must equal code 153-90000 below) This is the sum of Lines 140-11000 through
142-21500.
150-11000 – Cash and securities (investments) at end of year This entry includes cash-on-hand, checking
account book balances, and all investments held by the governmental fund types of the municipality on
December 31.
150-21200 – Temporary (one year or less) loans paid during year This entry includes the principle paid on
loans issued for a period of one year or less. Include the interest paid on temporary loans on Lines 132-58211
through 132-58290.
150-50000 – Expenditures and other nancing uses: governmental fund types (line 136-50000) This line
auto-lls from the total governmental fund type expenditures from Line 136-50000.
150-59000 – Other expenditures/rounding adjustment (list items and amounts) This entry includes the
monies expended that do not t any of the expenditure classications. List items and amounts. Also enter
rounding variations in the expenditures on this line.
151-26100 – Advance tax collections held at beginning of year This entry includes taxes collected on the
current tax roll prior to January 1. This entry should equal Line 141-26100 on the prior year nancial report form.
Do not include dog license fees or tax overpayments.
Note: This line auto-lls from prior year Line 141-26100.
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Wisconsin Department of Revenue
152-21500 – Payroll deductions payable at beginning of year This entry should equal Line 142-21500 on the
prior year nancial report form.
Note: This line auto-lls from prior year Line 142-21500.
153-90000 – Grand Total (must equal code 143-90000 above) This is the sum of Lines 150-11000 through
152-21500.
X. Statement of Change in Fund Balance – Modied Accrual Basis
All Governmental Fund Types and Expendable Trust Funds
This is a summary of nancial transactions and their eects on fund balances of the governmental fund types
and expendable trust funds. This represents a check to ensure all revenues and expenditures are reected. Only
municipalities using an accounting basis other than cash should complete this section (e.g., modied accrual).
140-34000 – Fund balance at beginning of year This entry should be comprised of reserved and unreserved
fund balances of the governmental fund types (general, special revenue, debt service, capital projects, special
assessment), and the expendable trust funds as of January 1.
Note: This line auto-lls from prior year MFR, Line 151-34000.
140-40000 – Revenues and other nancing sources: governmental fund types This entry is the amount from
Line 117-40000.
140-85000 – Adjustments to fund balance This entry is provided to account for adjustments to the fund
balances and can be positive or negative. Some of the common causes of adjustments on this line are audit
adjustments to the beginning fund balance, and residual equity transfers.
143-90000 – Grand Total This is the sum of Lines 140-34000 through 140-85000.
150-50000 – Expenditures and other nancing uses: governmental fund types This entry is the amount from
Line 136-50000.
151-34000 – Fund balance at end of year This entry should be comprised of reserved and unreserved fund
balances of the governmental fund types (general, special revenue, debt service, capital projects, special
assessments), and the expendable trust funds as of December 31.
153-90000 – Grand Total This is the sum of Lines 150-50000 and 151-34000.
XI. Revenues/Expenses All Proprietary Fund Types and Similar Trust Funds
A. Operating revenues
Operating revenues are proprietary (enterprise) fund revenues directly related to the fund’s primary service
activities. They consist primarily of user charges for services.
1. Public Charges for Services
This category includes operating revenues from individuals, organizations, third-party providers, and businesses
for services rendered by the proprietary fund types (enterprises and internal service funds) and similar trust funds.
Do not include refunds or reimbursements of expense.
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Wisconsin Department of Revenue
Enterprise
200-46220 – Fire protection fees This entry includes revenues from individuals or their insurance companies for
re services when the re department is operated as an enterprise.
200-46230 – Ambulance/EMS fees This entry includes revenues from individuals for use of municipal
ambulance services operated as an enterprise.
200-46324 – Storm water drainage This entry includes user fees received from businesses and individuals for
operation of a storm water utility.
200-46330 – Parking lots, ramps and meters This entry includes revenues from public parking lots, ramps, and
meters such as weekly or monthly user fees, meter revenues, and sales of special parking permits when the public
parking facilities are operated as an enterprise.
