Wisconsin County and Municipalities Financial Report

  1. Who is required to file a Municipal Financial Report (MFR)?
  2. When is this filing deadline for MFR?
  3. Will I be charged a penalty if I file this report late?
  4. Will I receive MFR information in the mail?
  5. Am I able to electronically file this report?
  6. Can I amend the e-filed report?
  7. I'm having trouble with the Form Reconciliation page. What should I do? 

  1. Who is required to file a Municipal Financial Report (MFR)?

    Each Wisconsin municipality and county is required to submit a Financial Report to the Wisconsin Department of Revenue (DOR) showing prior year revenues and expenditures.
    Forms to file:

    • Form A–counties
    • Form C–cities, villages and towns (with proprietary funds)
    • Form CT–towns (with no proprietary funds)

    Note – forms no longer available:

    • Form D is no longer available – use Form A
    • Form B is no longer available – use Form C 
  2. When is this filing deadline for MFR?
    • March 31 – for municipalities and counties with a population less than 2,500
    • May 1 – for municipalities and counties with a population over 2,500
    • May 15 – extended due date for all municipalities and counties (no request required)

    Note – municipalities and counties with a population over 25,000:

    • Must also submit an auditor's opinion with a final version of the Financial Report by July 31
    • Auditor's opinion will indicate whether the information submitted is a clear representation of the municipality's or county's audited financial statements
  1. Will I be charged a penalty if I file this report late?
    • Yes. If you do not file this report by May 15, state law requires a late filing penalty that reduces your General Transportation Aid payments from the Wisconsin Department of Transportation (DOT).
    • If DOR does not receive your report, we may request a Certified Public Accountant compile the report from your municipal or county records. Your municipality or county is billed directly for this cost.
  2. Will I receive MFR information in the mail?

    In mid-January, we mail each municipality and county a Financial Report packet, which includes:

    • Filing instructions
    • General Transportation Aid program information provided by DOT
    • A copy of the prior year financial report data filed by the municipality or county ("playback")
    • U.S. Census Bureau Form F-65 – sent only to some municipalities and counties. If you receive this form, return to DOR after completed. You may use the DOR-addressed envelope or attach it to your MFR e-file form.
  3. Can I electronically file this report?

    Yes. You must electronically file (e-file) this report from our website.

    1. Go to the Financial Report page
    2. Select the appropriate report
    3. Select "Start Filing" and enter the required information
    4. Once complete, click "Submit" and get a confirmation number
    5. Print or save the report for your records
  4. Can I amend the e-filed report?

    You cannot re-submit an amended e-file form. You must submit the amended report by fax or email to:

    Fax: (608)264-6887 Email: lgs@revenue.wi.gov

  1. I'm having trouble with the Form Reconciliation page. What should I do?

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Local Government Services Bureau
P.O. Box 8971, MS 6-97
Phone: (608) 264-6885 or (608) 266-1594
Madison, WI 53708-8971
Fax: (608) 264-6887
Email additional questions to lgs@revenue.wi.gov

February 27, 2015