MONTANA DEPARTMENT OF LIVESTOCK
BUDGETARY EXPENSE COMPARISON REPORT
AUGUST 31, 2026
DIVISION: ANIMAL HEALTH DIVISION - STATE VETERINARIAN PROGRAM: STATE VETERINARIAN IMPORT OFFICE
| BUDGET TO ACTUAL EXPENSE COMPARISON REPORT | Year-to-Date Actual Expenses August FY 2027 | Same Period Prior Year Actual Expenses August FY 2026 | Balance of Year to Year Comparison | Balance of Year to Year Available |
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| BUDGETED FTE | 9.50 | | | | |
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| A
61000 PERSONAL SERVICES | B | C | D | E | F |
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| 1 61100 SALARIES | $ 755,061 | $ 71,439 | $ 62,424 | $ 9,015 | $ 683,622 |
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| 2 61104 OVERTIME | 25,566 | 4,786 | 3,509 | 1,277 | 20,780 |
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| 3 61400 BENEFITS | 277,881 | 31,841 | 28,715 | 3,126 | 246,040 |
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| 4 TOTAL PERSONAL SERVICES | 1,058,508 | 108,066 | 94,648 | 13,418 | 950,442 |
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| 5 62000 OPERATIONS | | | | | |
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| 6 62100 CONTRACT | 59,049 | 4,216 | 4,395 | (179) | 54,833 |
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| 7 62200 SUPPLY | 86,850 | 8,721 | 8,694 | 27 | 78,129 |
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| 8 62300 COMMUNICATION | 24,763 | 1,879 | 2,550 | (671) | 22,884 |
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| 9 62400 TRAVEL | 5,169 | 1,357 | 2,356 | (999) | 3,812 |
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| 10 62500 RENT | 19,234 | 5,587 | 2,176 | 3,411 | 13,647 |
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| 11 62600 UTILITIES | - | - | - | - | - |
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| 12 62700 REPAIR & MAINT | 1,757 | - | - | - | 1,757 |
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| 13 62800 OTHER EXPENSES | 8,242 | 305 | 120 | 185 | 7,937 |
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| 14 TOTAL OPERATIONS | 205,064 | 22,065 | 20,291 | 1,774 | 182,999 |
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| 15 63000 EQUIPMENT | | | | | |
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| 16 63100 EQUIPMENT | - | - | - | - | - |
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| 17 TOTAL EQUIPMENT | - | - | - | - | - |
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| 18 TOTAL | $ 1,263,572 | $ 130,131 | $ 114,939 | $ 15,192 | $ 1,133,441 |
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| 19 FUND | | | | | |
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| 20 02426 PER CAPITA FEE | $ 1,255,917 | $ 130,131 | $ 114,939 | $ 15,192 | $ 1,125,786 |
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| 21 02427 ANIMAL HEALTH FEES | 7,655 | - | - | - | 7,655 |
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| 22 TOTAL BUDGET FUNDING | $ 1,263,572 | $ 130,131 | $ 114,939 | $ 15,192 | $ 1,133,441 |
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| 23 STATUTORY APPROPRIATIONS (SA) | | | | | |
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| 24 67000 BENEFITS AND CLAIMS | | | | | |
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| 25 67200 INDEMNITY PAYMENTS | $ 10,000 | $ - | $ - | - | 10,000 |
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| 26 TOTAL STATE PAYMENTS | 10,000 | - | - | - | 10,000 |
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| 27 TOTAL EXPEDITURES | $ 10,000 | $ - | $ - | $ - | $ 10,000 |
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| 28 SA FUNDS | | | | | |
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| 29 02980 INDEMNITY FUND (SA) | $ 10,000 | $ - | $ - | - | 10,000 |
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| 30 TOTAL SA FUNDS | $ 10,000 | $ - | $ - | $ - | $ 10,000 |
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| The State Veteriniarn Office includes Import and Alternative Livestock. In FY 2027, the State Veterinarian Import Office is budgeted with $1,255,917 of per capita fees and $7,655 of animal health fees. The personal services budget is 10% expended with 15% of payrolls complete. Personal services expended as of August 2026 was $13,418 higher than August 2025. Operations are 11% expended with 8% of the budget year lapsed. Operation expenses as of August 31, 2026 were $1,774 higher than August 30, 2025. Animal Health has spent $15,192 more than the same period in FY 2026. As of August 31, 2026 the Animal Health Import Office has expended 10% of its budget. |
| Personal services is higher in FY 2026 due to an FTE moving from the federal umbrella program to import office. |
| The import office sells some supplies at cost to veterinarians. The income is in the Animal Health Fees. |
| 81-2-203 MCA created a statutory indemnity special revenue fund for compensation of animals for slaughter due to disease under the direction of the Department as per 81-2-201 MCA. The Department may transfer $10,000 per year to the fund. Unspent monies are carried forward to subsequent years until the fund accumulates $100,000 of transferred funds. Payments are limited to the cash balance in the fund after the annual transfer. There is a cash balance in the indemnity fund of $24,924 as of August 31, 2026. The cash is invested in STIP has earned $161 in interest since the fund was created. |
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