200-46340 – Airport This entry includes revenues from landing fees, concession fees, parking fees and freight
fees resulting from the operation of a municipal airport as an enterprise.
200-46350 – Mass transit fares This entry includes the fare revenues and charter fees of a municipal mass transit
system operated as an enterprise.
200-46370 – Docks and harbors This entry includes revenues from businesses and individuals for freight,
docking, and storage fees resulting from the operation of commercial docks and harbors as an enterprise.
200-46410 – Sewage service This entry includes sewer user fees from residential, commercial, and industrial
properties; forfeited discounts; and other revenues when the municipality operates the sewer activity as an
enterprise fund.
For municipalities that le reports with the Public Service Commission, the amount to report on Line 200- 46410
can be calculated from that report as follows:
Page S-1 – Total operating revenues deduct:
• Page S-2, Line 4 – Flat rate revenues from public authorities
• Page S-2, Line 8 – Measured service revenues from public authorities
• Page S-2, Line 12 – Interdepartmental services
• The balance equals sewage service revenues – enter on Line 200-46410
If the sewer operation does not have to be reported to the Public Service Commission, calculate the amount
on Line 200-46410 by subtracting all public authorities revenues (federal, state, other local governments, other
municipal departments) from total operating revenues–report the dierence on Line 200-46410.
200-46420 – Refuse and garbage collection This entry includes revenues from user fees collected from individuals,
organizations, and businesses for collection of refuse and garbage, when the activity is operated as an enterprise.
200-46431 – Solid waste disposal This entry includes revenues from individuals for disposing of waste
materials, when the solid waste disposal site is operated as an enterprise. These revenues include a sticker fee, key
purchase fee, or weight charge.
200-46435 – Recycling This entry includes revenues from individuals or businesses for collection, processing, or
transportation of recyclable materials, or the prorated recycling portion of all-inclusive solid waste disposal fees,
when the activity is operated as an enterprise. It also includes sales of stickers, tags, bags, or containers for recycling,
or any other fee charged to the public on the basis of use. Do not include sale of recyclable materials on this line.
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Wisconsin Department of Revenue
200-46450 – Water service This entry includes water user fees from residential, commercial, and industrial
properties; forfeited discounts; and other revenues which represent public charges. This entry is from page W-1
and W-2 of the Public Service Commission report and calculated as follows:
"Total Operating Revenues" less "Public Fire Protection" (A/C 463); less "Other Sales to Public Authority" (A/C 464);
less "Interdepartmental Sales" (A/C 467) – equals water revenues to enter on Line 200-46450.
200-46461 – Electric service This entry includes electric user fees from residential, commercial, and industrial
properties; forfeited discounts; and other revenues that represent public charges.
This entry is from Page E-1 of the Public Service Commission report and calculated as follows:
Total operating revenues
Deduct:
• Public street and highway lighting (A/C 444)
• Interdepartmental sales (A/C 448) interdepartmental rent (A/C 455)
• The balance equals electric service revenues – enter on Line 200-46460
200-46465 – Gas service This entry includes gas utility revenues from residential, commercial, and industrial
properties; forfeited discounts; and other revenues that represent public charges.
Enter the intergovernmental charges for services on the lines under the federal, state, local, and departmental
lines below.
200-46510 – Public health services This entry includes revenues from individuals and third parties for health
services such as health clinics, operated as an enterprise.
200-46521 – Nursing home This entry includes revenues for patient care provided by nursing homes, residential
care facilities, and inrmaries for the care, treatment, and maintenance of the aged and inrmed, when the nursing
home is operated as an enterprise.
200-46522 – General hospital This entry includes the patient revenues of a general hospital, including monies
received from insurance companies or social programs, when the hospital is operated as an enterprise.
200-46540 – Cemetery This entry includes revenues from lot sales, grave openings, and lot maintenance, when
the cemetery is operated as an enterprise by the municipality.
200-46732 – Zoo This entry includes daily admissions, parking fees, concession sales, and other fees, when the
zoo is operated as an enterprise in the proprietary fund types.
200-46733 – Daily admission and user fees – golf course This entry includes revenues such as green fees, cart
rentals, and concession earnings, when the golf course is operated as an enterprise.
200-46734 – Daily admission and user fees – swimming areas This entry includes pool use fees, locker rentals,
and concession earnings, when the swimming areas are operated as an enterprise.
200-46735 – Ice arena This entry includes user rentals, locker fees, admissions, and concession earnings.
200-46736 – Cable television This entry includes fees charged to the public for use of a municipal cable
television service operated as an enterprise.
Note: Include franchise fees on Line 105-44100 in the governmental fund types.
200-46742 – Auditorium, convention, civic center This entry includes user rentals, admission fees, and
concession earnings.
200-46830 – Public housing This entry includes rents and other revenues from residents of public housing
projects operated as an enterprise.
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Wisconsin Department of Revenue
200-46840 – Urban development This entry includes public charges from urban or community development
projects such as tax incremental and business districts, operated as an enterprise.
200-46850 – Economic development This entry includes revenues associated with services provided to
industrial parks and other economic development activities.
200-46900 – Other public charges for services (enterprise) (list items and amounts) This entry is for revenues
from public charges of any other activity that might be operated and accounted for through an enterprise fund by
the municipality.
202-46199 – Other internal service – public charges (list items and amounts) This entry is for revenues from public
charges of any activity that might be organized and accounted for through an internal service fund by the municipality.
2. Intergovernmental Charges for Services
This category includes revenues from other local governments with taxing powers such as schools, technical
colleges, counties, cities, villages, towns, lake rehabilitation districts, sanitary districts; and state and federal
governments for services provided. Services provided are re protection, police protection, water service, sewer
service, solid waste disposal, etc.
Federal
202-47122 – Enterprise – Fire services This entry includes revenues from re services furnished to agencies of
the federal government by a municipally-operated re enterprise.
202-47141 – Enterprise – Sewage service This entry includes revenues from sewage service furnished to
agencies of the federal government by a municipally-operated utility. This generally consists of the federal portion
of revenues from public authorities.
202-47181 – Enterprise – Public housing This entry includes revenues for services provided to a federal agency
by the public housing enterprise fund.
202-47191 – Enterprise – Other services to federal government by enterprises This entry includes revenues
from charges to federal agencies for services provided by enterprises not included in the lines listed above.
203-47193 – Internal service This entry includes revenues from charges to the federal government for services
provided by internal service funds such as data-processing or central stores, etc.
State
203-47222 – Enterprise – Fire services This entry includes revenues from re services provided to the state by a
municipally-operated re enterprise.
203-47241 – Enterprise – Sewage service This entry includes revenues from sewage service furnished to the state by
a municipally-operated utility. This generally consists of the state portion of revenues from public authorities.
203-47281 – Enterprise – Public housing This entry includes revenues for public housing services provided to
the state, when the public housing project is operated as an enterprise fund.
203-47291 – Enterprise – Other services to state government by enterprises This entry contains revenues
from charges to the state government for services not included in the lines above.
204-47293 – Internal Service This entry includes revenues from charges to the state government for services
provided by internal service funds such as data-processing, central stores, etc.
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Wisconsin Department of Revenue
Other Local Governments
204-47323 – Enterprise – Fire services This entry includes revenues from re services provided to other local
governments by a municipally-operated re enterprise.
204-47324 – Enterprise – Ambulance/EMS services This entry includes revenues for ambulance services
provided to other local governments by the ambulance enterprise fund.
204-47341 – Enterprise – Sewage service This entry includes revenues from sewage service furnished to other
local government units by a municipally operated utility.
204-47342 – Enterprise – Refuse and garbage collection This entry includes revenues from refuse and garbage
collection furnished to other local governmental units.
