MONTANA DEPARTMENT OF LIVESTOCK

BUDGETARY EXPENSE COMPARISON REPORT

APRIL 30, 2026

DIVISION: CENTRALIZED SERVICES

PROGRAM: MILK CONTROL BUREAU

BUDGET TO ACTUAL EXPENSE Year-to-Date Actual Expenses April FY 2026 Same Period Prior Year Actual Expenses April FY 2025 Balance of Budget Available

COMPARISON REPORT FY 2026 Budget Comparison

BUDGETED FTE 2.00

A B C D E F

61000 PERSONAL SERVICES

1 61100 SALARIES $ 132,711 $ 107,907 $ 109,813 $ (1,906) $ 24,804

2 61104 OVERTIME 3,274 2,270 4,510 (2,240) 1,004

3 61300 OTHER/PER DIEM 1,500 900 1,300 (400) 600

4 61400 BENEFITS 48,203 40,542 41,521 (979) 7,661

5 TOTAL PERSONAL SERVICES 185,688 151,619 157,144 (5,525) 34,069

7 62000 OPERATIONS

8 62100 CONTRACT 30,805 2,325 2,096 229 28,480

9 62200 SUPPLY 7,767 3,018 1,999 1,019 4,749

10 62300 COMMUNICATION 5,908 2,496 2,461 35 3,412

11 62400 TRAVEL 674 - 269 (269) 674

12 62500 RENT 9,317 6,155 6,207 (52) 3,162

13 62700 REPAIR & MAINT 200 - - - 200

14 62800 OTHER EXPENSES 5,480 1,218 1,166 52 4,262

15 TOTAL OPERATIONS 60,151 15,212 14,198 1,014 44,939

16 TOTAL EXPENDITURES $ 245,839 $ 166,831 $ 171,342 $ (4,511) $ 79,008

BUDGETED FUNDS

18 02817 MILK CONTROL $ 245,839 $ 166,831 $ 171,342 $ (4,511) $ 79,008

19 TOTAL BUDGETED FUNDS $ 245,839 $ 166,831 $ 171,342 $ (4,511) $ 79,008

In FY 2026, The Milk Control Bureau is budgeted $245,839 and has 2.00 FTE. The bureau is funded with milk industry fees. The personal services budget is 82% expended with 80% of payrolls complete. Personal services expended as of April 2026 were $5,525 lower than April 2025. Operations are 25% expended with 75% of the budget year lapsed. Operation expenses as of April 2026 were $1,014 higher than April 2025. Overall, Milk Control Bureau total expenditures were $4,511 lower than the same period last year. As of April 30, 2026, the Milk Control Bureau has expended 68% of its budget.

The Milk Control Bureau had employee termination payouts and other employee payouts of $1,108 as of April 30 for fiscal year 2026.