{"data":{"id":"us-wi/wis.-stat.-20.005","jurisdiction":"us-wi","citation":"Wis. Stat. § 20.005","heading":"State budget.","body":"(1) Summary of all funds. The budget governing fiscal operations for the state of Wisconsin for all funds beginning on July 1, 2025, and ending on June 30, 2027, is summarized as follows: [See Figure 20.005 (1) following]\nGENERAL FUND SUMMARY\n2025-26 2026-27\nOpening Balance, July 1 $ 4,605,574,000 $ 2,957,886,000\nRevenues\nTaxes $ 22,681,400,000 $ 23,216,560,000\nDepartmental Revenues\nTribal Gaming Revenues 12,176,500 13,992,700\nOther 708,250,200 570,562,400\nTotal Available $ 28,007,400,700 $ 26,759,001,100\nAppropriations, Transfers, and Reserves\nGross Appropriations $ 22,776,553,400 $ 23,070,589,500\nTransfers to:\nBuilding Program 326,500,000 0\nLocal Government Fund 1,587,022,700 1,622,776,600\nTransportation Fund:\nEV Sales Tax 28,038,500 28,470,600\n0.25% Transfer 54,901,100 56,517,700\nOther 580,000,000 0\nMental Health Institutes 15,800,000 0\nVeterans Homes 5,100,000 0\nCompensation Reserves 159,891,200 225,809,500\nLess Lapses -484,292,200 -612,608,300\nNet Appropriations $ 25,049,514,700 $ 24,391,555,600\nBalance\nGross Balance $ 2,957,886,000 $ 2,367,445,500\nLess Required Statutory Balance -110,000,000 -115,000,000\nNet Balance $ 2,847,886,000 $ 2,252,445,500\nSUMMARY OF APPROPRIATIONS -- ALL FUNDS\n2025-26 2026-27\nGeneral Purpose Revenue $ 22,776,553,400 $ 23,070,589,500\nFederal Revenue $ 16,634,938,800 $ 16,997,506,100\nProgram (15,416,392,500) (15,772,887,000)\nSegregated (1,218,546,300) (1,224,619,100)\nProgram Revenue $ 8,219,823,800 $ 8,230,087,300\nState (7,151,315,500) (7,168,060,500)\nService (1,068,508,300) (1,062,026,800)\nSegregated Revenue $ 7,652,969,500 $ 7,267,921,700\nState (7,385,795,900) (7,003,164,400)\nService (143,371,400) (141,050,700)\nLocal (123,802,200) (123,706,600)\nGRAND TOTAL $ 55,284,285,500 $ 55,566,104,600\nSUMMARY OF COMPENSATION RESERVES -- ALL FUNDS\n2025-26 2026-27\nGeneral Purpose Revenue $ 159,891,200 $ 225,809,500\nFederal Revenue 27,845,500 38,361,400\nProgram Revenue 45,652,700 62,893,500\nSegregated Revenue 28,274,800 38,952,900\nTOTAL $ 261,664,200 $ 366,017,300\nLOTTERY FUND SUMMARY\n2025-26 2026-27\nOpening Balance and Reserve $ 23,127,000 $ 16,815,800\nGross Revenue\nTotal Ticket Sales $ 840,163,200 $ 840,163,200\nRetailer Fees and Miscellaneous 626,800 626,800\nTotal Gross Revenue $ 840,790,000 $ 840,790,000\nExpenses - SEG\nPrizes $ 534,028,300 $ 534,028,300\nAdministrative Expenses 23,067,200 23,262,400\nTotal SEG Expenses $ 557,095,500 $ 557,290,700\nExpenses - GPR\nAdministrative Expenses $ 81,724,900 $ 81,724,900\nNet SEG Proceeds $ 283,694,500 $ 283,499,300\nTotal Available for Property Tax Relief\nOpening Balance $ 23,127,000 $ 16,815,800\nNet SEG Proceeds 283,694,500 283,499,300\nInterest Earnings 3,924,000 2,737,000\nGaming-Related Revenue 0 0\nTotal Available for Tax Relief $ 310,745,500 $ 303,052,100\nProperty Tax Relief $ 293,929,700 $ 286,236,300\nGross Closing Balance $ 16,815,800 $ 16,815,800\nReserve (2% of Gross Revenues) $ 16,815,800 $ 16,815,800\nNet Closing Balance $ 0 $ 0\n(2) State borrowing program summary. The following schedule sets forth the state borrowing program summary: [See Figures 20.005 (2) (a) and (b) following]\nSUMMARY OF BONDING AUTHORITY MODIFICATIONS\n2025-27 BIENNIUM\nAgency and Purpose Amount\nGENERAL OBLIGATIONS\nAdministration\nHousing state agencies $ 54,128,900\nEnergy conservation projects 25,000,000\nBuilding Commission\nOther public