Note: Enter user fees from businesses or individuals in the Public Charges for Services section.
204-47343 – Enterprise – Solid waste disposal This entry includes revenues for the user fees or contract
payments from local governments for use of the municipally-owned solid waste disposal site.
Note: Enter user fees from businesses or individuals in the Public Charges for Services session.
204-47345 – Enterprise – Recycling This entry includes revenues from user fees or contract payments from
local governments, or the prorated recycling portion of all-inclusive solid waste disposal fees, for the use of
municipally owned recycling facilities or equipment being operated as an enterprise.
Note: Enter user fees from business or individuals in the Public Charges for Services section.
204-47350 – Enterprise – Health This entry includes revenues from charges to other local governments for
providing health services such as immunization programs, when the health services are accounted for in an
enterprise fund.
204-47381 – Enterprise – Public housing This entry includes revenues for public housing services provided to
other local governments.
204-47391 – Enterprise – Other services to other local governments by enterprises This entry includes
revenues from charges to other local governments for services provided by enterprises not included in the lines
above.
205-47393 – Internal service This entry includes revenues from charges to other local government units for
services provided by internal service funds such as data processing, central stores, etc.
3. Interdepartmental Charges for Services
This category includes charges for services to local (municipal) departments by municipal service departments.
These are considered "quasi-external" transactions.
205-47491 – Enterprise This entry includes revenues from charges for services provided to other municipal
departments or other funds by enterprise funds, including certain revenues of municipally-operated utilities such as:
Sewer – municipal portion of revenues from public authorities interdepartmental services
Water – public re protection interdepartmental sales
Electric – public street and highway lighting interdepartmental sales
Note: Hydrant rental revenue (public re protection) (Line 463 in PSC Report) is an interdepartmental charge for
service. Report the amount from the PSC Report on Line 205-47491.
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Wisconsin Department of Revenue
206-47493 – Internal service This entry includes revenues from charges for services to other municipal
departments or other funds by internal service funds such as data processing, central stores, central motor pool,
reproduction, etc.
4. Miscellaneous Revenues
This category includes other operating revenues of enterprise, internal service, and duciary/pension trust funds
not included in the lines above.
206-48691 – Enterprise This entry includes all miscellaneous operating revenues of the enterprise funds not
included in the enterprise lines above.
207-48692 – Internal service This entry includes all miscellaneous revenues of the internal service funds not
included in the internal service lines above.
207-48910 – Fiduciary/pension trust This entry includes all revenues of non-expendable trust funds such as
contributions, donations, grants, and interest on investments. It also includes contributions and other earnings
accruing to pension trust funds.
208-40000 – Total Operating Revenues This is the sum of Lines 200-46220 through 207-48910.
B. Operating expenses
Enterprise Operating Expenses
This category includes operating expenses of those municipal activities that are accounted for as enterprise funds.
The operating expenses reported should reect the operating expenses reported in the municipality’s nancial
statements (including depreciation).
209-52200 – Fire protection This entry includes all operating expenses of a municipally-operated re enterprise.
209-52300 – Ambulance/EMS This entry includes all operating expenses of a municipally-operated ambulance
enterprise.
209-53450 – Parking This entry includes all operating expenses of public parking lots and ramps, when the
municipality operates these facilities as an enterprise.
209-53510 – Airport This entry includes all operating expenses of an airport enterprise.
209-53520 – Mass transit This entry includes all operating expenses of a municipally-operated mass transit
enterprise.
209-53540 – Docks and harbors This entry includes all operating expenses of commercial docks, harbors, and
terminal warehouses, when these activities are operated as an enterprise.
209-53610 – Sewage service This entry includes all operating expenses of municipally-owned sewage
treatment facilities. For municipalities that le annual reports with the Public Service Commission, the amount to
report on Line 209-53610 is from Line 49, page S-1 of that report.
209-53620 – Refuse and garbage collection This entry includes all operating expenses of a municipally-owned
refuse and garbage collection enterprise.
