​February 24, 2025

To: Municipal Clerks and Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division posted the following 2024 Municipal Financial Report Forms (C and CT) on our website.

• Form C – for cities and villages (and towns with proprietary funds)
• Form CT – for towns without proprietary funds

General Information

• Due dates:
• March 31, 2025 - populations 2,500 or less
• May 1, 2025 -​ populations over 2,500
• May 15, 2025 extension – DOR automatically grants an extension to May 15, 2025. You do not have to send an extension request.
• Municipal clerk must e-file a complete and accurate form MyDORGov
• You will receive a confirmation number after you successfully e-file
• Print and/or save a copy for your records
• Both the Departments of Administration and Transportation use this completed form when calculating future aid payments
• You may review your municipality's prior year financial report summary on our Municipal Financial Report Summary web page

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: July 31, 2025
• 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.

Questions?