purposes (all agency projects) 39,188,000\nCorrections\nCorrectional facilities 85,014,000\nJuvenile correctional facilities 124,749,000\nHealth Services\nMental health and secure treatment facilities 153,317,000\nMedical College of Wisconsin\nEye Institute 10,000,000\nMilitary Affairs\nArmories and military facilities 14,272,700\nNatural Resources\nRecreational development 12,523,000\nSEG revenue supported facilities 37,983,200\nState Fair Park Board\nBoard facilities 17,989,000\nSelf-amortizing facilities 2,500,000\nTransportation\nDesign-build program 92,500,000\nSoutheast Wisconsin mega-projects 185,171,300\nUniversity of Wisconsin System\nAcademic facilities 947,573,000\nSelf-amortizing facilities 278,186,400\nVeterans Affairs\nVeterans facilities 48,485,300\nSelf-amortizing facilities 82,029,000\nTOTAL General Obligation Bonds $ 2,210,609,800*\n*Excludes $1,600,000,000 of economic refunding bonds authorized.\nREVENUE OBLIGATIONS\nEnvironmental Improvement Program\nClean water and safe drinking water $ 732,250,100\nTransportation\nTransportation facilities and major highway projects 214,035,200\nTOTAL Revenue Obligation Bonds $ 946,285,300\nGRAND TOTAL $ 3,156,895,100\nGENERAL OBLIGATION DEBT SERVICE\nFISCAL YEARS 2025-26 AND 2026-27\nStatute, Agency And Purpose Source 2025-26 2026-27\n20.115 Agriculture, trade and consumer protection, department of\n(2)(d) Principal repayment and interest GPR $300 $300\n(7)(b) Principal repayment and interest, conservation reserve\nenhancement GPR 850,800 818,300\n20.190 State fair park board\n(1)(c) Housing facilities principal repayment, interest and rebates GPR 139,200 129,100\n(1)(d) Principal repayment and interest GPR 3,012,000 2,744,200\n20.225 Educational communications board\n(1)(c) Principal repayment and interest GPR 1,928,700 1,850,400\n20.245 Historical society\n(1)(e) Principal repayment, interest, and rebates GPR 6,527,300 7,355,000\n20.250 Medical College of Wisconsin\n(1)(c) Principal repayment, interest, and rebates; biomedical research\nand technology incubator GPR 2,560,500 2,446,200\n(1)(e) Principal repayment and interest GPR 497,800 481,200\n20.255 Public instruction, department of\n(1)(d) Principal repayment and interest GPR 1,270,400 1,005,400\n20.285 University of Wisconsin System\n(1)(d) Principal repayment and interest GPR 207,328,300 220,159,500\n(1)(cj) Athletic facilities; principal and interest GPR 14,600,000 14,600,000\n(1)(ck) Klotsche Center; principal and interest GPR 200,000 200,000\n(1)(cL) Phoenix Sports Center and Athletic Field Complex;\nprincipal and interest GPR 200,000 200,000\nStatute, Agency And Purpose Source 2025-26 2026-27\n20.320 Environmental improvement program\n(1)(c) Principal repayment and interest − clean water fund program GPR 2,637,100 1,613,200\n(2)(c) Principal repayment and interest − safe drinking water\nloan program GPR 3,344,700 2,863,400\n20.370 Natural resources, department of\n(7)(aa) Resource acquisition and development − principal repayment\nand interest GPR 50,067,500 50,293,100\n(7)(cb) Principal repayment and interest − pollution abatement bonds GPR 0 0\n(7)(cc) Principal repayment and interest − combined sewer overflow;\npollution abatement bonds GPR 116,900 109,500\n(7)(cd) Principal repayment and interest − municipal clean drinking\nwater grants GPR 1,100 800\n(7)(ea) Administrative facilities − principal repayment and interest GPR 485,100 458,500\n20.395 Transportation, department of\n(6)(ad) Principal repayment and interest, contingent funding of\nsoutheast