209-53631 – Solid waste disposal This entry includes all operating expenses of a solid waste disposal enterprise.
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Wisconsin Department of Revenue
209-53635 – Recycling This entry includes all operating expenses of a recycling enterprise, or the properly
prorated recycling portion of the operating expenses of a combined solid waste disposal/recycling enterprise.
209-53650 – Storm water drainage This entry includes all operating expenses of a storm water drainage utility.
209-53700 – Water service This entry includes all operating expenses of a municipally-owned water utility. The
amount to report on this line is from page W-1 of the Public Service Commission report.
Note: Include the water utility tax equivalent expense as an operating expense using the same amount recorded
in the water utility ledger and reported in the Public Service Commission (PSC) Report.
Tax equivalent forgiven – if the tax equivalent is forgiven by the municipality, it is generally included in the
operating expenses of the water utility and “written o” by making an osetting entry to "Miscellaneous Credits
to Surplus" (Line 434) on the utility ledger.
In this case, include the amount of the tax equivalent expense in the utility operating expenses reported on
Line 209-53700, and enter the oset on Line 230-85000 "Adjustments to Retained Earnings/Fund Balance" in the
Statement of Change in Retained Earnings/Fund Balances. No revenue is recognized in the general fund.
Tax equivalent recorded in dierent amounts – in municipalities where the general fund operations of
the municipality are recorded on a cash basis and water utility activities are recorded on the accrual basis
(double-entry), it is possible that the tax equivalent revenue on the general fund records does not agree with the
tax equivalent expense on the water utility records and PSC Report.
In this case, report the tax equivalent revenue on Line 100-41310 in the governmental fund section of the report
using the amount recorded in the general fund, and include it in the proprietary fund section as the same amount
reported in the PSC Report.
209-53800 – Electric service This entry includes all operating expenses of a municipally-owned electric utility.
The amount for this entry is from page E-1 of the PSC Report.
209-53810 – Gas service This entry includes all operating expenses of a municipally-owned gas utility, when
accounted for as an enterprise.
209-54100 – Public health services This entry includes all operating expenses of public health services, when
operated and accounted for as enterprise funds such as a health clinic.
209-54210 – Nursing home This entry includes all operating expenses of a municipally-owned nursing home or
residential care facility,operated as an enterprise.
209-54220 – General hospital This entry includes all operating expenses of a municipally-owned general
hospital enterprise.
209-54910 – Cemetery This entry includes all operating expenses of a cemetery, when the activity is operated
as an enterprise by the municipality.
209-55130 – Auditorium, convention or civic center (theater) This entry includes the expenses of municipal-
operated auditoriums, convention centers, civic centers, and exposition centers that are accounted for as an
enterprise.
209-55200 – Parks This entry includes operating expenses for parks, when the activities are accounted for in the
proprietary fund types.
209-55370 – Cable television This entry includes all operating expenses of a municipally-owned cable television
enterprise.
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Wisconsin Department of Revenue
209-55410 – Zoo This entry includes operating expenses of municipally operated zoological parks, when these
activities are accounted for in the proprietary fund types.
209-55420 – Swimming areas This entry includes the operating expenses of municipally-owned swimming
pools and areas, when these activities are operated as an enterprise.
209-55430 – Golf courses This entry includes the operating expenses of municipally-owned golf courses
operated as an enterprise.
209-55450 – Ice arena This entry includes all expenses of operating municipally-owned ice arenas operating as
an enterprise.
209-56500 – Public housing This entry includes all operating expenses of a municipally-owned public housing
enterprise.
209-56600 – Urban development This entry includes all operating expenses of urban or community
development projects such as tax incremental and business districts, operated as an enterprise.
209-56700 – Economic development This entry includes expenses for fostering economic growth and
development within the municipality, such as activities as economic and industrial surveys, advertising the
advantages of the municipality, nancial assistance to new businesses, activities of an industrial development
agency, and acquisition of industrial sites, operating as an enterprise.
