February 14, 2023
To: Municipal Clerks and Treasurers
The Wisconsin Department of Revenue (DOR) posted the following 2022 Municipal Financial Report Forms (C and CT) in My DOR Government Account (MyDORGov). Municipal Clerks are required to electronically file (e-file) a complete and accurate form by the appropriate due date stated below. Both the Departments of Administration and Transportation use this completed form when calculating future aid payments.
Form C – for cities and villages (and towns with proprietary funds)
Form CT – for towns without proprietary funds
2022 Reporting Changes
Revenues – Intergovernmental Revenues – Transportation
Road-related FEMA aids – include FEMA funding received for road-related expenditures caused by disaster damage incidents. This is a deductible revenue for highway-related costs.
- Report on new Line 103-43535
Connecting highway aids (CHA) – include state highway aids received during the calendar year for costs associated with the maintenance and traffic control of certain designated routes that connect segments of the state highway system. This is a deductible revenue for highway-related costs.
- Report on new Line 103-43536
- Enhancements were made to the form for 2022. For details, review before filing:
March 31, 2023 – populations 2,500 or less
May 1, 2023 – populations over 2,500
May 15, 2023 extension – DOR automatically grants an extension to May 15, 2023. You do not have to send an extension request.
- You may review your municipality's prior year financial report summary on our
Municipal Financial Report Summary web page
Accessing the system:
- Access the forms in MyDORGov from the
Financial Reports web page
- You must complete email authorization by entering your email address and clicking the provided link sent via email
- If entering the system for the first time, you must provide your contact information
Completing the form:
- Complete all the required fields and electronically submit the form
- You will receive a confirmation number after you successfully e-file
- Print and/or save a copy for your records
Comprehensive Annual Financial Report (CAFR)
- Municipalities with a population over 25,000 must also submit an auditor's opinion on the form (Administrative Rule Tax 16) by attaching it to the electronic filing.
- If attaching an auditor's opinion after the original filing is submitted, or if previously submitted amounts are amended, you must submit an amended Form C/CT and attach the auditor's opinion using MyDORGov
Due date: August 1, 2023
- Do not send us a copy of your CAFR unless requested
Late Filing or Non-Filing
- Under state law (sec. 86.303 (7)(a)(b)(c)(d), Wis. Stats.), if DOR does not receive a complete and accurate form by the due date, your municipality will be charged a late filing penalty which reduces your General Transportation Aid payments
- If DOR does not receive your form, we may request that a Certified Public Accountant complete the form using your municipal records. Your municipality is charged for this service.
U.S. Census Bureau Annual Financial Report (Form F-65)
The U.S. Census Bureau is requesting that each municipality and county complete the F-65 and submit it directly to them through the new State Data Collection system. Census will send you an email and letter with log in information and instructions in the following week and local governments can access the form here:
SDC Home Page (census.gov)
Contact us at firstname.lastname@example.org.