MONTANA DEPARTMENT OF LIVESTOCK
BUDGETARY EXPENSE COMPARISON REPORT
AUGUST 31, 2026
DIVISION: DEPARTMENT OF LIVESTOCK PROGRAM: DEPARTMENT OF LIVESTOCK
| BUDGET TO ACTUAL EXPENSE COMPARISON REPORT | FY 2027 Budget | Year-to-Date Actual Expenses August FY 2027 | Prior Year Actual Expenses August FY 2026 | Year to Year Comparison | Balance of Budget Available |
|---|
| BUDGETED FTE | 144.37 | | | | |
| A | B | C | D | E | F |
| 61000 PERSONAL SERVICES |
| 1 | 61100 SALARIES | $ 8,934,913 | $ 896,967 | $ 852,210 | $ 44,757 | $ 8,037,946 |
| 2 | 61200 OVERTIME | 507,469 | 47,191 | 29,930 | 17,261 | 460,278 |
| 3 | 61300 OTHER/PER DIEM | 10,000 | 1,100 | 1,100 | - | 8,900 |
| 4 | 61400 BENEFITS | 3,624,818 | 449,964 | 432,202 | 17,762 | 3,174,854 |
| 5 | TOTAL PERSONAL SERVICES | 13,077,200 | 1,395,222 | 1,315,442 | 79,780 | 11,681,978 |
| 6 | 62000 OPERATIONS | | | | | |
| 7 | 62100 CONTRACT | 1,963,594 | 170,961 | 123,214 | 47,747 | 1,792,633 |
| 8 | 62200 SUPPLY | 1,554,913 | 375,251 | 201,323 | 173,928 | 1,179,662 |
| 9 | 62300 COMMUNICATION | 283,341 | 37,467 | 22,267 | 15,200 | 245,874 |
| 10 | 62400 TRAVEL | 249,715 | 24,313 | 27,829 | (3,516) | 225,402 |
| 11 | 62500 RENT | 860,685 | 85,204 | 92,251 | (7,047) | 775,481 |
| 12 | 62600 UTILITIES | 185,932 | 1,357 | 21,456 | (20,099) | 184,575 |
| 13 | 62700 REPAIR & MAINT | 359,194 | 77,110 | 35,749 | 41,361 | 282,084 |
| 14 | 62800 OTHER EXPENSES | 750,238 | 61,389 | 29,870 | 31,519 | 688,849 |
| 15 | TOTAL OPERATIONS | 6,207,612 | 833,052 | 553,959 | 279,093 | 5,374,560 |
| 16 | 63000 EQUIPMENT | | | | | |
| 17 | 63100 EQUIPMENT | 191,947 | - | 15,400 | (15,400) | 191,947 |
| 18 | TOTAL EQUIPMENT | 191,947 | - | 15,400 | (15,400) | 191,947 |
| 20 | 67000 CLAIMS | | | | | |
| 21 | 67200 DEPREDIATION REMIDIATION | 212,700 | 57,118 | 40,752 | 16,366 | 155,582 |
| 22 | TOTAL CLAIMS | 212,700 | 57,118 | 40,752 | 16,366 | 155,582 |
| 23 | 68000 TRANSFERS | | | | | |
| 24 | 68000 TRANSFERS | 464,196 | 23,961 | 3,074 | 20,887 | 440,235 |
| 25 | TOTAL TRANSFERS | 464,196 | 23,961 | 3,074 | 20,887 | 440,235 |
| 26 | TOTAL | $ 20,153,655 | $ 2,309,353 | $ 1,928,627 | $ 380,726 | $ 17,844,302 |
| 27 | BUDGETED FUNDS |
| 28 | 01100 GENDERAL FUND | $ 5,062,592 | $ 593,542 | $ 264,662 | $ 328,880 | $ 4,469,050 |
| 29 | 02262 SHIELDED EGG GRADING FEES | 397,350 | 33,461 | 35,374 | (1,913) | 363,889 |
| 30 | 02425 BRAND INSPECTION FEES | 3,776,403 | 619,954 | 595,895 | 24,059 | 3,156,449 |
| 31 | 02426 PER CAPITA FEE | 6,220,160 | 474,172 | 546,981 | (72,809) | 5,745,988 |
| 32 | 02427 ANIMAL HEALTH | 31,795 | - | - | - | 31,795 |
| 33 | 02701 MILK INSPECTION FEES | 274,922 | 35,698 | 26,878 | 8,820 | 239,224 |
| 34 | 02817 MILK CONTROL | 251,330 | 27,562 | 27,158 | 404 | 223,768 |
| 35 | 03209 MEAT & POULTRY INSPECTION-FED | 1,566,070 | 174,548 | 136,342 | 38,206 | 1,391,522 |
| 36 | 03032 SHELL EGG FEDERAL INSPECTION | 19,780 | 9,331 | 369 | 8,962 | 10,449 |
| 37 | 03427 FEDERAL UMBRELLA FFY24 | 568,437 | 58,847 | 36,421 | 22,426 | 509,590 |
| 38 | 03427 FEDERAL UMBRELLA FFY25 | 232,385 | 182 | - | 182 | 232,203 |
| 39 | 03673 FEDERAL ANIMAL HEALTH DISEASE | 21,729 | 15,328 | - | 15,328 | 6,401 |
| 40 | 06026 DIAGNOSTIC LABORATORY FEES | 1,730,702 | 266,728 | 258,547 | 8,181 | 1,463,974 |
| 41 | TOTAL BUDGET FUNDING | $ 20,153,655 | $ 2,309,353 | $ 1,928,627 | $ 380,726 | $ 17,844,302 |
| The Department of Livestock is budgeted for $20,153,655 and 144.37 FTE in FY 2027. Personal services budget is 11% expended with 15% of payrolls complete. Personal services expended as of August 2026 was $79,780 higher than August 2025. Operations are 13% expended with 8% of the budget year lapsed. Operation expenses as of August 2026 were $279,093 higher than August 2025. Overall, Department of Livestock total expenditures were $380,726 higher than the same period last year. As of August 31, 2026, 11% of the department's budget has been expended. |
| The Department had employee termination payouts of $38,265 and $46 for the period ending August 31, 2026 and August 31, 2025, respectively. |
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