209-56910 – Other enterprises (list items and amounts) This entry includes all operating expenses of
municipally-operated enterprises not included in the lines above.
211-51490 – Fiduciary/pension trust This entry includes all operating expenses of non-expendable trust funds
such as endowments and pension benets paid from pension trust funds.
211-59980 – Internal service (operating expense) This entry includes operating expenses of those activities
accounted for and reported as internal service funds. The operating expenses reported should reect the
operating expenses as reported in the municipality’s nancial statements.
212-50000 – Total Operating Expenses This is sum of Lines 209-52300 through 211-59980.
C. Non-operating revenues
This category includes non-operating revenues of municipal activities accounted for and reported as proprietary
(enterprise) funds. Non-operating revenues are dened as incidental to, or by-products of, a proprietary fund’s
primary service activities. They generally bear no direct relationship to the level of service activity or the price
at which services are sold. Examples of non-operating revenues include operating grants, entitlements, interest
income, and rental of non-operating properties.
1. Taxes
This category of revenues includes monies raised by ad valorem tax and other taxes, and payments in lieu of taxes.
213-41110 – Proprietary fund types – general property taxes This entry includes taxes levied on real and
personal property for municipal purposes. The amount to include is the portion credited to the proprietary fund
types and recognized as revenue in the current year. Report general property taxes credited to the governmental
fund types on Line 100-41110.
213-41120 – Tax increments This entry is the tax levy amount on the increase in property value within a tax
increment district when recognized as revenue in the audited nancial statements and accounted for in the
proprietary fund types.
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Wisconsin Department of Revenue
213-41210 – Public accommodation taxes This entry is for taxes collected from motel and hotels, accounted for
in the proprietary fund types.
213-41222 – Proprietary fund types – retailers discount (retained) This entry includes the portion of state
sales tax collections retained by the municipality as payment for collection.
213-41900 – Proprietary fund types – other taxes This entry is for other tax revenues not included in the lines
above.
2. Intergovernmental Revenues
This category includes revenues derived from other governments because of state or federal aid formulas;
applied-for grants; and state, federal, or other local government aids.
Enterprise
213-43240 – Federal – Health This entry includes the direct grants and aids from the federal government for
general and mental health activities, operated as an enterprise.
213-43250 – Federal – Human services This entry includes the direct grants and aids from the federal
government for human services programs, operated as an enterprise.
213-43271 – Federal – Public housing This entry includes the direct grants and aids from the federal
government for the public housing activity, operated as an enterprise.
213-43300 – Federal – Other federal payments This entry includes all other direct federal grants and aids to
enterprises.
213-43545 – State – Recycling grants This entry includes the grants received from the Department of Natural
Resources for establishing or enhancing recycling programs under sec. 287.23, Wis. Stats.
213-43550 – State – Health This entry includes the state grants and aids for general and mental health activities,
operated as an enterprise.
213-43560 – State – Human services This entry includes the state grants and aids for human service programs,
operated as an enterprise.
213-43581 – State – Public housing This entry includes the state grants and aids for public housing activities,
operated as an enterprise.
213-43690 – Other state payments This entry includes all other state grants and aids for activities, operated as
enterprises.
213-43790 – Other local government grants This entry is for local government aids, including library, parks,
and solid waste management aids.
215-43518 – Internal service This entry includes all grants and aids received from federal, state, or other local
government sources for all internal service funds which the municipality may have such as data processing, central
equipment/stores, or reproduction department.
3. Miscellaneous Revenue
This category includes other non-operating revenues of enterprise, internal service, and duciary/pension trust
funds not included in the lines above, including interest on investments and special deposits, other regulatory
permits and fees, and all other miscellaneous non-operating revenues.
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Wisconsin Department of Revenue
215-48110 – Proprietary fund types – interest income This entry includes the interest revenues earned on
invested funds such as demand deposits, savings accounts, certicates of deposit, treasury bills, golden passbooks,
state investment pool, daily interest accounts, and special security deposits.