Wisconsin freeway megaprojects, state funds GPR 17,220,500 25,580,400\n(6)(ae) Principal repayment and interest, contingent funding of major\nhighway and rehabilitation projects, state funds GPR 12,137,000 9,948,000\n(6)(af) Principal repayment and interest, local roads for job preservation\nprogram, major highway and rehabilitation projects,\nsoutheast megaprojects, state funds GPR 37,677,600 24,893,000\n20.410 Corrections, department of\n(1)(e) Principal repayment and interest GPR 41,599,500 38,373,800\n(1)(ec) Prison industries principal, interest and rebates GPR 0 0\n(3)(e) Principal repayment and interest GPR 3,302,400 4,911,300\n(3)(fm) Secured residential care centers for children and youth GPR 3,425,500 4,357,000\n20.435 Health services, department of\n(2)(ee) Principal repayment and interest GPR 34,569,900 34,437,200\n20.465 Military affairs, department of\n(1)(d) Principal repayment and interest GPR 7,555,100 7,687,600\n20.485 Veterans affairs, department of\n(1)(f) Principal repayment and interest GPR 1,410,300 1,750,100\n20.505 Administration, department of\n(4)(es) Principal, interest, and rebates; general purpose revenue −\nschools GPR 153,600 156,000\n(4)(et) Principal, interest, and rebates; general purpose revenue −\npublic library boards GPR 1,200 300\n(5)(c) Principal repayment and interest; Black Point Estate GPR 175,400 194,900\n20.855 Miscellaneous appropriations\n(8)(a) Dental clinic and education facility; principal repayment,\ninterest and rebates GPR 826,100 495,300\n20.867 Building commission\n(1)(a) Principal repayment and interest; housing of state agencies GPR 0 0\n(1)(b) Principal repayment and interest; capitol and executive residence GPR 3,037,100 2,652,300\n(3)(a) Principal repayment and interest GPR 19,475,000 34,962,300\n(3)(b) Principal repayment and interest GPR 1,419,300 1,073,000\n(3)(bb) Principal repayment, interest and rebates; AIDS Network, Inc. GPR 24,400 22,300\nStatute, Agency And Purpose Source 2025-26 2026-27\n(3)(bc) Principal repayment, interest and rebates; Grand Opera House\nin Oshkosh GPR 43,500 11,500\n(3)(bd) Principal repayment, interest and rebates; Aldo Leopold climate\nchange classroom and interactive laboratory GPR 19,100 70,900\n(3)(be) Principal repayment, interest and rebates; Bradley Center Sports\nand Entertainment Corporation GPR 572,200 551,700\n(3)(bf) Principal repayment, interest and rebates; AIDS Resource Center\nof Wisconsin, Inc. GPR 65,000 59,500\n(3)(bg) Principal repayment, interest, and rebates; Madison Children’s\nMuseum GPR 20,300 18,600\n(3)(bh) Principal repayment, interest, and rebates; Myrick Hixon\nEcoPark, Inc. GPR 31,700 32,300\n(3)(bj) Principal repayment, interest and rebates; Lac du Flambeau\nIndian Tribal Cultural Center GPR 15,300 21,400\n(3)(bL) Principal repayment, interest and rebates; family justice center GPR 614,000 522,700\n(3)(bm) Principal repayment, interest, and rebates; HR Academy, Inc. GPR 3,000 8,900\n(3)(bn) Principal repayment, interest and rebates; Hmong cultural center GPR 20,200 20,900\n(3)(bo) Principal repayment, interest and rebates; psychiatric and\nbehavioral health treatment beds; Marathon County GPR 367,600 365,200\n(3)(bq) Principal repayment, interest and rebates; children’s research\ninstitute GPR 610,700 727,100\n(3)(br) Principal repayment, interest and rebates GPR 12,200 4,100\n(3)(bt) Principal repayment, interest, and rebates; Wisconsin Agriculture\nEducation Center, Inc. GPR 342,900 318,400\n(3)(bu) Principal repayment, interest and rebates; Civil War