Tables and charts present a summary of disbursements by organization and source of funds, expenditures by division, and active construction fund operations. A summary is also provided of institutional per capita costs for 2 years. Per capita cost is also presented by institution; per capita costs are compared for 1991 and 1992. All funds are classified by appropriation, with expenditures and revenues recorded on a modified accrual basis of accounting. In State fiscal year 1992, the Wisconsin Department of Corrections administered $257.1 million. General purpose revenue expenditures were $233.2 million, and program revenue- Federal funds of $0.2 million dollars were disbursed. Program revenue-State expenditures totaled $23.7 million. The per capita information represents the cost of offender care for the year on a cash-plus-depreciation basis of accounting. 39 exhibits, graphs, and schedules