215-482000 – Rent This entry includes the rent classied as non-operating revenue of facilities, accounted for in
the proprietary fund types.
Enterprise
216-44900 – Other regulatory permits and fees This entry includes revenues from the issuance of other
regulatory permits and fees, when the permits and fees are not considered to be part of the enterprise fund’s
primary service activity.
216-48306 – Sale of recycling equipment and property This entry includes revenues from the sale of
equipment or facilities used in recycling operations, including vehicles, machinery, buildings and land. Prorate
revenues from the sale of multiuse facilities or equipment between recycling, solid waste disposal, and other sales.
216-48307 – Sale of recycling materials This entry includes revenues from the sale of recyclable materials such
as metal or plastic containers, paper, or cardboard. This is a deductible revenue for recycling grant purposes.
216-48900 – Other miscellaneous revenues This entry includes all miscellaneous non-operating revenues of
the enterprise funds not included in the enterprise lines above.
217-48693 – Internal service – miscellaneous revenue This entry includes all miscellaneous non-operating
revenues of all internal service funds of the municipality not included in the lines above.
218-40000 – Total Non-operating Revenues This is the sum of Lines 213-41110 through 217-48693.
D. Non-operating expenses
This category includes non-operating expenses of those municipal activities accounted for and reported as
proprietary fund types. Non-operating expenses are dened as those not directly related to the fund’s primary
service activities.
Enterprise
219-58200 – Debt service – interest and scal charges This entry includes the interest paid on general
obligation bonds, long-term and short-term notes, land contracts, installment purchases, mortgage revenue
bonds, mortgage notes, etc. This line also includes related fees and expenses charged by scal agents to retire
bonds, notes, and coupons; and to either cremate the canceled bonds, notes, and coupons or return them to the
municipality.
Note: Since principal maturities paid on enterprise fund debt are a reduction of a liability on the enterprise
balance sheet, do not include them in the revenues and expenses.
219-59910 – Other enterprise non-operating expenses This entry includes all non-operating expenses of the
enterprise funds, other than interest on debt.
Internal Service
221-58200 – Debt service – interest and scal charges This entry includes the interest paid on general obligation
bonds, long-term and short-term notes, land contracts, installment purchases, etc.
Note: Since principal maturities paid on internal service fund debt are a reduction of a liability on the internal
service fund balance sheet, do not include them in the revenues and expenses.
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Wisconsin Department of Revenue
221-59940 – Other non-operating expenses This entry includes all non-operating expenses of all internal
service funds, other than interest on debt.
222-50000 – Total Non-operating Expenses This is the sum of Lines 219-58200 through 221-59940.
223-61000 – Income (Loss) Before Operating Transfers This is the sum of Lines 208-40000 Operating Revenues
and 218-40000 Non-operating Revenues, less Lines 212-50000 Operating Expenses and 222-50000 Non-operating
Expenses.
XII. Other Financing Sources (Uses)
224-49200 – Transfers from other funds This entry includes interfund transfers from other funds. See denition
of interfund transfers below.
224-49300 – Capital contributions Municipalities preparing year-end nancial statements according to GASB
Statement 34 may need to report capital contributions on this line. This enables the results of operations of
proprietary funds on the municipality’s nancial statements to agree with the results on the nancial report form.
224-59200 – Transfers to other funds This entry includes amounts transferred out of the proprietary fund types
and similar trust funds. See denition of interfund transfers below. The two major categories of interfund transfers
are:
1. Residual equity transfers – nonrecurring or non-routine transfers of equity between funds. For example,
contribution to the Enterprise Fund or Internal Service Fund capital by the General Fund, or transfers of
residual balances of discontinued funds to the General Fund or a Debt Service Fund. Residual Equity Transfers
generally are not included.
