But getting to that figure requires some creative math.
The ad released Monday focuses on a $12.3 million award the state Commerce Department under Burke's leadership gave in 2006 to lure Illinois-based Abbott Laboratories north to Kenosha.
Abbott has yet to come, and now the federal Housing and Urban Development office is demanding the money be repaid. Walker's campaign says paying back that $12.3 million plus the original $12.3 million award gets to the $25 million waste cited in the ad titled "Boondoggle."
But the ad counts the repayment to HUD as another expense, rather than a $12.3 million credit to federal taxpayers.
Watch the ad: