195 - Liquor and Cannabis Board
Last Updated: 04/07/2025
Summary Financial Report for 2023-25 Biennium to Date
Dollars in thousands
All Funds Variance to Date
(70) Overexpenditure
(0.1%) 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 | 23,044 | 29,577 | (6,533) | (28.3%) |
| Administrative Services | 15,588 | 16,590 | (1,002) | (6.4%) |
| Regulatory Services | 12,185 | 11,207 | 978 | 8.0% |
| Enforcement | 42,826 | 37,723 | 5,104 | 11.9% |
| Information Technology Services | 16,494 | 15,111 | 1,383 | 8.4% |
| Totals | 110,137 | 110,208 | (70) | (0.1%) |
FTE
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Board | 42 | 52 | (10) | (24.4%) |
| Administrative Services | 57 | 50 | 7 | 12.2% |
| Regulatory Services | 75 | 68 | 7 | 9.4% |
| Enforcement | 195 | 163 | 32 | 16.6% |
| Information Technology Services | 46 | 39 | 7 | 16.1% |
| Totals | 415 | 371 | 44 | 10.5% |
Expenditure by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | 2,092 | 2,066 | 26 | 1.3% |
| General Fund Private/Local | 10 | 10 | 100.0% | |
| General Fund State | 3,358 | 1,468 | 1,890 | 56.3% |
| Other Funds Non-Appropriated | 1,034 | 1,418 | (384) | (37.2%) |
| Other Funds State | 103,643 | 105,254 | (1,612) | (1.6%) |
| Totals | 110,137 | 110,206 | (70) | (0.1%) |
Revenue by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | 2,095 | 2,050 | (44) | (2.1%) |
| General Fund Private/Local | 17 | (17) | (100.0%) | |
| General Fund State | 234,361 | 237,121 | 2,760 | 1.2% |
| Other Funds State | 1,099,442 | 897,773 | (201,670) | (18.3%) |
| Totals | 1,335,915 | 1,136,944 | (198,971) | (14.9%) |
Revenue by Fund
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund | 236,473 | 239,171 | 2,699 | 1.1% |
| Death Investigations Account | 225 | 225 | ||
| Federal Seizure Account | ||||
| Youth Tobacco and Vapor Products Prevention Account | 613 | 814 | 201 | 32.8% |
| Dedicated Cannabis Account | 878,961 | 722,214 | (156,747) | (17.8%) |
| Liquor Revolving Account | 219,643 | 174,519 | (45,124) | (20.5%) |
| Totals | 1,335,915 | 1,136,943 | (198,971) | (14.9%) |
Deficit Fund Balance
| Program | BTD Balance | Proj. Balance |
|---|---|---|
| Dedicated Cannabis Account | 204,548 | (231,056) |
| Liquor Revolving Account | 11,671 | (32,098) |
