STATE GOVERNMENT FINANCES: 1997


                                                    Amount          Percent            Per
Wisconsin                                   (in thousands)     Distribution         capita

Population (thousands)                               5,170                                
Total Revenue                                   23,858,753           100.00       4,614.85
  General revenue                               16,916,226            70.90       3,272.00
    Intergovernmental revenue                    3,903,851            16.36         755.10
    Taxes                                       10,186,768            42.70       1,970.36
      General sales                              2,864,982            12.01         554.16
      Selective sales                            1,366,283             5.73         264.27
      License taxes                                614,352             2.57         118.83
      Individual income tax                      4,538,218            19.02         877.80
      Corporate income tax                         638,975             2.68         123.59
      Other taxes                                  163,958             0.69          31.71
    Current charges                              1,631,442             6.84         315.56
    Miscellaneous general revenue                1,194,165             5.01         230.98
  Utility revenue                                        0             0.00           0.00
  Liquor stores revenue                                  0             0.00           0.00
  Insurance trust revenue                        6,942,527            29.10       1,342.85
                                                                                          
Total expenditure                               18,199,533           100.00       3,520.22
  Intergovernmental expenditure                  6,993,213            38.43       1,352.65
  Direct expenditure                            11,206,320            61.57       2,167.57
    Current operation                            7,133,735            39.20       1,379.83
    Capital outlay                               1,063,181             5.84         205.64
    Insurance benefits and repayments            1,970,797            10.83         381.20
    Assistance and subsidies                       454,575             2.50          87.93
    Interest on debt                               584,032             3.21         112.97
Exhibit: Salaries and wages                      2,331,572            12.81         450.98
                                                                                          
Total expenditure                               18,199,533           100.00       3,520.22
  General expenditure                           16,228,736            89.17       3,139.02
    Intergovernmental expenditure                6,993,213            38.43       1,352.65
    Direct expenditure                           9,235,523            50.75       1,786.37
  General expenditure, by function:                                                       
    Education                                    6,285,567            34.54       1,215.78
    Public welfare                               3,223,178            17.71         623.44
    Hospitals                                      446,159             2.45          86.30
    Health                                         497,319             2.73          96.19
    Highways                                     1,276,706             7.02         246.95
    Police protection                               59,168             0.33          11.44
    Correction                                     573,642             3.15         110.96
    Natural resources                              298,185             1.64          57.68
    Parks and recreation                            57,031             0.31          11.03
    Governmental administration                    478,136             2.63          92.48
    Interest on general debt                       584,032             3.21         112.97
    Other and unallocable                        2,449,613            13.46         473.81
  Utility expenditure                                    0             0.00           0.00
  Liquor stores expenditure                              0             0.00           0.00
  Insurance trust expenditure                    1,970,797            10.83         381.20
                                                                                          
  Debt at end of fiscal year                     9,831,858           100.00       1,901.71
                                                                                          
  Cash and security holdings                    53,025,998           100.00      10,256.48