Gov. Scott Walker has honed his reputation as a fiscal conservative, taking credit for closing a $3.6 billion spending gap left from the Jim Doyle administration. But a new report from the non-partisan Wisconsin Taxpayers Alliance shows the state has actually just been borrowing more money. The two-year, $70 billion state budget signed in July authorizes an additional $2.05 billion in borrowing, with $1.64 billion of it paid for with general fund revenues. That continues a borrowing trend that has tripled since 1999 under both Republican and Democratic administrations. Under Walker’s 2013-15 budget, debt service will climb even higher, claiming 5.26% of general fund dollars in 2014 and 4.88% in 2015, according to WISTAX. The state’s historical debt level target has been 4%.