2. Operating transfers – all other interfund transfers. For example, legally authorized transfers from a fund
receiving revenue to the fund through which the resources are to be expended, transfers of tax revenues from
the General Fund to an Enterprise Fund, operating subsidy transfers from the General or a Special Revenue
Fund to an Enterprise Fund, and transfers from an Enterprise Fund other than payments in lieu of taxes to
nance General Fund expenditures. Operating Transfers generally are included.
225-62000 – Net Income (Loss) This is the sum of Lines 223-61000, 224-49200, 224-49300, and 224-59200.
XIII. Specied Receipt, Disbursement and Other Data All Funds
Complete this section to provide certain nancial information that is not readily available from the various
revenues and expenditures/expenses.
Receipts and Other Data
300-71110 – General property tax levied for local purposes This is the property tax levied for municipal purposes.
Note: This line auto-lls from the Statement of Taxes, Sec. C, Lines 1, 4, 5, 6, 7.
300-72100 – Hydrant rental (public re protection) included in water service charges This entry is only
used when the hydrant rental (Public Fire Protection) is billed to the water users as a portion of the water service
charges. Do enter an amount on this line if the hydrant rental was levied for in the property tax roll.
Proprietary Fund Types
300-73310 – Intergovernmental revenues (capital grants) This entry includes the permanent capital grants
contributed to all proprietary funds by other governmental units during the calendar year.
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Wisconsin Department of Revenue
300-74000 – Special assessment collections of proprietary fund types This entry includes collections of
special assessments held by proprietary fund types during the year, and those entered in the tax roll. Do not
include special assessments previously reported on Line 102-42000 or interest and penalty charges collected
during the year.
300-78340 – Sale of property by proprietary fund types This entry includes the proceeds from sale of xed
assets, capital assets held for resale, salvage and waste, and materials and supplies sold by proprietary fund types.
250-29000 – Long-term debt This entry includes general obligation bonds, purchase contracts payable,
installment notes payable, revenue bonds payable, etc. Include the net of current maturities amount.
Disbursements and Other Data
304-62010 – Prot or (loss) of internal service funds related to services provided to eligible cost items for
highway aid purposes (excluding law enforcement) This entry includes the prot or loss of internal service
funds related to services provided to eligible highway cost items for highway aid purposes (non-law enforcement).
Determine this amount by analyzing the accounts charged with internal service fund expenses. Apply the
proportion of eligible (non-law enforcement) highway-related expenses to non-eligible expenses to the net prot
or loss. This is eligible for highway related cost reporting purposes.
304-62020 – Prot (loss) of internal service funds related to services provided to eligible cost items for
highway aid purposes (law enforcement only) This entry includes the prot or loss of internal service funds
related to services provided to eligible law enforcement cost items for highway aid purposes (law enforcement
only). Determine this amount should by analyzing the accounts charged with internal service fund expenses.
Apply the proportion of eligible (law enforcement) highway related expenses to non-eligible expenses to the net
prot or loss. This is eligible for highway-related cost reporting purposes.
XIV. Indebtedness
This is a summary of the indebtedness transactions for the year. The amounts reported as principal outstanding
January 1 should equal the principal outstanding December 31 reported in the prior year nancial report form.
If you would like to report an adjustment to the principal outstanding at the end of the previous year, include an
explanation.
Note: Principal outstanding balances from the prior year auto-ll for each line if applicable.
Purpose of loan column – report your debt on the appropriate line (ex: police, highway, transit system).
Corporate purpose loans are identied by the various purposes provided.
Long-term general obligation debt – are loans that mature more than one year after date of issue. General
obligation debt is all debt secured by an irrepealable tax levy and is subject to the statutory 5 percent of equalized
valuation limitation.
Short-term debt – are loans issued for one year or less. These short-term loans must also be listed by the
purposes provided.
Revenue bonds and notes – are not general obligations of the municipality. They are mortgages against assets of
the enterprises.
Other debt and long-term general obligations – include debts not supported by an irrepealable tax levy and do
not t any debt category above such as accrued employee benets and other unfunded pension liabilities.
