General Transportation Aids (GTA)

Program overview

The General Transportation Aids (GTA) program enables local governments to receive state aid payments to offset the cost of county and municipal road construction, maintenance, and traffic operations. The funding sources of these aid payments are the fuel taxes and vehicle registration fees collected by the state. GTA is WisDOT’s second largest program.

Distribution of GTA funds is based on a six-year costs average or a statutorily set rate-per-mile. Transportation-related expenditures and revenues incurred by local governments are necessary factors in the calculation process. This financial information is taken directly from the Municipal Financial Report Form that each local government files annually with the Wisconsin Department of Revenue. The Cost Reporting Manual provides guidance in identifying the eligible expenditures and deductible revenues that are applicable to GTA.

The Description of the calculation process and data definitions for GTA provides detailed information on the calculation steps.

Frequently Asked Questions (FAQs)

Calendar Year 2018 Payments

GTA payments to local governments are computed and paid on a calendar year basis. Municipalities receive quarterly payments on the first Monday of January, April, July and October. Counties receive payments in three installments annually: 25 percent on the first Monday in January; 50 percent on the first Monday in July; and 25 percent on the first Monday in October.

Prior Calendar Year Payments

The following documents list the total GTA each local government received from 2012-2017. Other payments include Connecting Highway Aids to eligible municipalities and Expressway Policing Aids to Milwaukee County.

Local Governments Cost History

Transportation-related expenditures and revenues that local governments incur are used in the GTA calculation process. A local government’s cost figure is determined by netting the total eligible expenditures and total deductible revenues for a calendar year. Inaccurate reporting of expenditures and revenues to the Department of Revenue may affect a local government’s future GTA payments. The most recent three years and six years of costs are used in the municipality GTA calculation; the most recent six years of costs are used in the county GTA calculation.

Financial Report Filing

Each local government is required to electronically submit a complete and accurate financial report form to the Wisconsin Department of Revenue (DOR) by the due date each year. Late submission may cause a reduction in the amount of aids payable to a local government. The following are the filing deadlines:

  • March 31: Municipalities with a population of less than 2,500.
  • May 1: Counties and municipalities with a population greater than 2,500.
  • May 15: Extended deadline for all counties and municipalities. DOR automatically grants this extension to all local governments.
  • July 31: Counties and municipalities having a population greater than 25,000 to submit their audit opinion on the Municipal Financial Report and an audited Comprehensive Annual Financial Report Form (CAFR).

**Important**  Late Filing Penalty: GTA amount payable to a local government may be reduced for each working day after the applicable due date that the financial report form is late. Please direct any questions on financial report filing and due dates to DOR, David Hruby at (608) 266-8207 or lgs@wisconsin.gov.

Cities, Villages, Towns (CVT) List

Each local government in Wisconsin is assigned a unique five-digit CVT code. The code is used in the administration of the GTA program. 

Resources

GTA program manager

Tim Olusegun
tim.olusegun@dot.wi.gov
(608) 266-0254