exhibit at\nthe Kenosha Public Museums GPR 61,800 43,300\n(3)(bv) Principal repayment, interest, and rebates; Bond Health Center GPR 27,200 114,700\n(3)(bw) Principal repayment, interest, and rebates; Eau Claire\nConfluence Arts, Inc. GPR 1,028,500 851,400\n(3)(bx) Principal repayment, interest, and rebates; Carroll University GPR 158,700 143,400\n(3)(cb) Principal repayment, interest and rebates; Domestic Abuse\nIntervention Services, Inc. GPR 33,400 34,700\n(3)(cd) Principal repayment, interest, and rebates; K I Convention Center GPR 113,100 64,700\n(3)(cf) Principal repayment, interest, and rebates; Dane County;\nlivestock facilities GPR 550,000 769,700\n(3)(ch) Principal repayment, interest, and rebates; Wisconsin Maritime\nCenter of Excellence GPR 293,400 332,600\n(3)(cj) Principal repayment, interest, and rebates; Norskedalen Nature\nand Heritage Center GPR 0 0\n(3)(cq) Principal repayment, interest, and rebates; La Crosse Center GPR 308,600 307,500\n(3)(cr) Principal repayment, interest, and rebates; St. Ann Center for\nIntergenerational Care, Inc.; Bucyrus Campus GPR 320,100 245,700\n(3)(cs) Principal repayment, interest, and rebates; Brown County\ninnovation center GPR 317,200 320,800\n(3)(cv) Principal repayment, interest, and rebates; Beyond Vision;\nVisABILITY Center GPR 346,900 359,500\n(3)(cw) Principal repayment, interest, and rebates; projects GPR 794,800 980,400\n(3)(cx) Principal repayment, interest, and rebates; center GPR 1,074,600 1,085,900\n(3)(cy) Medical College of Wisconsin Eye Institute GPR 0 18,800\n(3)(cz) Museum of nature and culture GPR 1,253,700 2,562,600\n(3)(e) Principal repayment, interest and rebates; parking ramp GPR 0 0\nTOTAL General Purpose Revenue Debt Service $489,197,300 $509,791,800\n20.190 State Fair Park Board\n(1)(j) State fair principal repayment, interest and rebates PR $1,640,500 $1,843,500\nStatute, Agency And Purpose Source 2025-26 2026-27\n20.225 Educational communications board\n(1)(i) Program revenue facilities; principal repayment, interest,\nand rebates PR 0 0\n20.245 Historical society\n(1)(j) Self−amortizing facilities; principal repayment, interest,\nand rebates PR 0 0\n20.285 University of Wisconsin System\n(1)(gj) Self-amortizing facilities principal and interest PR 156,734,900 140,225,600\n20.370 Natural resources, department of\n(7)(ad) Land sales − principal repayment PR 0 0\n(7)(ag) Land acquisition − principal repayment and interest PR 0 0\n(7)(cg) Principal repayment and interest − nonpoint repayments PR 0 0\n20.410 Corrections, department of\n(1)(ko) Prison industries principal repayment, interest and rebates PR 1,800 100\n20.485 Veterans affairs, department of\n(1)(go) Self−amortizing facilities; principal repayment and interest PR 3,667,000 3,770,900\n20.505 Administration, department of\n(4)(ha) Principal, interest, and rebates; program revenue − schools PR 0 0\n(4)(hb) Principal, interest, and rebates; program revenue − public\nlibrary boards PR 0 0\n(5)(g) Principal repayment, interest and rebates; parking PR 2,434,200 2,412,300\n(5)(kc) Principal repayment, interest and rebates PR 25,465,600 21,126,500\n20.867 Building commission\n(3)(g) Principal repayment, interest and rebates; program revenues PR 0 0\n(3)(h) Principal repayment, interest, and rebates PR 0 0\n(3)(i) Principal repayment, interest and rebates; capital equipment PR 0 0\n(3)(kd) Energy conservation construction projects; principal repayment,\ninterest and rebates PR 0 147,000\n(3)(km) Aquaculture demonstration facility; principal repayment\nand