By Kelli Boylen

The median amount spent last year for health and human services by 71 counties (other than Milwaukee) was $287 per capita, almost three times the $100 spent on law enforcement and corrections, and almost four times the $75 per capita spent on highway maintenance and construction. These figures are from a new study by the Wisconsin Taxpayers Alliance (WTA).

The WTA, a nonprofit, nonpartisan government-research organization, just issued its sixth consecutive annual report Comparing County Expenditures, which provides comparative analyses and county-by-county detail in six areas of county spending for 1994 through 1998.

The WTA found considerable variability in what Wisconsin counties spend to deliver services. For example, Menominee county spent the most per capita, $953.71, for health and human services, while Iowa, at $108.95, spent the least. Crawford County spent $409.74 per capita on health and human services in 1998.

Spending for general government & the day-to-day administration of county operations varied from $25.64 per capita in Grant county to $148.74 in Door. Crawford County spent $48.20 per capita on general government.

Per capita spending variations were found in other areas, including:

*Highway maintenance and construction spending ranged from $17.78 in Racine to $185.53 in Bayfield. Crawford County spent $109.29 per capita on highway maintenance and construction.

*County judicial expenditures ranged from $11.74 in Calumet to $31.83 in Iron. Judicial expenses in 1998 were $28.61 per capita in Crawford County, an increase of 65 percent over the last five years.

*Public safety and corrections costs were highest in Forest, a $201.37, and lowest in Grant, at $56.40. Crawford Country spent $90.67 per capita on this category in 1998.

*Extracurricular services - recreational, educational and cultural programs and facilities - cost anywhere from $0 in Menominee to $107 in Walworth. Crawford County spent $17.12 per capita on extracurricular services.

County size affects spending variability, the WTA said. In almost every expenditure category, the stateÕs largest counties spent less per capita than smaller ones. Part of the reason is that they can spread fixed costs over a larger population base.

However, five-year spending trends also calculated by the WTA show that size alone does not tell the story. Large counties had bigger increases in spending for health and human services and highways than medium and small sized counties, and those are the two biggest items in county budgets. Other significant trends in county spending include:

*Between 1994 and 1998, county spending on public safety and corrections grew fastest, increasing 27.6 percent. Small counties, those with populations under 20,000, had the biggest increase (up 36.2 percent). Costs went up the least (20.2 percent) in large counties (those with populations between 50,000 and 500,000).

*Health and human services expenditures were the second fastest growing area of county spending, rising 23.0 percent, from $233 per capita in 1994 to $287 in 1998. Costs grew fastest, 20.8 percent, in the largest counties (those in the 50,000 to 500,000 population group).

*Highway maintenance and construction expenditures also grew fastest in large counties. Large counties had a 22.5 percent increase in highway costs since 1994; costs in medium-size counties rose 15.3 percent; while small counties had an increase of only 1.5 percent.

The Wisconsin Taxpayers Alliance calls Comparing County Expenditures a Ògood starting point for learning more about a county and what it spends.ÕÕ But it suggests local citizens explore details of interest by discussing with local officials how a particular county’s special circumstances might affect figures in the report.

These categories which were studied by the WTA account for more than 90 percent of county general fund spending:

* General Government - Spending of legislative, legal, general and financial administration, general building and plant and property records and control.

* Highway Maintenance and Construction - County Roads - Net cost of county highway administration, maintenance and construction financed from both general and proprietary funds.

* Judicial - Spending for the courts, law library, public defenders and coroner.

* Public Safety and Correction - Costs of law enforcement, ambulance, inspection and emergency communication. Also includes the operation of jails and other correctional facilities, parole, juvenile detention facilities and payments to other government units for housing prisoners.

* Health and Human Services - Cost of public and mental health services, income maintenance, social services, aging services, veterans services and other health and human services financed from general funds.

* Extracurricular Services - Costs of library, museum, and other cultural and educational services financed from general funds. Also includes parks, recreation programs and facilities financed from general funds.

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