One of the first sections in the report shows a 121.4 general fund gross balance as of 6/30/2011 and a net balance of 56.4 million. These are the figures that are typically quoted by many in saying that there is a government fund surplus. But when one starts reading the entire document there are unpaid amounts that are not part of the gross or net balance and will have to be dealt with, which is where the deficit issues arise. There is an expected minimum amount of 315 million from Medicaid shortfalls, the public defenders office and corrections. There is an additional 58 million owed to Minn. for a state income tax deal, and finally there is about 200 million owed to something called the "injured Patients and Families Compensation fund". So, WI owes a lot more money than what is coming in and there is no surplus.