DIVISION: ANIMAL HEALTH DIVISION PROGRAM: DIAGNOSTIC LABORATORY

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

BUDGETED FTE 22.01

A B C D E F

1 61000 PERSONAL SERVICES

2 61100 SALARIES $ 1,513,217 $ 1,025,817 $ 1,078,220 $ (52,403) $ 487,400

3 61104 OVERTIME 66,660 40,328 56,877 (16,549) 26,332

4 61400 BENEFITS 533,341 389,837 422,429 (32,592) 143,504

5 TOTAL PERSONAL SERVICES 2,113,218 1,455,982 1,557,526 (101,544) 657,236

6 62000 OPERATIONS

7 62100 CONTRACT 206,859 197,450 142,426 55,024 9,409

8 62200 SUPPLY 1,030,724 716,688 797,473 (80,785) 314,036

9 62300 COMMUNICATION 32,737 25,434 28,227 (2,793) 7,303

10 62400 TRAVEL 12,184 1,323 7,870 (6,547) 10,861

11 62500 RENT 120,285 96,272 85,202 11,070 24,013

12 62600 UTILITIES 54,141 32,758 28,919 3,839 21,383

13 62700 REPAIR & MAINT 97,185 212,314 88,878 123,436 (115,129)

14 62800 OTHER EXPENSES 89,024 84,822 66,762 18,060 4,202

15 TOTAL OPERATIONS 1,643,139 1,367,061 1,245,757 121,304 276,078

16 63000 EQUIPMENT

17 63100 EQUIPMENT 19,967 15,898 - 15,898 4,069

18 TOTAL EQUIPMENT 19,967 15,898 - 15,898 4,069

19 TOTAL $ 3,776,324 $ 2,838,941 $ 2,803,283 $ 35,658 $ 937,383

20 BUDGETED FUNDS

21 01100 GENERAL FUND $ 1,290,956 $ 984,610 $ 939,796 $ 44,814 $ 306,346

22 02426 PER CAPITA FEE 852,882 415,703 508,907 (93,204) 437,179

23 03673 FEDERAL ANIMAL HEALTH DISEASE 21,729 - - - 21,729

36 62700 REPAIRS & MAINT 35,250 62,936 104,578 (41,642) (27,686)

40 63100 EQUIPMENT 1,115,676 199,019 - 199,019 916,657

41 TOTAL EQUIPMENT 1,664,424 199,019 - 199,019 1,465,405

24 06026 DIAGNOSTIC LABORATORY FEES 1,610,757 1,438,628 1,354,580 84,048 172,129

25 TOTAL BUDGET FUNDING $ 3,776,324 $ 2,838,941 $ 2,803,283 $ 35,658 $ 937,383

26 BUDGET AMENDED (BA) & ONE-TIME-ONLY (OTO) EXPENDITURES

27 61000 PERSONAL SERVICES

28 61100 SALARIES $ 73,509 $ 74,163 - 74,163 $ (654)

29 61400 BENEFITS 27,933 27,284 - 27,284 649

30 TOTAL PERSONAL SERVICES 101,442 101,447 - 101,447 (5)

31 62000 OPERATIONS

32 62100 CONTRACT 141,008 34,400 119,884 (85,484) 106,608

33 62200 SUPPLY 24,937 73,109 44,718 28,391 (48,172)

34 62400 TRAVEL 12,000 9,274 5,390 3,884 2,726

35 62500 RENT - - 5,415 (5,415) -

37 62800 OTHER EXPENSES 15,358 25,141 845 24,296 (9,783)

38 TOTAL OPERATIONS 228,553 204,860 280,830 (75,970) 23,693

39 63000 EQUIPMENT

42 TOTAL BA & OTO EXPENDITURES $ 1,994,419 $ 505,326 $ 280,830 $ 224,496 $ 1,489,093

43 BA & OTO FUNDING

44 01100 GENERAL FUND (OTO) $ 200,400 $ - - - $ 200,400

45 02426 PER CAPITA FEE (OTO) 863,048 - - - 863,048

46 03673 NAHLN (LIMS IMPROVEMENT) 38,700 11,500 - 11,500 27,200

47 03673 NAHLN ARP AWARD (BA) 442,371 190,769 - 190,769 251,602

48 03673 NAHLN 2026 278,950 303,057 148,580 154,477 (24,107)

49 03673 NAHLN 2026 170,950 - 132,250 (132,250) 170,950

50 TOTAL BA & OTO FUNDING $ 1,994,419 $ 505,326 $ 280,830 $ 224,496 $ 1,489,093

The diagnostic laboratory is budgeted for $3,776,324 and 22 FTE in FY 2026. It is funded with general fund of $1,290,956, per capita fees of $852,882, federal funds of $21,729, and lab testing fees of $1,610,757. Personal services are 69% expended with 80% of payrolls complete. Personal services expended as of April 2026 were $101,544 lower than April 2025. Operations are 83% expended with 75% of the budget year lapsed. Operation expenses as of April 2026 were $121,304 higher than April 2025. Overall, Diagnostic Laboratory total expenditures were $35,658 higher than the same period last year. As of April 30, 2026, the Diagnostic Lab has expended 75% of its budget.

2025 Legislation authorized the diagnostic laboratory one-time-only budget authority for the purchase of laboratory diagnostic equipment for the milk lab in the amount of $200,400 to be paid with general fund.

2025 Legislation authorized the diagnostic laboratory one-time-only budget authority for the purchase of laboratory diagnostic equipment and capital outlay to complete the new diagnostic laboratory in the amount of $863,048 to be paid with per capita fee.

In FY 2025, the Diagnostic Laboratory was awarded $278,950 from the National Animal Health Laboratory Network (NAHLN) through USDA, APHIS. This grant is to purchase testing supplies, travel, maintenance contracts and laboratory equipment for the Diagnostic Laboratory. MVDL has until May 31, 2026 to spend the grant funding.

The Diagnostic Laboratory was awarded $1,000,000 from the American Rescue Plan (ARP) through USDA, APHIS. This grant is a sub-award through the Colorado State University. This grant is to purchase equipment for the Diagnostic Laboratory including the incinerator for the new lab building. The Department spent $557,629 in FY2025 leaving $442,371 for FY2026. As of April 30, 2026, the lab has spent $748,398 of the APHIS ARP grant. MVDL has until May 31, 2026 to spend the grant funding.

The Diagnostic Lab program had employee termination payouts and other employee payouts of $31,887 and $2,842 for the period ending April 30, 2026 and April 30, 2025, respectively.