interest PR 0 0\nTOTAL Program Revenue Debt Service $189,944,000 $169,525,900\n20.115 Agriculture, trade and consumer protection, department of\n(7)(s) Principal repayment and interest; soil and water,\nenvironmental fund SEG $4,665,800 $4,536,300\n20.320 Environmental improvement program\n(1)(t) Principal repayment and interest − clean water fund\nprogram bonds SEG 4,500,000 4,000,000\n20.370 Natural resources, department of\n(7)(aq) Resource acquisition and development − principal repayment\nand interest SEG 0 0\n(7)(ar) Dam repair and removal − principal repayment and interest SEG 72,800 51,600\n(7)(at) Recreation development − principal repayment and interest SEG 0 0\n(7)(au) State forest acquisition and development − principal repayment\nand interest SEG 13,500,000 13,500,000\n(7)(bq) Principal repayment and interest − remedial action SEG 1,296,000 1,122,800\n(7)(br) Principal repayment and interest − contaminated sediment SEG 2,381,200 2,162,900\n(7)(cq) Principal repayment and interest − nonpoint source grants SEG 1,742,700 2,134,300\n(7)(cr) Principal repayment and interest − nonpoint source SEG 2,889,400 3,527,800\nStatute, Agency And Purpose Source 2025-26 2026-27\n(7)(cs) Principal repayment and interest − urban nonpoint source\ncost−sharing SEG 2,788,500 3,468,600\n(7)(ct) Principal and interest − pollution abatement, environmental fund SEG 629,200 468,600\n(7)(eq) Administrative facilities − principal repayment and interest SEG 7,233,200 7,894,400\n(7)(er) Administrative facilities − principal repayment and interest;\nenvironmental fund SEG 854,800 910,700\n20.395 Transportation, department of\n(6)(aq) Principal repayment and interest, transportation facilities, state\nhighway rehabilitation, major highway projects, state funds SEG 53,632,600 64,284,400\n(6)(ar) Principal repayment and interest, buildings, state funds SEG 27,800 24,900\n(6)(au) Principal repayment and interest, southeast rehabilitation projects,\nsoutheast megaprojects, and high-cost bridge projects,\nstate funds SEG 102,060,800 86,055,700\n(6)(av) Principal repayment and interest, contingent funding of major\nhighway and rehabilitation projects, state funds SEG 10,597,100 13,209,600\n20.485 Veterans affairs, department of\n(4)(qm) Repayment of principal and interest SEG 261,300 236,900\n20.867 Building commission\n(3)(q) Principal repayment and interest; segregated revenues SEG 0 0\nTOTAL Segregated Revenue Debt Service $209,133,200 $207,589,500\nGRAND TOTAL All Debt Service $888,274,500 $886,907,200\n(3) Appropriations. The following schedule sets forth all annual, biennial, and sum certain continuing appropriations and anticipated expenditures from other appropriations for the programs and other purposes indicated. All appropriations are made from the general fund unless otherwise indicated. The letter abbreviations shown designating the type of appropriation apply to both fiscal years in the schedule unless otherwise indicated. [See Figure 20.005 (3) following]","path":["Chs. 13-20, General Organization of the State, Except the Judiciary","Chapter 20 Appropriations And Budget Management","SUBCHAPTER I APPROPRIATION RATIONALE AND AMOUNTS"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/20.005","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:09Z","sha256":"c17f93693cd51debc94177ce4a7bd9cc35351ad9070bae666953fd088a3298a0","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-20.004","next":"us-wi/wis.-stat.-20.115"},"notice":"GroundRules: Original legal text. Not legal advice."}