Doyle spokesman Thad Nation said agencies may have to brace for layoffs. But department heads said Monday they were still digesting the numbers.

"It comes so quick we don't even know specifically yet how we're going to take all these cuts," said Department of Natural Resources budget director Joe Polasek.

Doyle forecasts a $452 million shortfall in Wisconsin's budget for the fiscal year that ends June 30 because spending commitments have outpaced revenue. Doyle said he would call lawmakers into a special session this week to consider his plan to reduce the deficit by $161 million.

The budget pays for services such as education, medical assistance programs, the State Patrol and aid to local governments. The deficit means funding for some programs likely will be reduced or cut.

Marotta's letter outlines $4 million in cuts to the DNR, including money from its park and forest roads fund and its funds for cleaning up hazardous spills and contaminated land.

Polasek said that could mean industrial waste and contaminated land might sit untouched longer before the DNR would have money to clean it.

"We wouldn't let bubbling stuff from a semi roll down a hill, but something historic, land already contaminated, we might not be able to get at as quickly," Polasek said.

Marotta told department heads in his letter to report any anticipated layoffs as soon as possible.

Polasek said the DNR might get by without letting anyone go.

"It's starting to get to the nubs a little bit, but I think we would take every action to avoid them," he said.

The letter warns the Department of Health and Family Services it could face $5 million in cuts. DHFS budget director Fredi Bove said she hasn't even started trying to figure out where they might come.

"I hate to sound like a broken record here, but we haven't done any analysis yet because the memo was just issued," she said. "We'll have to look at what we can do."

The Department of Electronic Government, meanwhile, will have to give $2.4 million of its $139 million budget back to the state, according to the letter.

Susan Pumtillo, DEG director of work force and financial management, said the department likely will pull the money out of its emergency reserve fund. The fund is set aside in case computer systems the department designs for police and local and state government crash, she said.