Public schools in Wisconsin are funded with a combination of revenues including various state and federal education aids. State aids represent approximately 45 percent of school funding and federal aids represent approximately seven percent of school funding in Wisconsin.
State aids are defined as General Aids or Categorical Aids. General aids are provided primarily through a formula that distributes aid on the basis of the relative fiscal capacity of each school district as measured by the district's per pupil value of taxable property. Categorical aids represent specific program costs and are paid on a formula basis or awarded as grants.