195 - Liquor and Cannabis Board
Last Updated: 07/07/2025
Summary Financial Report for 2023-25 Biennium to Date
Dollars in thousands
All Funds Variance to Date
(5,259) Overexpenditure
(4.2%) Overexpenditure
Planned vs. Actual Cumulative Expenditures - All Funds
Monthly Planned vs. Actual Expenditures - All Funds
Monthly Planned vs. Actual Expenditures - GFS
Expenditure by Program
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Board | 25,265 | 34,791 | (9,526) | (37.7%) |
| Administrative Services | 17,840 | 18,454 | (614) | (3.4%) |
| Regulatory Services | 14,003 | 13,018 | 985 | 7.0% |
| Enforcement | 48,521 | 44,073 | 4,448 | 9.2% |
| Information Technology Services | 18,865 | 19,417 | (552) | (2.9%) |
| Totals | 124,494 | 129,753 | (5,259) | (4.2%) |
FTE
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Board | 42 | 52 | (11) | (25.2%) |
| Administrative Services | 57 | 50 | 7 | 11.9% |
| Regulatory Services | 75 | 68 | 7 | 9.1% |
| Enforcement | 196 | 164 | 32 | 16.5% |
| Information Technology Services | 46 | 39 | 7 | 16.0% |
| Totals | 415 | 372 | 43 | 10.3% |
Expenditure by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | 2,415 | 2,424 | (9) | (0.4%) |
| General Fund Private/Local | 10 | 10 | 100.0% | |
| General Fund State | 3,280 | 1,766 | 1,514 | 46.2% |
| Other Funds Non-Appropriated | 1,867 | 1,514 | 353 | 18.9% |
| Other Funds State | 116,923 | 124,049 | (7,126) | (6.1%) |
| Totals | 124,495 | 129,753 | (5,258) | (4.2%) |
Revenue by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | 2,416 | 2,379 | (37) | (1.5%) |
| General Fund Private/Local | 19 | (19) | (100.0%) | |
| General Fund State | 274,035 | 283,542 | 9,507 | 3.5% |
| Other Funds State | 1,270,657 | 1,013,819 | (256,838) | (20.2%) |
| Totals | 1,547,127 | 1,299,740 | (247,387) | (16.0%) |
Revenue by Fund
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund | 276,470 | 285,921 | 9,451 | 3.4% |
| Death Investigations Account | 263 | 263 | ||
| Federal Seizure Account | ||||
| Youth Tobacco and Vapor Products Prevention Account | 705 | 969 | 264 | 37.4% |
| Dedicated Cannabis Account | 1,020,188 | 826,225 | (193,963) | (19.0%) |
| Liquor Revolving Account | 249,502 | 186,362 | (63,140) | (25.3%) |
| Totals | 1,547,128 | 1,299,740 | (247,388) | (16.0%) |
Deficit Fund Balance
| Program | BTD Balance | Proj. Balance |
|---|---|---|
| Dedicated Cannabis Account | 284,363 | (346,926) |
| Liquor Revolving Account | (5,305) | (62,211) |
